The General Auditing Bureau of the Kingdom of Saudi Arabia (GAB) has witnessed
three phases since it  was established in 1345 H.

The First Phase     : 
From 1345 H. to 1372 H. Corresponding to (1926-1953)  During this phase , GAB was called “The Bureau of Accounts”.

The Second Phase :
 From 1373 H. to 1391 H. Corresponding to (1954- 1972), GAB was called State’s Accounts Auditing Bureau.

The Third Phase    : 
From 1391 H. Corresponding to (1972) till now. Royal Decree No. 9/ M dated 11/2/1391H. was issued announcing the royal approval of the current Articles of Association of the General Auditing Bureau. Subsequently, GAB became an independent institution with a direct line of reporting to the Custodian of the Two Holy Mosques, the President of the Council of Ministers.

GAB is responsible for carrying out post audits on the State’s revenue resources and expenditure and monitoring all the State’s fixed and current assets as well as monitoring the proper deployment and use of these resources.

The entities subject to GAB’s control are all ministries, government departments,municipalities, water resources departments, public corporations, other entities with independent budgets, every private venture or company in which the state contributes with a capital share or for which it guarantees minimum level of profit or any other entity GAB is assigned by the Council of Ministers to audit its accounts.

GAB executes audit work by adopting the percentage method known as (sampling method) which is determined on scientific statistical basis. GAB discharges its audit duties at its offices or send its representatives to the audited entities. The findings of audits are reported to the auditees in the form of reports. GAB also prepares an annual report at the end of the fiscal year to be submitted to the Custodian of the Two Holy Mosques, with a copy to be sent to the Council of Ministers and another one to the Ministry of Finance and National Economy.

The Head Office of GAB is in Riyadh and there are branches in Jeddah, Dammam,Abha and Al-Jouf.

GAB is a member of a number of International and Regional Organizations :

International Organization of Supreme Audit Institutions (INTOSAI).

Asian Organization of Supreme Audit Institutions (ASOSAI).

Arab Organization of Supreme Audit Institutions (ARABOSAI).

Meetings of the Heads of SAIS' of GCC States.

GAB is a member of INTOSAI Governing Board as well as the Second Vice Chairman of the Organization. It is also a member of ASOSAI Governing Board and ARABOSAI Governing Board. Meanwhile, GAB is a member of a number of INTOSAI Standing Committees and Working Groups such as Auditing Standards Committee,Audit Privatisation Working Group, Environmental Auditing Working Group and Task Force on the Independence of SAIs in which GAB is ASOSAI representative. GAB is also a member of ASOSAI Training Committee. Similarly it is a member of ARABOSAI Training and Research Committee, Terminology and Audit Guidelines Committee and the Standing Technical Committee for Financial Audit Journal.

President office phone