President of the General Court of Audit (GCA) Dr. Hussam Alangari approved today "The Performance Audit Methodology" in GCA, which contains the main goals of performance audit, general requirements for practicing performance audit, phases and steps of execution, identifying parties responsible, and the beneficiaries of the audit report issued by GCA. President's Vice-assistant for Performance Audit Mohammed bin Dayel revealed the overwhelming support for the performance sector and its employees from GCA President and his keenness to overcome all obstacles impeding performance auditing. He noted that the Performance Audit Methodology is the merit of a comprehensive study conducted by the World Bank that aims at introducing a clear definition of the audit methodology of GCA while conducting performance audit missions. Bin Dayel also pointed out that the Methodology shed the light on the basic concepts and principles of performance audit operations performed by GCA. The Methodology included a brief description of the procedures followed by GCA in different stages of the performance audit mission.
