The General Court of Audit (GCA) of Saudi Arabia participated in the ARABOSAI-IsDB Leadership Forum, held under the theme “Auditing for Development Projects,” which commenced on September 15, 2026, in Jeddah. The forum, organized by the Arab Organization of Supreme Audit Institutions (ARABOSAI) and the Islamic Development Bank (IsDB), brought together heads of supreme audit institutions from Arab nations, representatives from the World Bank and development banks, and delegates from various international organizations. The GCA’s delegation was led by Lama bint Abdulaziz Alhammadi, Executive Vice President of Financial Audit, who delivered opening remarks on behalf of Dr. Hussam bin Abdulmohsen Alangari, President of the GCA.
Context and Background
The ARABOSAI-IsDB Leadership Forum serves as a platform for supreme audit institutions (SAIs) and multilateral development banks to collaborate on enhancing the effectiveness and transparency of development projects. In her address, Alhammadi emphasized that safeguarding public resources and maximizing their developmental impact are core responsibilities of SAIs. She stressed the importance of effective partnerships between SAIs and development banks to ensure that resources are utilized efficiently and transparently. Alhammadi reaffirmed the GCA’s readiness to support the establishment of such partnerships, facilitate the exchange of digital audit tools and expertise, and promote knowledge sharing through joint training initiatives.
Key Details
The forum featured panel discussions on emerging trends and good practices in auditing development projects. Ahmed bin Sameer Alqurashi, Executive Director of the GCA’s Makkah Region Branch, spoke on the GCA’s efforts to adopt emerging trends in auditing, focusing on issues of greatest significance and impact. He highlighted the importance of understanding project objectives, risks, and intended outcomes to assess their developmental impact. The second panel, titled “Digital Innovation in Auditing,” scheduled for tomorrow, will feature Ahmed Alammari, Director of Audits in the GCA’s Financial Audit Sector. He will present the GCA’s experience with modern technologies and artificial intelligence tools, including its digital audit system, Shamel, and the Auditor’s Smart Assistant, Aref, which was developed to assess compliance with quality standards and support comprehensive analytical audit reports.
Implications and Impact
The participation of the GCA in this forum underscores Saudi Arabia’s commitment to fostering international cooperation in audit practices and development finance. By sharing its expertise and digital tools, the GCA contributes to global efforts to enhance accountability and transparency in development projects. The forum also provides an opportunity for the GCA to learn from other SAIs and development banks, further strengthening its own practices. The discussions on digital innovation highlight the GCA’s pioneering role in leveraging technology to improve audit efficiency and effectiveness, aligning with global trends in the field.
Vision 2030 Alignment
This engagement reflects Saudi Arabia’s broader strategic objectives under Vision 2030, which emphasizes transparency, accountability, and sustainable development. The GCA’s active participation in international forums and its adoption of advanced digital solutions demonstrate the Kingdom’s dedication to modernizing its institutions and contributing to global development goals. As Saudi Arabia continues to diversify its economy and enhance public sector governance, the GCA’s role in ensuring the integrity of public resources becomes increasingly vital, supporting the Kingdom’s journey toward a prosperous and sustainable future.
20 Questions
Q1. What is the ARABOSAI-IsDB Leadership Forum?
A1. The ARABOSAI-IsDB Leadership Forum is a collaborative event organized by the Arab Organization of Supreme Audit Institutions (ARABOSAI) and the Islamic Development Bank (IsDB), focusing on auditing for development projects. It brings together heads of supreme audit institutions, development banks, and international organizations to discuss best practices and emerging trends.
Q2. Who represented the GCA at the forum?
A2. The GCA was represented by Lama bint Abdulaziz Alhammadi, Executive Vice President of Financial Audit, along with other GCA officials including Ahmed bin Sameer Alqurashi and Ahmed Alammari. Alhammadi delivered opening remarks on behalf of the GCA President, Dr. Hussam bin Abdulmohsen Alangari.
Q3. Where and when did the forum take place?
A3. The forum commenced on September 15, 2026, in Jeddah, Makkah Region, Saudi Arabia. It spanned multiple days, with panel discussions scheduled on the first and second days.
Q4. What was the theme of the forum?
A4. The theme was “Auditing for Development Projects,” emphasizing the role of supreme audit institutions in ensuring that development resources are used effectively and transparently to maximize their impact.
Q5. What did Lama Alhammadi emphasize in her opening remarks?
