Organizational and Administrative Structure

Brief Description

The Office of the Director General serves as a support unit reporting directly to the Director General. It is responsible for coordinating office operations, managing correspondence, organizing meetings, and monitoring the implementation of assignments and decisions.

Objectives

• Enhance the efficiency and effectiveness of the Director General’s administrative operations.
• Ensure the timely flow of information and communications.
• Monitor the implementation of directives and decisions.
• Improve the quality of internal and external coordination.

Duties and Responsibilities

• Organize the Director General’s agenda and official appointments.
• Manage incoming and outgoing correspondence related to the Office of the Director General.
• Prepare meeting minutes and follow up on resulting action items and assignments.
• Coordinate internal and external meetings.
• Monitor the implementation of the Director General’s decisions and directives.
• Prioritize matters and correspondence according to their importance and urgency.
• Maintain and archive office records, documents, and administrative correspondence.
• Prepare periodic summaries of pending and overdue matters.
• Coordinate with departments and units to ensure the timely completion of assigned tasks.
• Support the Director General in preparing presentations, memoranda, and executive reports.

Brief Description

A specialized unit responsible for auditing information technology systems, information security controls, user access permissions, business continuity arrangements, and data quality to ensure the effectiveness, reliability, and security of technical operations and controls.

Objectives

• Enhance the security, reliability, and resilience of information systems and technology infrastructure.
• Ensure the integrity, accuracy, and protection of organizational data.
• Evaluate the effectiveness of technical and information security controls.
• Minimize risks associated with unauthorized access and technical vulnerabilities.
• Strengthen business continuity and disaster recovery capabilities.

Roles and Responsibilities

• Review and assess user access rights and privileges within information systems.
• Examine access control mechanisms and identity authentication procedures.
• Review system access logs and records of significant changes and activities.
• Evaluate information security controls and data protection measures.
• Assess backup procedures and data recovery capabilities.
• Evaluate business continuity and disaster recovery plans and their effectiveness.
• Review system integrations and assess the quality and integrity of exchanged data.
• Verify the existence and effectiveness of controls governing software modifications and system changes.
• Review the management of technical incidents and monitor the implementation of corrective actions.
• Prepare professional reports on technical, cybersecurity, and control-related risks, including recommendations for improvement.

Brief Description

This unit is responsible for reviewing bank accounts, banking transactions, reconciliations, and fund transfers.

Objectives

To ensure the accuracy and integrity of bank balances, identify discrepancies and outstanding reconciliations, and verify the legitimacy and compliance of transfers and payments.

Duties and Responsibilities

• Review bank account statements.
• Examine periodic bank reconciliations.
• Reconcile bank balances with accounting records.
• Verify the accuracy and validity of transfers and payments.
• Review bank signatory authorities and transfer authorization rights.
• Examine unusual or high-risk transactions.
• Follow up on bank discrepancies until they are fully resolved.
• Review procedures related to the opening and closing of bank accounts.
• Verify compliance with relevant financial policies and procedures.
• Prepare periodic reports on the results of bank account reviews.

Tenth: Contracts and Projects Audit Unit

Brief Description

This unit is responsible for auditing the entire contracts and projects lifecycle, from tendering and award processes through execution, acceptance, and payment.

Objectives

To enhance contractual compliance, safeguard the organization's rights and interests, mitigate the risks of project delays, cost overruns, and underperformance, and ensure fairness and transparency in award and execution procedures.

Duties and Responsibilities

• Review tendering, bidding, and contract award documentation.
• Verify the integrity and compliance of contract award and contracting procedures.
• Examine contracts and agreements from an internal control and compliance perspective.
• Review bank guarantees, performance bonds, and required securities.
• Audit change orders, contract amendments, and extension requests.
• Review payment certificates and claims submitted by contractors and consultants.
• Reconcile project progress rates with actual expenditures.
• Verify the adequacy of preliminary and final acceptance procedures.
• Identify and monitor risks related to delays, project underperformance, and financial overruns.
• Prepare audit reports on the results of contracts and project reviews.

