
1. His Excellency, The President of The General Auditing Bureau led a delegation to the 50th Meeting of The Governing Board of The INTOSAI during the period 16-18 October 2002 at Vienna-Austria.

Group Photo of the 30th Governing Board Meeting of the ARBOSAI
2. The General Auditing Bureau participated in the ASOSAI Training Programmes for the Year 2002 by nominating one staff for each of the following programmes:
3. The General Auditing Bureau has accomplished the internal training program for the first and second terms designed for the training of its staff during 2002. The program implemented contained the following training courses:
4. A staff of The General Auditing Bureau attended the Auditing Standards Committee meeting which convened in Stockholm, Sweden on 27 September 2002.
5. The Website of The General Auditing Bureau on the Internet and the e-mail address are as follows:
The Website: www.gab.gov.sa
e-mail Address: gab@.zajil.net

Within the scope of the cooperation agreement between the SAB of Kuwait and the Accounts Chamber of the Russian Federation, Mr. Barrak Khaled Al-Marzouq, president of SAB, visited the Accounts Chamber of the Russian Federation during the period 13-18 June, 2002. He was the head of a delegation comprised of many of SAB managers. During the visit both parties exchanged ideas and point of views and the delegation took an idea about the Accounts Chamber experience in financial control field.
Within the scope of participating in ASOSAI training activities, SAB participated in the workshop on "Introduction of Information Technology" conducted in New Delhi 4-15 March 2002.
SAB participated in the ASOSAI training committee meeting for the year 2002, and the ASOSAI 31st Governing Board meeting held in Manila between 22-24 October 2002.

In 20-21 August 2002, a delegation from the ASOSAI Secretariat General visited SAB of Kuwait. During the visit both parties discussed subjects related to the development of ASOSAI activities, and SAB support to these activities.
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An audit delegation headed by Professor Dr. Abdulah Ahmed Farwan the President of the Central Organization for Control and Auditing (COCA) in the Republic of Yemen, paid an official visit to the Republic of Sudan during August 2002.
Dr Farwan held fruitful discussions with Mr.Abu-Baker Abdalla Marin, the Auditor General of the Republic of Sudan, along with other senior officers, including Mr. Mohamed Abdul Hafedh Nasr, the General Director of the National Centre for Accounting Studies and Mr. Zain Al-Abdien Al Boraec, the chairman of the Board of the Charter Accountants.
The discussions covered matters of mutual interest between the two SAIs in Yemen and Sudan, specially in the field of training, technical support, accounting studies and sharing experience. In this connection, the delegation also visited the National Center for Accounting Studies and the Board of the Charter Accountants.
As a result of this visit, the two parties singed an understanding memorandum for the purpose of strengthening bilateral cooperation and coordination relations in future.

On 12.7.2002 a new law concerning the provision of evidence and information to the Auditor General came into force. The main provisions of the law are summarized as follows:
(a) The Auditor General has the authority to request any evidence or information in any form, including electronic form, and any explanations either written or oral, required in discharging his duties, from the following persons:
The above persons have a duty not to:
Any person convicted for breaching the above legal provisions is liable to a prison sentence for a maximum of one year and/or a fine of upto #1.000 (Cent).
(b) The Auditor General has the authority to request any person or legal entity receiving a grant or guarantee or loan from the Consolidated Fund or any other public fund to furnish him with any evidence or information necessary to ascertain how the funds were expended.
(c) The Auditor General has the authority to conduct a value for money audit in any Ministry or department, statutory body, municipality, local authority or in any other fund or organization audited by him to ascertain that it operates in an efficient, effective and economic way.
This new law extends the Constitutional powers of the Auditor General for the right of access to all books and records relating to the financial affairs of the Republic in order to "control all disbursements and receipts and audit and inspect all accounts of movies and other assets administered and of liabilities incurred by or under the authority of the Republic".


Mr. Vijayendra N.Kaul-Comptroller & Auditor General of India meeting
Mr. Kunzang Wangdi, the Auditor General of Bhutan
The 3rd INDO-POLISH Seminar on “Government Revenues-Accountability & Audit” was held at National Academy of Audit & Accounts, Shimla, India on 6th & 7th November 2002. SAI-Poland was represented by Mr.Jacek Jezierski-Vice President, Mr. Waldemar Dugoecki-Director, Mr. Marek Trosinski-Vice Director and Mr. Adam Niedzielski-Economic Advisor. The delegation from SAI-India consisted of Mrs.Sudha Rajagopalan-Additional Deputy Comptroller & Auditor General, Dr. A. K. Banerjee-Director General (National Academy of Audit & Accounts, Shimla), Mr. P. Sesh Kumar-Principal Director and Mr. S. K. Jha-Director.

Delegates from SAI-Poland interacting with officials from SAI-India