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Internal Audit Department

Department strategy

The message

​Taking all the required actions honestly and professionally as well as providing the top administration with remedial reports in order to serve all the stakeholders and achieve ASU's strategic objectives

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The vision

National and regional distinction in the fields of financial monitoring and internal audit in accordance with international quality standards in order to achieve ASU's strategic objectives​.


Objectives

  • 1. Providing the top administration with reports aimed at correction and accountability.

  • 2.  Assuring sound and accurate financial processes and data, and checking adopted technical procedures and methods, to learn about the adequacy of the precautions taken to protect ASU's assets and property and the conformity of financial steps to ASU's applicable laws, regulations and instructions.

  • 3.    Ensuring fairness, transparency and fiscal precision.

  • 4.  Monitoring mechanisms of other units and assuring the lack of faults which would allow cheating or manipulation.

  • 5.  Carrying out the top administration policies and following up on the staff performance in a bid to raise productivity.

 

Internal Audit Department Tasks

An ASU internal auditor assumes the following:


I.                   Financial audit

  • 1. Oversight and audit of the budget items, mainly revenues and expenditure, as well as providing the President with regular reports on financial matters.
  • 2. Oversight of the governing company's bank payments by means of auditing payment vouchers before and after their issue.
  • 3. Audit of the governing company's cash receipts and payments and financial transactions performed by the Finance Department through auditing the issued bonds.
  • 4.  Frequent surprise, actual inventory of the treasury.
  • 5. Follow-up of the clients' payables and debt reconstruction.
  • 6. Audit of the governing company's monthly salaries and overtime allocated in certain months.
  • 7. Follow-up of all agreements and contracts.
  • 8. Regular follow-up of all the financial processes conducted in the Finance Department.


II.                   Administrative Audit

  • 1.  Heading annual inventory committees for ASU assets, including warehouses, books and references.
  • 2. Taking part in committees which receive construction works, supplies and procurement.
  • 3.  Follow-up and assessment of the performance of works and purchase of supplies, including spare parts.
  • 4.  Follow-up and assessment of the buses, in terms of operation and maintenance.
  • 5.  Surprise inventory of ASU's warehouse content.
  • 6.  Regular follow-up of files and tasks related to the Human Resources Department.
  • 7.  Regular follow-up of ASU's administrative tasks​.​

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