Brief Description

This unit is responsible for auditing inventory management, warehouse operations, and custody assets to ensure proper safeguarding, issuance, storage, and inventory counting procedures.

Objectives

To protect assets and resources, minimize losses and damage, ensure the accuracy of inventory records, and strengthen accountability for custody assets.

Duties and Responsibilities

• Review inventory and warehouse records.
• Examine issuance, receipt, and return documentation and authorizations.
• Conduct periodic and surprise inventory counts.
• Reconcile book balances with physical inventory balances.
• Review storage, preservation, and safety procedures.
• Audit personal and administrative custody assets.
• Verify procedures for transferring, disposing of, or selling assets.
• Monitor slow-moving, damaged, or missing inventory items.
• Review access rights and authorization controls for warehouse facilities.
• Prepare reports on the results of inventory, warehouse, and custody asset control reviews.

Brief Description

A specialized department responsible for auditing academic, educational, research, and development operations with the aim of enhancing the quality of educational and research outcomes, ensuring compliance with academic regulations, and promoting adherence to quality standards.

Objectives

• Improve the quality and effectiveness of academic operations.
• Strengthen compliance with academic regulations and educational policies.
• Support academic accreditation and quality assurance initiatives.
• Enhance the efficiency and effectiveness of research and postgraduate studies processes.

Duties and Responsibilities

• Develop risk-based academic audit plans.
• Audit educational, academic, research, and scholarly activities and processes.
• Assess compliance with academic regulations, policies, and procedures.
• Evaluate the quality and effectiveness of controls related to academic programs.
• Review and analyze academic performance indicators and key metrics.
• Examine quality assurance processes and academic accreditation requirements.
• Evaluate governance and control frameworks related to research activities and postgraduate studies.
• Identify and monitor academic and operational risks.
• Prepare professional audit reports containing observations, findings, and recommendations.
• Follow up on the implementation of improvement recommendations with the relevant departments and stakeholders.

Brief Description

This unit is responsible for auditing processes related to education, academic programs, students, and faculty members to ensure compliance with academic regulations, enhance operational effectiveness, and support the achievement of educational quality objectives.

Objectives

• Ensure the integrity and effectiveness of academic procedures and processes.
• Improve the quality of academic program delivery.
• Mitigate risks associated with non-compliance with educational regulations and policies.
• Promote continuous improvement in educational and academic operations.

Duties and Responsibilities

• Review admission and registration procedures.
• Examine curriculum plans and academic program update processes.
• Review procedures related to class scheduling, examinations, and academic timetables.
• Verify the adequacy and effectiveness of grading, assessment, and evaluation controls.
• Review academic program files and supporting documentation.
• Assess compliance with decisions and directives issued by academic councils and committees.
• Review faculty teaching workload allocation, when required.
• Evaluate procedures for handling students’ academic complaints and appeals.
• Identify and monitor risks associated with educational and academic processes.
• Prepare reports on the results of reviews of educational and academic affairs operations.

Brief Description

This unit is responsible for auditing quality assurance, development, and academic and institutional accreditation activities to ensure their effectiveness, support continuous improvement, and promote compliance with approved quality standards and accreditation requirements.

Objectives

• Foster a culture of quality and continuous improvement across the organization.
• Ensure the effectiveness of quality enhancement and improvement plans.
• Support readiness for academic and institutional accreditation.
• Monitor and enhance organizational and academic performance indicators.
• Strengthen institutional excellence and performance management practices.

Duties and Responsibilities

• Review quality assurance and continuous improvement plans.
• Examine academic and institutional key performance indicators (KPIs).
• Verify the implementation of accreditation recommendations and requirements.
• Review self-assessment and self-study reports.
• Assess mechanisms for measuring stakeholder and beneficiary satisfaction.
• Evaluate the effectiveness of development and improvement initiatives.
• Review approved quality manuals, frameworks, and procedures.
• Monitor improvement plans resulting from assessments, evaluations, and accreditation reviews.
• Verify the completeness and adequacy of supporting documentation required for accreditation.
• Prepare reports on the maturity level of quality assurance and organizational development practices.

