Accountability Report 2018

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ACCOUNTABILITY REPORT
2018

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His Highness Sheikh Khalifa bin Zayed Al Nahyan
The President of the UAE

His Highness Sheikh Mohamed bin Zayed Al Nahyan
The Crown Prince of Abu Dhabi and Deputy Supreme Commander
of the UAE Armed Forces

Table of
Contents
Chairman’s Message
ADAA History
Objectives & Responsibilities
Strategic Framework
Subject Entities
Audit Methodology
Summary of Achievements During 2018
ADAA Programs During 2018
2019 Workplan
1
3
9
13
21
27
37
31
53

This affirms our commitment to the highest
standards of transparency and accountability as
adopted by the UAE and the Emirate under the
leadership of our President His Highness Sheikh
Khalifa bin Zayed Al Nahyan, the direction of His
Highness Sheikh Mohamed bin Zayed Al Nahyan,
Crown Prince of Abu Dhabi and Deputy Supreme
Commander of the UAE Armed Forces.
This issue of the accountability report comes
after ADAA has updated its strategy with respect
to the services and programs it provides in light
of its Law of Establishment. ADAA appointed
an internationally accredited consultant to
carry out an assessment of ADAA’s activities,
benchmarked against international standards and
guidelines issued by the International Organization
of Supreme Audit Institutions (INTOSAI). The
assessment highlighted the need to add new
services and at the same time expand others
in order for ADAA to be in compliance with
applicable international standards. Among the
services that were added is the review of subject
entities’ compliance with applicable laws and
regulations. On the other hand, the financial audit
service will be gradually expanded to include all of
the government departments.
Last year, ADAA also updated its planning
methodology and enhanced the prioritization of
its services to be more specific, based on the
identification of significant risks at the level of
the sectors and industries in which the subject
entities fall. Thus using the available resources to
cover these risks in a timely manner.
Due to the absence of mandatory requirements
as per the International Standards on Auditing
for the statutory auditors of the subject entities
to examine the effectiveness of the subject
entities’ internal control systems or review their
compliance with relevant laws and regulations,
ADAA issued Resolution No. 1 of 2017. The
resolution requires the statutory auditors of
the subject entities to test and report on the
effectiveness of internal control systems over
financial reporting and review their compliance
with applicable laws and regulations.
In addition to all of the above, ADAA continued to provide its services in accordance with the approved
annual plan without any adverse impact. This Report illustrates a number of ADAA accomplishments during
last year, including:
• Auditing the financial statements of the Government of Abu Dhabi, General Directorate of the Abu Dhabi
Police and Department of Economic Development in accordance with international standards and
issuing relevant reports.
• Started auditing the financial statements of a number of other governmental departments.
• Issued number of reports throughout multiple services such as Financial Examination, Financial
Management Assessment, Compliance Review, and Performance Review of several economic and
social programs at Subject Entities.
• Expanded the role of the ADAA Knowledge Centre to include external beneficiaries, providing
specialized professional training programs to 415 employees from 34 Subject Entities.
• Engaged ADAA’s statutory auditor in accordance with ADAA Chairman Resolution No. 1 of 2017 to
examine and report on the effectiveness of ADAA’s internal control system in accordance with the
COSO framework, who issued an unqualified opinion without identifying any material weaknesses. This
was the first such implementation of the said Resolution in the Emirate.
In conclusion, I would like to thank everyone who has contributed to these achievements including public
entities and ADAA employees, praying to the Great and Almighty Allah to grant us success in serving our
generous country.
Hamad Al Hurr Al Suwaidi
ADAA Chairman
It gives us great pleasure to publish the 2018 Annual Accountability Report
of Abu Dhabi Accountability Authority (ADAA).
CHAIRMAN’S MESSAGE
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ADAA
HISTORY

