Introduction
The National Audit Court, now called “The National Audit Office” (NAO), was established in the Kingdom of Bahrain by Decree Law No. (16) for the year 2002 issued on 3 July 2002. Its establishment was part of the Kingdom’s collective efforts to complete its constitutional institutions. The National Audit Court was subsequently renamed “The National Audit Office” by Decree Law No. (49) issued on 14 November 2010.
NAO performs regularity, performance and administrative audits in accordance with Article (5) of its law.
NAO adopts the International Standards of Supreme Audit Institutions (ISSAI) issued by the International Organization of Supreme Audit Institutions (INTOSAI) in conducting its audits, and takes guidance from the International Standards on Auditing issued by the International Federation of Accounts (IFAC) regarding matters not addressed in the ISSAI.
NAO issues the results of its audits, inspections, examinations and reviews, conducted in accordance with Article (7) of its law, in the form of comments to the ministers of the concerned entities in accordance with Article (22) of the NAO Law via a report issued for each assignment.
NAO also issues an annual report, which includes the audit results of the final accounts of the State and the entities subject to its audit, as well as the performance and administrative audit results. This report is presented to His Majesty the King, the Council of Ministers and the Council of Representatives in accordance with Article (19) of the NAO law.
NAO is a member of INTOSAI’s Professional Standards Committee Steering Committee (PSC-SC).
A representative from NAO has recently been selected as member of the Forum of INTOSAI Professional Pronouncements (FIPP) for a three-year period from 2020 to 2022.
Strategic Goals
Providing quality and value-adding audit services.
Improving our internal processes.
Making NAO an employer of choice.
Vision
An independent audit institution operating with high professionalism to assist entities subject to its audit in improving performance, ensuring accountability and enhancing transparency.
Mission
To verify the soundness and legality of using public funds and their proper management.
Core values
Independence, objectivity, integrity, credibility, professionalism, quality, transparency, and positive approach. Our core values guide us in conducting our work, and they represent standards against which we assess our performance.
