The SAI Jordan is established under the constitution. Head of the SAI is appointed by the government/ Head of the State. The Head of the SAI can be removed by a government notification to the Parliament if Parliament is in session. There is no fixed tenure or an age limit. The Head of SAI should have a bachelor degree.
The various conditions of service of the Head of the SAI to secure independence are:
The SAI has a administrative relationship with the Executive, submits its report to the Legislature and maintains cooperative and coordinating relationship with the with the Judiciary. The SAI is not fully financially independent. Ministry of finance has a right to decide on the allocation of resources to the SAI with its cooperation. SAI is accountable to the Parliament.
The SAI's jurisdiction extends to following with limitations as per law
SAI also has Jurisdiction over following if government owned
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate as per the Constitution. The SAI has powers to enforce or initiate enforcement action to secure access to needed records which are not produced as per the audit law. The SAI has power to seal, search and seize documents and other related items considered necessary for audit and inspection. It does not have power to seek testimonials of the persons concerned. The SAI cannot seek co-operation of persons other than agencies subject to audit and Inspection.
The SAI does not have powers to instruct government investigating agencies to perform activities considered necessary. The SAI does not have powers to decide on claims of interested persons in connection with official actions, duties and behaviour of persons subject to audit and inspection. The Audit Bureau in such case followups on such claims with the concerned authority. The SAI does not have the authority to dispense with, in whole or part, the audit of Federal, Provincial and local Governments accounts and other related matters. The SAI does not have powers to take punitive action and/or impose surcharges.
The SAI does not have the powers to access the computer systems of the auditees and download and use electronic data either in site or off site. The SAI does not have the powers to review the development of computer systems by the auditees and suggest controls. The SAI has no role in the appointment of the other external auditors engaged by auditees for meeting the statutory requirements but it can supervise the external auditors so engaged.
The SAI prescribes Financial, Compliance, Performance and EDP Audits in its scope of Audit. Provisions article 8 in the Constitution provides for performance of such audits. The SAI conducts Pre Audit for expenditure, Concurrent Audit for tenders and Special Audit on request. The Audit methodology/ procedures is as specified by the provisions of the Audit law and audit standards.
The SAI does not discharge judicial functions. Audit findings are followed up
- with the concerned audited bodies
- with the cabinet
- with the Parliament
The SAI is required to follow specific standards, practices and guidelines in conducting audit and reporting. The SAI can consult and/or collaborate with other countries/SAIs and international organisations on matters relating to audit eg. exchange of views with other Arab and international SAI's such as INTOSAI, ARABOSAI. The SAI can engage consultants and/or obtain professional services in conducting audit. The SAI reports on the acts that infringe upon State economic interests like mass embezzlements of state assets etc. The SAI requires that any fraud or embezzlement be reported mandatorly by the auditees. Reporting Procedure on the recommendations of SAI is as follows
It has an active role on disposal or action taken on its findings. The SAI has no powers to share its audit reports with public or media. It does not have powers to amend accounts in case of financial statements. The SAI has an advisory role to the Government.
The SAI is constituted as an audit office with monocratic status ie. with an auditor general or equivalent as head. It is empowered to engage external auditors/agencies/consultants as required.
The SAI can not expend resources independently. It has full independence in forming its workplan. The SAI is subject to an independent Financial audit. The SAI is required to submit a report on its activities.