Abu Dhabi Audit Authority
(ADAA) was established under
Law No.(1) for the year 1985
as an independent body
reporting to His Highness
the Crown Prince of
Abu Dhabi and mandated to
perform financial oversight
on funds disbursed by
public entities and ensure
the accuracy and legitimacy
of the management of these
funds, which were previously
under the responsibility of the
Department of Finance.
In April 1997, the Law
referred to above was
amended to make
ADAA responsible
for the post financial
control instead
of the pre-audit
to strengthen its
independence.
1997 1985
ADAA
HISTORY
1
The role of ADAA was
activated with the
issuance of Decree
No.8 of 1996 appointing
His Excellency
Mohammed Al Marar as
the first Chairman.
1996
Abu Dhabi Accountability Authority
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In February 2017,
His Highness Sheikh Khalifa
Bin Zayed Al Nahyan,
in his capacity as Ruler
of Abu Dhabi, issued an
Emiri Decree appointing
His Excellency Hamad
Mohammad Al Hurr
Al Suwaidi as Chairman
of ADAA.
2017 2008
In December 2008,
Law No.14 of 2008 (the Law)
was issued to shift the role of
ADAA from financial control to
government audit and added a
new objective that is to promote
the principles of accountability
and transparency. The Law
also changed the name of
the authority from ”Abu Dhabi
Audit Authority” to “Abu Dhabi
Accountability Authority”.
On 31 December 2008, Emiri
Decree No.(10) was issued
appointing His Excellency
Riyad Al Mubarak as Chairman
of ADAA.
In July 2004, Law No.6
of 2004 was issued to
give ADAA broader
authorities.
2004
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ADAA has designed its organizational structure based on its operating model to fulfill its responsibilities and
achieve its objectives as shown in the figure below:
Deputy Chairman Internal Audit
Chairman
Legal Affairs and
Investigations
Department
Financial Audit and
Examination Group
Support
Services Group
Performance
and Risk
Assurance Group
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ADAA views its people as its primary asset as it includes
top-tier professionals from multicultural backgrounds,
unified by the ADAA vision, mission and values.
ADAA is committed to developing and attracting Emiratis
to the Accounting and Audit profession. The Authority
has equally defined career paths and growth plans for all
employees and promotes the success of ADAA as one team.

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OBJECTIVES &
RESPONSIBILITIES

OBJECTIVES
& RESPONSIBILITIES
Ensure public resources
and
funds are managed,
collected
and expended efficiently,
effectively and
economically.
Ensure accuracy of the
financial reports and
compliance of Subject
Entities with relevant laws,
rules and regulations and
governance guidelines.
Promote
accountability and
transparency across
all Subject Entities.
• Audit the Government consolidated financial reports and examine Subject Entities’
financial reports.
• Review performance and risk by examining the efficiency, effectiveness and economy
of the financial and operational activities of Subject Entities and ensuring compliance
with laws, regulations and rules and governance guidelines.
• Submit reports to HH the Crown Prince as well as carry out any other functions and
duties requested by HH the Crown Prince.
• Provide advice and recommendations and perform other procedures and services to
Subject Entities, as the ADAA Chairman deems reasonable and appropriate.
• Examine violations referred to/ or discovered by ADAA and those investigated by
Subject Entities.
• Train and qualify UAE National graduates of universities and institutions.
Law number 14 of 2008 defines ADAA’s objectives and responsibilities as follows:
OBJECTIVES
RESPONSIBILITIES
2
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OUR MISSION
OUR VALUES
“Promoting accountability
and transparency through
objective assurance and
advisory services”
Independence Integrity Professionalism
OUR VISION
“Excel in safeguarding
public funds”
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STRATEGIC
FRAMEWORK