Brief Description

This unit is responsible for auditing research activities, postgraduate studies processes, research grants, and research projects to ensure compliance with approved regulations and policies, enhance research quality, and support the achievement of institutional research objectives.

Objectives

• Ensure the integrity and effectiveness of research funding and research project implementation.
• Promote compliance with research ethics and academic integrity standards.
• Enhance the efficiency and effectiveness of postgraduate studies programs.
• Support excellence in research, innovation, and scholarly output.
• Identify and mitigate risks associated with research and postgraduate activities.

Duties and Responsibilities

• Review postgraduate student admission procedures.
• Examine scientific supervision, thesis examination, and academic defense processes.
• Audit research grants and research project management activities.
• Verify compliance with research ethics, academic integrity requirements, and applicable regulations.
• Review the disbursement of research incentives, grants, and financial support.
• Examine procedures for the approval and acceptance of theses and dissertations.
• Monitor scientific publication, research output, and innovation performance.
• Evaluate controls governing research partnerships and collaborative research initiatives.
• Identify and assess risks associated with research activities and postgraduate studies programs.
• Prepare reports on the results of reviews of research and postgraduate studies operations, including findings and recommendations for improvement.

Brief Description

A specialized operational unit responsible for conducting field visits and unannounced inspections to verify actual compliance with approved procedures, identify violations and deficiencies at work sites, and assess the effectiveness of operational controls.

Objectives

• Strengthen preventive oversight and control mechanisms.
• Detect violations and irregularities at an early stage.
• Verify the practical implementation of approved policies and procedures.
• Support management decision-making through accurate and evidence-based field reports.
• Enhance accountability, transparency, and operational efficiency.

Duties and Responsibilities

• Conduct scheduled and surprise inspection visits.
• Develop field inspection plans based on risk assessments and organizational priorities.
• Document field observations and findings with appropriate supporting evidence.
• Reconcile actual practices and conditions with records, reports, and supporting documentation.
• Verify compliance with working hours, operational requirements, and approved procedures.
• Review custody assets, inventory, and organizational resources through field inspections.
• Identify violations, irregularities, and high-risk indicators.
• Prepare immediate reports on urgent or critical cases requiring prompt management attention.
• Follow up on the resolution of observations and findings resulting from inspection visits.
• Coordinate with relevant departments and units whenever necessary to address identified issues and implement corrective actions.

Brief Description

A support department responsible for managing the administrative and organizational aspects of human resources within the General Department of Internal Audit, including personnel affairs, audit team allocation, and administrative support services.

Objectives

• Organize and optimize human resources within the Internal Audit Department.
• Improve the efficiency of audit team allocation and workload distribution.
• Support the continuity and effectiveness of internal audit activities.
• Ensure the availability of administrative resources and support services.
• Enhance administrative coordination and operational effectiveness.

Duties and Responsibilities

• Manage and monitor administrative affairs of the department’s personnel.
• Coordinate leave requests, assignments, attendance, and timekeeping matters.
• Facilitate the resource and administrative support requirements of audit teams.
• Maintain administrative records, files, and internal documentation.
• Develop and monitor human resource allocation and workforce planning arrangements.
• Follow up on training and development needs in coordination with the Quality Unit.
• Support procedures related to the formation and assignment of audit teams.
• Prepare reports on workforce utilization, staffing levels, and workload distribution.
• Coordinate the provision of equipment, supplies, and administrative requirements.
• Support the continuity of operations across the department and its organizational units.

Brief Description

This unit is responsible for managing personnel affairs within the Internal Audit Department, including employee records, assignments, leave management, training needs, and performance documentation, to support effective workforce administration and operational continuity.

Objectives

• Ensure the effective management and stability of human resources within the department.
• Maintain accurate and up-to-date employee records and information.
• Support the continuity and effectiveness of audit teams.
• Enhance workforce planning, development, and administrative efficiency.