A5. Alhammadi emphasized that safeguarding public resources and maximizing their developmental impact are key responsibilities of supreme audit institutions. She called for effective partnerships between SAIs and development banks, and expressed the GCA’s readiness to support such collaborations.
Q6. What is the significance of the forum for Saudi Arabia?
A6. The forum highlights Saudi Arabia’s commitment to international cooperation in audit practices and development finance. It showcases the Kingdom’s leadership in adopting digital innovations and its dedication to transparency and accountability, aligning with Vision 2030 goals.
Q7. What did Ahmed Alqurashi discuss in the first panel?
A7. Ahmed Alqurashi, Executive Director of the GCA’s Makkah Region Branch, highlighted the GCA’s efforts to adopt emerging trends in auditing development projects, focusing on issues of greatest significance and impact. He stressed the importance of understanding project objectives, risks, and outcomes.
Q8. What is the second panel discussion about?
A8. The second panel, titled “Digital Innovation in Auditing,” will focus on the use of modern technologies and artificial intelligence in audit processes. Ahmed Alammari will present the GCA’s experience with its digital audit system, Shamel, and the Auditor’s Smart Assistant, Aref.
Q9. What is Shamel?
A9. Shamel is the GCA’s digital audit system that employs modern technologies to conduct audit and follow-up activities. It represents a key tool in the GCA’s digital transformation efforts, enhancing the efficiency and accuracy of audits.
Q10. What is Aref?
A10. Aref, the Auditor’s Smart Assistant, is an artificial intelligence tool developed by the GCA to assess compliance with quality standards in auditing and support the preparation of comprehensive analytical audit reports. It exemplifies the GCA’s innovative approach to auditing.
Q11. How does the GCA contribute to global audit practices?
A11. The GCA contributes by sharing its expertise, digital tools, and best practices with other supreme audit institutions and development banks. Its participation in international forums facilitates knowledge exchange and promotes transparency and accountability in development projects worldwide.
Q12. What role do multilateral development banks play in the forum?
A12. Multilateral development banks, such as the Islamic Development Bank and the World Bank, collaborate with supreme audit institutions to ensure that development resources are used effectively. The forum provides a platform for dialogue and partnership to enhance the impact of development projects.
Q13. Why is digital innovation important in auditing?
A13. Digital innovation, including the use of AI and advanced analytics, enhances the efficiency, accuracy, and scope of audits. It allows supreme audit institutions to better assess compliance and outcomes, and to provide more insightful recommendations for improvement.
Q14. What are the expected outcomes of the forum?
A14. The forum aims to strengthen partnerships between supreme audit institutions and development banks, promote the exchange of digital audit tools and expertise, and facilitate knowledge sharing through joint training initiatives. It also seeks to identify emerging trends and best practices in auditing development projects.
Q15. How does the GCA’s participation align with Vision 2030?
A15. The GCA’s participation aligns with Vision 2030 by promoting transparency, accountability, and sustainable development. It demonstrates the Kingdom’s commitment to modernizing its institutions and contributing to global development goals through international cooperation and digital innovation.
Q16. Who are the other participants in the forum?
A16. Participants include heads of supreme audit institutions from various Arab countries, representatives of the World Bank and development banks, and representatives of several relevant international organizations. This diverse participation enriches the dialogue and fosters broad collaboration.
Q17. What is the role of ARABOSAI?
A17. ARABOSAI, the Arab Organization of Supreme Audit Institutions, serves as a regional platform for cooperation among SAIs in the Arab world. It promotes best practices, capacity building, and knowledge sharing to enhance public sector auditing and accountability.
Q18. How does the GCA ensure the quality of its audits?
A18. The GCA ensures audit quality through rigorous standards and the use of advanced tools like Aref, which assesses compliance with quality standards. It also invests in continuous training and adopts emerging trends to improve audit processes and outcomes.
Q19. What is the significance of the GCA’s digital audit system?
A19. The digital audit system, Shamel, enables the GCA to conduct audits more efficiently and accurately, leveraging technology to handle large volumes of data and complex analyses. It supports the GCA’s mandate to safeguard public resources and enhance transparency.
Q20. How can other countries benefit from the GCA’s experience?
A20. Other countries can benefit from the GCA’s experience through knowledge exchange, joint training initiatives, and the adoption of similar digital tools. The GCA’s participation in international forums facilitates the sharing of its best practices and innovative approaches, contributing to global audit excellence.
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