STRATEGIC
FRAMEWORK
3
Strategic Pillars
In view of the recent changes that occurred within the Government apparatus, it was necessary for ADAA to
undertake a comprehensive assessment of its strategy, and to develop programs and services to support the
Government and the decision making process.
ADAA identified four strategic pillars as shown in the figure below:
ADAA
Establishment
Law
ADAA Mandated
Objectives
Benchmarks
Independant
ADAA
Performance
Review (INTOSAI
Framework)
Annual
Assessment of
Programs and
Services
Government Plans
STRATEGIC PILLARS
STRATEGY
DEVELOPMENT INPUTS
Transparent and
Accurate Financial
Reporting
Performance and
Compliance with
Laws and Regulations
Technical
Knowledge
Integrity and
Accountability
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In line with these strategic pillars, ADAA identified new programs and services to enhance its
effectiveness, efficiency and impact as shown in the figure below:
2 4 2
Transparent and
Accurate Financial
Reporting
Performance and
Compliance with Laws
and Regulations
Integrity and
Accountability
Technical
Knowledge
STRATEGIC PILLARS
NEW PROGRAMS
Provide objective
opinion on Public
Entity Financial
Statements and
reports and provide
assurance that
External Auditors
procedures and
professional
judgements are free
from Management
influence.
Provide assurance of
Government progress
in achieving Abu Dhabi
Policy and Plans
outcomes and provide
advice on improving
performance.
Ensure that a
Government wide
approach for managing
and reporting financial
and administrative
violations exists and
Leadership is informed
of anti-corruption
activity.
Develop UAE
Nationals technical
and management
capabilities in the audit
field.
Verify compliance of
Subject Entities with
laws, regulations,
rules and approved
guidelines.
Promote a highly
Ethical culture within
the Public Sector
by championing
awareness,
and issuing
guidelines.
2
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Governance
ADAA aims to earn the trust of its stakeholders
and sustain it through adopting and implementing
the highest standards of accountability and
transparency and issues its Annual Report
accordingly. In this report, ADAA follows a set of
guiding principles, regulations, ideal fundamentals
and processes that are integrated under the
following main components of governance:
Leadership
ADAA ensures that all its processes and operations
adhere to the utmost principles of transparency.
ADAA Chairman has welcomed and adopted
various channels of communication with the
employees providing adequate communication
channels relating to the overall strategy, ADAA’s
yearly plan and its performance.
The Annual Meeting held at the beginning of every
year as well as the periodic management meetings
cover different topics of importance and impact
on ADAA’s work and verify that the operational
activities are in line with the annual plan, and are
consistent with the vision and overall strategy of
the Abu Dhabi Government.
Institutionalization
ADAA developed a strategic planning framework
based on its strategic priorities. ADAA also
developed work methodologies for every program
and service it provides in accordance with
international best practices. The framework
and methodologies are constantly revisited and
reviewed to ensure their validity and relevance
to the current needs of Abu Dhabi and relative
stakeholders.
Performance Management
ADAA measures performance against the strategic
objectives identified in our 2017 – 2020 Strategy.
These measures are divided into two categories:
• Impact Measures: which measure how the
ADAA’s programs and services affect the
Government and Subject Entities. We also
include ADAA’s contribution to international
bodies to support advancements in the field of
financial, performance and compliance audit
and anti-fraud activities within this category.
These measures provide an indication of
whether ADAA is achieving its strategic
objectives.
• Operational Measures: which measure
ADAA’s ability to conduct technical and
support activities in an efficient and economic
manner.
Operational measures are updated in real time and
monitored by the ADAA Chairman and Executive
Management in the appropriate Governance
Committees.
ADAA considers communication a crucial
and indispensable approach to measure its
performance and achieve transparency with its
stakeholders; be it Subject Entities or the general
public. ADAA launched many initiatives to enhance
awareness of its role and responsibilities that
included launching its new identity along with
other initiatives to improve the accounting and
audit professions and has created communication
channels with its Subject Entities to encourage
knowledge sharing such as the monthly
e-newsletter “ADAA IFRS Digest”, the “e-maarifa”
web portal, in addition to networking seminars,
workshops, and panel discussions on new services
and policies.
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I swear by almighty God to be loyal
to the ruler and the country, to honor
the constitution and law, to work to
safeguard public funds, to perform
my duties honestly and sincerely
and to maintain the confidentiality of
all businesses.
All ADAA employees take the oath below
before the ADAA Chairman upon joining
the Authority as per Article (9) of Law (14)
of 2008 establishing ADAA:

