General Auditing Bureau
GAB
Summary
The General Auditing Bureau (GAB) of Saudi Arabia is the kingdom's supreme audit institution, tracing its origins to 1952 and governed by Royal Decree No. M/48 of 2001 (as amended by Royal Decree No. M/28 of 2011). The President (Auditor General) is appointed by Royal Order. The GAB audits all government ministries, public institutions, and government-owned companies, issuing annual audit reports that are submitted to the Prime Minister (the King). Under Vision 2030 reforms, the GAB has expanded its performance audit and value-for-money audit capacities and participates in INTOSAI and ARABOSAI. The Zakat, Tax and Customs Authority and Aramco are audited by the GAB for public accountability purposes. The GAB publishes selected audit findings through its public portal.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | Not specified |
| Removal standard | At will (weak protection) |
| Budget independence | Executive discretion |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Executive review |
Statute
- Name
- General Auditing Bureau Law; Royal Decree No. M/48 of 2001 (as amended)
- Citation
- Royal Decree No. M/48/2001 (as amended by Royal Decree No. M/28/2011)
- Full text
- Full text of law →
Jurisdiction scope
All government ministries, public institutions, autonomous agencies, and government-owned companies; financial, compliance, and performance audit of all public revenues, expenditures, and assets.