Audit

Audit Bureau of Jordan

AB

43/100

Summary

The Audit Bureau of Jordan is the supreme audit institution of the Hashemite Kingdom of Jordan, constitutionally mandated under Article 119 of the Constitution of Jordan. It is governed by Audit Bureau Law No. 28 of 1952, comprehensively updated by Law No. 25 of 2019. The President of the Audit Bureau is appointed by Royal Decree on the recommendation of the Prime Minister for a four-year renewable term. The Bureau audits central government ministries, public institutions, and state-owned enterprises, producing annual audit reports submitted to the House of Deputies (Majlis al-Nuwwab) and published on the Bureau's website. The Bureau is a member of INTOSAI and ARABOSAI. Removal of the President requires a formal decision supported by cause. The 2019 law expanded the Bureau's performance audit mandate and improved its operational independence.

Independence Scorecard

Independence Score: 43/100 (moderate)
43/100
Weak
Methodology v0.1
AppointmentExecutive appointment
Term length4 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewLegislative review

Statute

Name
Audit Bureau Law No. 28 of 1952 as amended by Law No. 25 of 2019; Constitution Art. 119
Citation
Law No. 25/2019 (Amended Audit Bureau Law); Const. Art. 119
Full text
Full text of law →

Jurisdiction scope

All central government ministries, agencies, public institutions, and companies in which the government holds a majority stake; financial and performance audit of public revenues and expenditures.

Secondary Sources