Internal Control
ADAA annually reviews its internal controls,
including financial, operational, compliance
controls and risk management to ensure that its
processes are in line with best practice, laws, rules
and regulations through its monitoring system
according to International Professional Practices
Framework (IPPF) issued by the Institute of Internal
Auditors (IIA).
ADAA also implemented a rigorous Code of
Conduct safeguarding business and professional
ethics and ensures that all ADAA employees
understand and abide by this code of conduct.
ADAA has a “Compliance Officer” role whose
responsibility is to handle the receipt of complaints
related to employees and to ADAA’s activities,
to examine complaints and to prepare a memo
of the outcomes of the examination and make
recommendations with the necessary action.
External Audit
ADAA’s financial statements are reviewed and
audited by an external auditor. For the year 2018,
Grant Thornton was reappointed for a fee of AED
93,000 in accordance with the Statutory Auditors
Appointment Rules issued by ADAA to review and
audit the interim and annual financial statements
of ADAA.
The external auditor was also engaged for a fee of
AED 86,000 to examine and report on the
effectiveness of the internal control system in
accordance with the COSO framework, Grant
Thornton issued an unqualified audit opinion for
2017 and 2018.
External Reports
ADAA prepares an annual plan that comprises its
operational intentions, objectives and performance
targets for the coming year. The plan also includes
ADAA’s strategy, priorities, programs, outcomes
and performance measures.
In addition, ADAA prepares this annual report
“the Accountability Report” to provide information
regarding its achievements during a year along with
the plan for next year.
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Abu Dhabi Accountability Authority
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SUBJECT
ENTITIES

ADAA’s Subject Entities comprise local departments, councils, authorities and other similar entities, in
addition to institutions, companies and projects in which the Abu Dhabi Government’s interest is equal to
or greater than 50% inclusive of their subsidiaries, companies and projects. Other entities may be subject
to ADAA work based on other criteria as defined in Law No.14 of 2008.
Government Entities Classification by Type
ADAA classified Government Entities into groups based on their types as shown in the following figure:
SUBJECT
ENTITIES
4
COURTS (DIWANS)
STATE-OWNED ENTERPRISES (SOE)
SOEs SUBSIDIARIES
• ADNOC
• ADIA
• ADAC
• ADDHC
• ADFD
• ADIC
• ADMC
• ADNEC
• ADPC
• ADSSC
• ADX
• ENEC
• EPCO
• ETIHAD
Aviation
Group
• ETIHAD Rail
• Modon
Properties
• MUBADALA
• Musanada
Ruler Court Crown Prince Court
National Consultative Council Ruler Representatives Courts
Judicial Department
CENTRAL GOVERNMENT
OTHER GOVERNMENT ENTITIES / SUBSIDIARIES
Abu Dhabi Executive
Office
Executive Affairs
Authority
Department of Urban
Planning & Municipalities
Department of
Education & Knowledge
Department of Finance Department of
Culture & Tourism
Department of
Economic Development
Department of
Community Development
General Secretariat of
Executive Council
Department of Health
Department of
Transport
Department of Energy
• SEHA
• SENAAT
• TDIC
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ADAA has also classified Subject Entities according to the sector and field they operate in, as shown in the
list below (excluding subsidiaries of SOEs and Government Entities).
Sector Field Subject Entity
ECONOMIC
DEVELOPMENT
Economic
Planning &
Specialized Zones
1 Department of Economic Development
2 Abu Dhabi Council for Economic Development
3 Abu Dhabi Quality & Conformity Council
4 Khalifa Fund For Enterprise Development
5 Higher Corporation for Specialized Economic Zones
6 Media Zone Authority
7 Abu Dhabi Global Market
Energy 8 Department of Energy
9 General Secretariat of the Supreme Petroleum Council
Tourism &
Culture
10 Department of Culture and Tourism
11 Al Ain Zoo and Aquarium Public Institution
12 Zayed House For Islamic Culture
13 Emirates Heritage Club
SECURITY,
JUSTICE AND
SAFETY
Security & Safety
14 General Directorate of Abu Dhabi Police
15 Monitoring and Control Centre
16 Abu Dhabi Agriculture and Food Safety Authority
17 Abu Dhabi Occupational Safety & Health Center (OSHAD)
Justice 18 Judicial Department – Abu Dhabi
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Sector Field Subject Entity
SOCIAL DEVELOPMENT
Education
19 Department of Education and Knowledge
20 Sorbonne University – Abu Dhabi
21 Khalifa University for Science, Technology and Research
22 Mohammed V University – Abu Dhabi
23 Rabdan Academy
24 Abu Dhabi Centre for Technical and Vocational Education and
Training
25 Institute of Applied Technology
26 Emirates College for Advanced Education
Health 27 Department of Health
28 National Rehabilitation Centre
Community
Development &
Environment
29 Department of Community Development
30 Family Development Foundation
31 Social Care & Minors Affairs Foundation
32 Zayed Higher Organization for Humanitarian Care and Special Needs
33 Emirates Foundation
34 Khalifa Bin Zayed Al Nahyan Foundation
35 Dar Zayed for Family Care
36 Zayed bin Sultan Al Nahayan Charitable and Humanitarian
Foundation
37 Abu Dhabi Sports Council
38 Abu Dhabi Retirement Pensions and Benefits Fund
39 Abu Dhabi Housing Authority
40 Environment Agency – Abu Dhabi
41 International Fund for Houbara Conservation
42 The Mohamed bin Zayed Species Conservation Fund
INFRASTRUCTURE
Urban Planning
& Municipal
Affairs
43 Department of Urban Planning & Municipalities
44 Municipality of Abu Dhabi City
45 Municipality of Al Ain City
46 Municipality of Al Dhafrah Region
47 The Centre of Waste Management – Abu Dhabi
Transport
48 Department of Transport
49 Compensation Fund for Owners of Taxi Licenses
50 Integrated Transport Center
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Sector Field Subject Entity
GOVERNMENT ADMINISTRATION
51 Ruler Court
52 National Consultative Council
53 Crown Prince Court
54 Ruler Representative Court in the Dhafra Region
55 Ruler Representative Court in the Eastern Region
56 Presidential Flight Authority
57 Executive Affairs Authority
58 General Secretariat of the Executive Council
59 Department of Finance
60 Abu Dhabi Executive Office
61 Human Resources Authority – Abu Dhabi
62 Smart Solutions & Services Authority
63 Statistics Centre – Abu Dhabi
PUBLIC INVESTMENTS
64 Abu Dhabi National Oil Company - ADNOC
65 Abu Dhabi Fund for Development - ADFD
66 Abu Dhabi Investment Authority - ADIA
67 Abu Dhabi Securities Exchange - ADX
68 Mubadala Investment Company
69 Etihad Aviation Group
70 General Holding Corporation - SENAAT
71 Abu Dhabi Sewerage Services Company - ADSSC
72 Abu Dhabi National Exhibition Centre - ADNEC
73 Abu Dhabi Airports Company - ADAC
74 Abu Dhabi Ports Company - ADPC
75 Abu Dhabi Health Services Company - SEHA
76 Abu Dhabi Media Company - ADMC
77 Emirates Palace Company - EPCO
78 Emirates Nuclear Energy Corporation - ENEC
79 Etihad Rail Company
80 Modon Properties
81 Abu Dhabi Development Holding Company
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Abu Dhabi Accountability Authority
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AUDIT
METHODOLOGY

