Central Organization for Control and Audit
COCA
Summary
The Central Organization for Control and Audit (COCA) is Yemen's supreme audit institution, constitutionally mandated under Article 161 of the Constitution of Yemen (1991, as amended through 2001) and governed by Law No. 39 of 1992. The Chairman of COCA is appointed by Presidential Decree. COCA audits all government ministries, public institutions, and state enterprises, producing annual audit reports that are submitted to the President and Parliament. Yemen has been in a severe armed conflict since 2014-2015; COCA continues to operate under the internationally recognised Government of Yemen based in Aden, but with severely degraded capacity. COCA is a member of ARABOSAI. The statutory design pre-dates the conflict; independence metrics reflect the formal legal framework rather than current operational reality.
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
- Law No. 39 of 1992 Concerning the Central Organization for Control and Audit; Constitution Art. 161
- Citation
- Law No. 39/1992 (as amended); Const. Art. 161
- Full text
- Agency website →
Jurisdiction scope
All central government ministries, public institutions, local government authorities, and state enterprises; financial and compliance audit of public revenues, expenditures, and property.