# General Court of Audit

The General Court of Audit (GCA) is the supreme audit institution of the Kingdom of Saudi Arabia. It is an independent body that reports directly to the Custodian of the Two Holy Mosques.
GCA performs the comprehensive post-audit of the state's revenues, expenditures, and movable and fixed assets. It is also responsible for ensuring proper utilization of the resources and monitoring auditees’ compliance, with the relevant financial and administrative regulations. GCA follows a methodical approach, which is implemented by highly experienced auditors in financial, compliance, and performance audits. GCA's auditees include the entire group of ministries, government entities, and private enterprises and the public corporations or bodies to which the State contributes to the share capital or guarantees a minimum profit.

## History

The establishment of the General Audit Bureau goes back to the year 1926, where the "Audit Bureau" was formed on 29/08/1926, with the issuance of the first Law of governance and administration in the Kingdom, and as a result, the stages of development in the Audit Bureau continued until the issuance of Royal Decree No. (M/9) dated 11/2/1391 H, approving the Law of the General Auditing Bureau "previously", until the issuance of the Royal Decree No. (A/473) dated 29/12/1440 H, amending its name to (General Court of Audit (GCA)), and then the issuance of Royal Decree No. (M/178) on 2/12/1441 H, approving the replacement of the name "General Auditing Bureau" to the "General Court of Audit ", and amending several articles of the GCA Statues; so that the GCA becomes directly linked to the King and enjoys legal personality and financial and administrative independence.
Over the years, GCA was given many names. For about 65 years, the most commonly used name was (General Auditing Bureau), until the issuance of the Royal Decree No. (A/473) dated 29/1/1440 H, amending its name to be the (General Court of Audit), to comply with its tasks and roles.

## International Relations

At the international level, starting from September 202 GCA holds the position of the Second Vice-chair of the Governing Board of INTOSAI, Chairs INTOSAI's Policy, Finance and Administration Committee (PFAC), and Co-Chairs the Steering Committee for Cooperation with Donors (IDSC) with World Bank for (nine years term subject to renewable). GCA is also a member in the Board of INTOSAI Development Initiative (IDI) for (a renewable three-year term) starting from January 2023. GCA as well occupies the position of the Chair of the Arab Organization of Supreme Audit Institutions (ARABOSAI) for a (three-year term) starting from October 2022. Subsequently, GCA will occupy the position of the First Vice-chairman as of October 2025 for a (three-year term). Additionally, GCA is a member of the Governing Board of ASOSAI for the period (2021–2024) subject to renewable. GCA also represents the Kingdom of Saudi Arabia permanently in the (SAI20) Engagement Group of Supreme Audit Institutions in the G20 member countries. In addition, starting from January 2023, the President of the GCA is Chairing the Arab Federation of Institute of Internal Auditors.

## GCA Logo

On 8/1/1442 AH, the "New Identity of the General Audit Bureau" was inaugurated, which includes the new logo of the Audit Bureau, which symbolizes "integration", as the SAI seeks through this to consolidate the culture of true partnership with the entities subject to its audit, and to enhance the added value created by the SAI to achieve the public interest, and this comes in conjunction with the issuance of Royal Decree No. (M/178) dated 2/12/1441 AH, approving the amendment of a number of articles of the GCA's Law, and approving its new name