ADAA AUDIT
METHODOLOGY
5
ADAA performs its audit assignments in accordance with a standardized audit methodology to ensure
the quality of audit work performed which is then reflected in its reports and programs ADAA’s audit
methodology involves three main phases where each phase includes a number of steps as shown in the
following figure:
Abu Dhabi Accountability Authority audit methodology was developed in accordance with the standards and
guidelines issued by the International Federation of Accountants (IFAC), The International Organisation of
Supreme Audit Institutions (INTOSAI) and other internationally accepted standards.
Abu Dhabi Accountability Authority performs its audit assignments based on its methodologies prepared in
accordance with generally accepted standards and best practices applied on the subject of the audit.
Understand
the business
Define audit scope
criteria and prepare
audit program
Coordinate with the
Entity’s management
and set time
schedule
Prepare and send
engagement
letter
01 02 03 04
Collect and document
evidence and link them
with findings
Draft
findings
Present findings
to the Entity
Hold “closing“
meeting with
management
09 10 11 12
Prepare and issue
final report
Communicate with
those charged with
governance and
follow up
Present report to
ADAA Chairman
Review
report
Prepare draft
report
16 17 15 14 13
Identify findings Analyse data Collect Data Hold “opening
meeting” with
management
08 07 06 05
Planning Phase Execution Phase Reporting Phase
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Abu Dhabi Accountability Authority
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Abu Dhabi Accountability Authority
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SUMMARY OF
ACHIEVEMENTS
DURING 2018