Duties and Responsibilities

• Maintain and manage personnel files and records of the department’s employees.
• Monitor employee leave, assignments, secondments, and temporary duty arrangements.
• Update records related to qualifications, professional experience, certifications, and credentials.
• Identify and monitor employee training and development needs.
• Prepare attendance and timekeeping reports.
• Coordinate procedures related to temporary staffing support and workforce reallocation.
• Monitor performance records and compliance with administrative discipline requirements.
• Maintain records of assignment, commencement, transfer, and separation decisions.
• Prepare human resources data and reports required by department management.
• Support succession planning and professional development initiatives.

Brief Description

This unit is responsible for organizing, forming, and assigning audit teams to audit engagements, field visits, and special assignments based on the required expertise, specialization, and workload distribution, ensuring the efficient and effective utilization of audit resources.

Objectives

• Optimize the utilization of internal audit personnel and resources.
• Ensure alignment between auditors’ competencies and the nature of assigned engagements.
• Promote effective workload distribution across audit teams.
• Mitigate potential conflicts of interest.
• Enhance the quality and effectiveness of audit assignments.

Duties and Responsibilities

• Propose the composition of audit teams based on the nature, scope, and complexity of each engagement.
• Assign auditors according to their expertise, qualifications, and areas of specialization.
• Monitor and manage workload distribution among audit teams and individual auditors.
• Document team assignments, responsibilities, and engagement allocations.
• Verify the absence of actual or potential conflicts of interest among assigned team members.
• Support department managers in reallocating resources when necessary.
• Monitor the readiness and availability of audit teams prior to the commencement of engagements.
• Coordinate with the Personnel Affairs Unit regarding assignments, availability, and workforce allocation.
• Maintain a register of audit team assignments and the status of their engagements and deliverables.
• Prepare reports on audit teams’ resource requirements, including training, development, and operational support needs.

Brief Description

An organizationally independent unit, separate from audit execution teams, responsible for ensuring the quality of internal audit activities and their compliance with approved professional standards, methodologies, and audit practices. The unit also oversees continuous professional development and improvement initiatives within the Internal Audit Department.

Objectives

• Enhance the quality and effectiveness of internal audit activities.
• Ensure adherence to approved audit methodologies, standards, and procedures.
• Improve the quality, consistency, and reliability of audit reports.
• Develop the competencies and professional capabilities of internal auditors.
• Promote professional accountability and a culture of continuous improvement.

Duties and Responsibilities

• Develop and maintain the Quality Assurance and Improvement Program (QAIP).
• Review completed audit engagements and audit files following their execution.
• Examine the quality and adequacy of audit working papers and supporting evidence.
• Assess compliance with the Internal Audit Manual and approved audit procedures.
• Monitor the implementation of professional standards and approved audit methodologies.
• Conduct internal self-assessments of the Internal Audit Function.
• Prepare periodic reports on the quality and effectiveness of internal audit activities.
• Monitor the implementation of improvement initiatives resulting from quality assessments and reviews.
• Review audit report templates, methodologies, and audit working tools.
• Promote a culture of quality, professional compliance, and continuous improvement throughout the Internal Audit Department.

Brief Description

This unit is responsible for developing the capabilities of Internal Audit Department personnel and enhancing their professional and technical readiness through training, qualification, and continuous professional development initiatives.

Objectives

• Enhance the professional competence and technical proficiency of internal auditors.
• Support the attainment of professional certifications and qualifications.
• Improve the quality and effectiveness of audit execution and reporting.
• Promote continuous learning and professional excellence within the Internal Audit Department.

Duties and Responsibilities

• Develop the annual training plan for Internal Audit Department personnel.
• Identify training and development needs based on job responsibilities, audit activities, and areas of specialization.
• Organize professional training programs, workshops, seminars, and knowledge-sharing sessions.
• Monitor and support employees’ pursuit of professional certifications and credentials.
• Evaluate the effectiveness and impact of training programs on employee performance and audit quality.
• Maintain a skills and competency inventory for internal auditors.
• Recommend specialized training programs in financial, operational, information technology, and risk-based auditing.
• Support the onboarding, training, and professional development of newly appointed auditors.
• Coordinate with accredited training providers and professional development institutions.
• Prepare periodic reports on the implementation and outcomes of the annual training and development plan.