In line with its Annual Plan for the year 2018, ADAA issued 72 reports (2017: 97 reports) covering all
governmental sectors, and State Owned Entities, companies and their subsidiaries.
SUMMARY OF
ACHIEVEMENTS DURING 2018
6
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12
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72 32Financial
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Assessment
2Financial
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7Performance
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9Financial
Audit and
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72
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ADAA successfully executed its plan for the year
2018 and achieved its objectives as follows:
• Completed 3 financial statements audits for
the year ended 31 December 2017 (2017: 1
financial statements audit) in accordance with
international standards and issued the relevant
reports, including 3 management letters
highlighting significant matters that arose
during the course of the financial audits.
• Performed financial assurance and advisory
services in conjunction with the financial
audits (such as mid-year reviews and COSO
gap analyses) and issued 3 reports.
• Completed the planning and interim visits
relating to the audit of the financial statements
for the year ended 31 December 2018 for a
number of subject entities.
• Performed 32 Financial Examinations (2017:
42) and ensured Subject Entities compliance
with their budgets and the requirements of
international standards regarding the issuance
of the financial statements, and continued
monitoring the compliance of Subject Entities
with Statutory Auditor Appointment Rules
(SAAR).
• Performed 2 Financial Management
Assessments (2017: 3) to ensure efficiency of
the preparation of its financial statements and
reports.
• Assessed the quality of the Internal Audit
function of 10 Subject Entities (2017: 30)
to ensure the efficiency and effectiveness of
Internal Audit activities.
• Reviewed Compliance with applicable Laws,
rules and regulations at 12 Subject Entities
(2017: 15).
• Completed 7 Performance Reviews (2017:
6) of several Abu Dhabi Plan programs
(tourism development, education) as well
as governmental services and outputs
(Investigations and Disciplinary Actions,
Special Olympics 2019, Government
Construction Services, Urban Planning, and
the management of conflict of interest in
government entities).
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INTEGRITY AND
ACCOUNTABILITY
• Continued to examine and investigate important issues and referred
violations and issue the relevant reports to the concerned authorities.
• Performed necessary reviews to ensure adequate and effective governance
systems and tools are in place.
• Promoted awareness of violations and non-compliance risks (fraud awareness
week, CFE training, ACFE conferences, and the e-maarifa related postings).
In addition, ADAA successfully achieved the following:
STRATEGIC
OBJECTIVES
SUBJECT
ENTITIES
• Performed full fledge review and update of ADAA’s strategic objectives.
• Assessed of ADAA activities according to the Performance Management
Framework issued by the International Organization of Supreme Audit
Institutions (INTOSAI).
• Reviewed of all ADAA’s internal policies and procedures to identify services
and programs improvement opportunities and implement plans and initiatives
to ensure progressive attainment of the desired strategic objectives.
• Ensured implementation of ADAA Chairman Resolution number (1) of 2017
that requires:
- Testing the effectiveness of internal control over financial reporting and
issuing a separate opinion about their effectiveness;
- Verifying compliance with applicable laws and regulations and issuing
an opinion in this respect as part of the statutory auditor’s report.
• Issuance of several accountability reports pertaining to a number of
important issues, in addition to examination of violations referred to or
discovered by ADAA during reviews and issuance of reports detailing our
findings and recommendations.
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ADAA
KNOWLEDGE
CENTRE
ADVISORY
RESEARCH AND
KNOWLEDGE
SHARING
NATIONAL AND
INTERNATIONAL
REPRESENTATION
• Activation of ADAA Knowledge Centre’s external role by providing
specialized professional training programs to 415 employees from 34
Subject Entities.
• Continued monitoring the “Auditors Development Program”. The program
offers specialized training programs with the objective of contributing to the
training and development of Emirati Auditors and assisting them to acquire
the necessary skills and knowledge in order to advance and excel in their
careers.
• ADAA Knowledge Center has achieved recognition as an approved training
provider by the Association of Certified Fraud Examiners (ACFE).
• Continued recognition of ADAA Knowledge Center as an approved training
provider by the UK Institute of Leadership and Management.
• Enhanced the value of the E-maarifa platform, which allows Abu Dhabi
Government employees to share their knowledge and best practices across
government entities and benefit from the rich repository of expert views,
insights and documents available elsewhere within the Government. The
Internal Audit Community on E-maarifa now connects more than 750
Internal Audit professionals across 104 Abu Dhabi Government entities.
• Participation in the membership of Audit Committees of several Government
Entities.
• Continued providing advisory and support to Subject Entities upon their
request and assisted Subject Entities to enhance the capabilities of their
Internal Audit function and support the users of the E-Governance Portal for
85 Government Entities.
• Issued technical papers that addressed complex accounting matters and
helped in unifying accounting interpretations.
• Completed research papers, several international benchmarking studies,
and surveys.
• Membership of the International Forum of Independent Audit Regulators
(IFIAR), its Board of Directors and Audit Committee; and participation in its
periodical meetings (Board of Directors, Audit Committee, Plenary meeting,
and Inspection Workshops).
• Collaborated with the Association of Certified Fraud Examiners (ACFE) to
host the third Middle East ACFE Conference that took place in Abu Dhabi,
an event that attracted more than 300 fraud examination and prevention
specialists.
• Sponsored the Annual International Conference of the Institute of Internal
Auditors (IIA) which was hosted in the UAE and for the first time in the
Middle East and the local events organized by the local chapter.
• Continued to chair the Abu Dhabi Technical Forum (ADTF) with the aim
of unifying accounting interpretations of International Financial Reporting
Standard (IFRS) and International Standards on Auditing (ISA) between
ADAA, audit firms and accounting and auditing professionals in the UAE.
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Abu Dhabi Accountability Authority
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Abu Dhabi Accountability Authority
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ADAA PROGRAMS
DURING 2018

Financial Examination
The financial examination includes ensuring that Subject Entities implement the Statutory Auditors
Appointment Rules (SAAR) issued by ADAA when appointing a Statutory Auditor, performing a review of the
Subject Entity’s financial statements and examining the work undertaken by the Statutory Auditor to provide
assurance on the accuracy of the financial statements of Subject Entities.
Entity
Acknowledgement Planning
Develop
Audit
Strategy
Execution
Completion
and
Reporting
Financial Audit and Examination
ADAA developed 3 programs under this group with the objective of enabling it to provide assurance on the
accuracy of the Government’s Consolidated Financial Statements and the Financial Statements issued by
Subject Entities:
Financial Audit
ADAA carries out the financial audit in accordance with International Standards on Auditing (ISA), the
purpose of which is to express an opinion on whether the financial statements present fairly, in all material
respects, the financial performance of the concerned entity, according to applicable financial reporting
framework (i.e. IPSAS or IFRS). Our audit report includes an opinion on Subject Entities’ compliance with
legal and regulatory requirements.
Our financial audit engagements also include issuing a separate report that includes our opinion on the
effectiveness of internal control systems through obtaining reasonable assurance (ICoFR).
ADAA PROGRAMS
DURING 2018
7
The following are key achievements of the financial audit carried out during 2018:
Completed 3 financial statements audits
(2017: 1 financial statements audit) for
the year ended 31 December 2017 for
the Government of Abu Dhabi, General
Directorate of the Abu Dhabi Police and
Department of Economic Development in
accordance with international standards
and issued the relevant reports thereon.
Performed financial
assurance and advisory
services (such as
mid-year reviews and
COSO gap analyses) in
conjunction with the
financial audit and issued
6 reports (2017: nil).
Completed the planning
and interim visit relating
to the audit of the
financial statements
for the year ended 31
December 2018 for a
number of government
entities.
Financial Management
Assessment Financial Examination Financial Audit
Abu Dhabi Accountability Authority
Accountability Report 2018
38