Brief Description

This unit is responsible for receiving, screening, and processing complaints and whistleblowing reports related to the Internal Audit Function’s scope of responsibilities, while ensuring confidentiality, objectivity, and professionalism throughout the handling process.

Objectives

• Strengthen reporting and whistleblowing channels across the organization.
• Protect integrity and promote accountability and transparency.
• Support the early detection of risks, violations, and control deficiencies.
• Ensure fair, objective, and timely handling of complaints and reports.
• Enhance confidence in organizational governance and oversight mechanisms.

Duties and Responsibilities

• Receive complaints and whistleblowing reports through approved reporting channels.
• Classify complaints and reports according to their nature, risk level, and area of responsibility.
• Conduct preliminary assessments to determine the credibility and significance of reported matters.
• Refer complaints and reports to the appropriate departments, units, or audit teams when necessary.
• Monitor and follow up on the handling of complaints and reports until case closure.
• Ensure the confidentiality of whistleblowers, complainants, and all related information and documentation.
• Maintain a centralized register of complaints, reports, and related actions.
• Analyze reporting trends, recurring issues, and common observations to identify underlying risks and control weaknesses.
• Prepare periodic reports on complaints, whistleblowing activities, and case status.
• Escalate high-risk or critical cases directly to the Director General of Internal Audit for appropriate action.

Brief Description

This unit is responsible for conducting periodic internal assessments of the quality, effectiveness, and performance of Internal Audit activities to ensure compliance with professional standards, identify opportunities for improvement, and enhance the Internal Audit Department’s readiness for external quality assessments.

Objectives

• Measure compliance with internal auditing standards, policies, and approved methodologies.
• Identify opportunities for continuous improvement and operational excellence.
• Enhance the quality and effectiveness of internal audit activities.
• Strengthen the department’s readiness for external quality assessments and reviews.
• Support the achievement of strategic and operational objectives of the Internal Audit Function.

Duties and Responsibilities

• Conduct periodic self-assessments of internal audit activities and practices.
• Review samples of audit files, engagements, and audit programs.
• Measure and evaluate key performance indicators (KPIs) of the department and its organizational units.
• Assess compliance with the approved annual audit plan.
• Evaluate the quality of audit reports, working papers, and supporting documentation.
• Analyze stakeholder satisfaction survey results and related feedback.
• Identify opportunities for improvement, enhancement, and professional development.
• Develop improvement plans based on self-assessment findings and recommendations.
• Monitor the implementation of approved improvement initiatives and corrective actions.
• Prepare periodic reports on the results of self-assessments, including observations, conclusions, and recommendations.

Brief Description

This unit is responsible for the governance and management of audit files, reports, and working papers, ensuring their completeness, proper retention, confidentiality, and ease of retrieval, while maintaining adequate and appropriate audit evidence in accordance with professional standards.

Objectives

• Enhance the quality and consistency of audit documentation.
• Safeguard audit files and records from loss, unauthorized access, or misuse.
• Standardize audit report formats, templates, and documentation practices.
• Ensure the availability of sufficient and appropriate audit evidence.
• Support knowledge retention and effective information management within the Internal Audit Department.

Duties and Responsibilities

• Manage and maintain the archive of audit files and reports.
• Preserve audit working papers and supporting evidence in accordance with approved retention requirements.
• Review audit files for completeness and adequacy prior to formal closure.
• Standardize report templates, forms, and documentation formats used by the department.
• Control and maintain approved versions of audit reports and related documents.
• Maintain a centralized register of issued audit reports.
• Link audit reports with recommendations, corrective action plans, and follow-up activities.
• Ensure the accessibility and retrievability of audit files and records when required.
• Protect the confidentiality and security of audit files, records, and related information.
• Prepare periodic reports on the status of archived files, records, and audit reports.