Audit criteria for Financial Examination were
developed based on the following:
• Statutory Auditors Appointment Rules issued
in accordance with Law Number 14 of 2008.
• Resolution No. 1 of 2017 issued in
accordance with Law Number 14 of 2008.
• International Standards on Auditing (ISA)
issued by the International Federation of
Accountants (IFAC).
• Accounting standards used for preparing the
financial statements: i.e. IPSAS or IFRS.
ADAA’s Financial Examination report findings are
classified as follows:
• Significant improvement required:
Significant finding that requires immediate
action.
• Needs improvement: Finding indicates
issues on audit quality that require action to
improve the audit.
• Needs improvement - specific exception
noted: Had this exception been noted during
the audit process, it might have resulted in an
adjustment.
Financial Statements’
Examination and its
supporting audit work
by Statutory Auditors
AUDIT ELEMENTS AND STANDARDS FOR FINANCIAL EXAMINATION
Auditor Appointment
1. Auditor Independence
2. Expertise in the business of
the entity
3. Technical resources and
quality
4. Technical and financial
proposals evaluation
Audit Planning
5. Audit planning memorandum
6. Understand the entity
business and environment
7. Assess risk of significant
misstatement due to fraud
or error
Audit Execution
8. Test of controls
9. Perform analytical
procedures
10. Significant balances and
transactions
11. Applied accounting
framework
12. Accounting estimates
13. Related parties transactions
14. Subsequent events
15. Going concern
16. Management representations
17. Use of expert work
18. Litigations and claims
Audit Conclusion
and Reporting
19. Conclude the assignment
and evaluate result
20. Form the opinion and prepare
the report
Legal, Regulatory and
Other Requirements
21. Compliance with relevant
laws and regulations
ADAA developed 390 audit criteria spread over 21 standards within 5 elements as illustrated in the
following figure:
During 2018, ADAA examined the financial statements and the related
Statutory Auditors’ working papers for 32 Subject Entities. These Subject
Entities were selected based on ADAA risk assessment exercise. During the
examination ADAA focused on statutory auditors’ assessment of internal
control over financial reporting at Subject Entities and their compliance
with relevant laws and regulations, in addition to complete and adequate
recording of assets and revenues to reflect actual performance.
32
Abu Dhabi Accountability Authority
Accountability Report 2018
39

21%
48%
31%
Significant
Improvement
Required
Significant finding that
requires immediate
action
Needs Improvement
Finding indicates issues on
audit quality that require
action to improve the audit
Needs Improvement -
Specific Exception Noted
Had this exception been noted
during the audit process, it might
have resulted in an adjustment
ADAA’s financial examination reports included 368 comments classified as follows:
• Financial Statements’ timeliness and language
in accordance with laws, regulations and best
practices.
• Debt and commitments and obtaining the
necessary approvals in accordance with laws
and regulations.
• Annual Budget execution, presentation of actual
versus budget in the financial statements in
accordance with relevant laws and regulations.
• Recognition of assets in the financial statements
and supporting documentation and approvals in
accordance with relevant decrees.
• Government Subsidy recognition in the financial
statements and utilization in accordance with
relevant decrees.
• Proper application of the Statutory Auditors
Appointment Rules issued by ADAA in
September 2014.
• UAE national audit team members’ active
participation in all the phases of the audit
process as required by ADAA.
ADAA issues its report upon completion of the Financial Examinations to those charged with governance at
Subject Entities to ensure future improvement implementation by the Statutory Auditor and follow up.
Key Improvement Opportunities relating to Subject Entities’ compliance with relevant
Rules and Regulations
Abu Dhabi Accountability Authority
Accountability Report 2018
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• Change accounting classification in accordance
with applicable financial reporting framework.
• Use of appropriate assumptions to evaluate and
record assets.
• Recognizing revenue in a manner that reflect
actual performance and operating cash flows.
• Impairment testing of goodwill and intangible
assets in accordance with applicable financial
reporting framework.
• Impairment testing of assets if external or internal
indications of impairment exist.
• Depreciating assets over the estimated useful lives
during which these assets are expected to provide
future economic benefits to the subject entity.
• Preparation of consolidated financial statements
in accordance with the requirements of
applicable financial reporting framework.
• Accounting treatment for finance and operating
lease arrangements.
• Recognition of all assets used by entities to
generate revenue in their financial statements.
• Recognition of all assets related to projects and
capital initiatives.
• Presentation of government contributions in the
financial statements in accordance with approved
operational budgets and received contributions.
• Estimation of the fair value of investment
properties in accordance with the requirements
of applicable financial reporting framework.
• Assessing the recoverability of financial facilities
and loans.
• Recognition of foreign investments’ results of
operations in accordance with the requirements
of applicable financial reporting framework.
• Validity of amounts recorded as due from the
Government of Abu Dhabi in the statement of
financial position.
• Communication by the statutory auditors with
those charged with governance throughout the
audit phases in accordance with the International
Standards on Auditing.
• Audit procedures performed by the statutory
auditor on the following matters:
- Assess the ability to continue as a going
concern for some entities.
- Ensure the validity of assumptions, including
the discount rate used in the preparation of the
estimated cash flows in investments valuation
and calculating the fair value of assets.
- Completeness of revenues.
- Presentation of Government grant income
and/or funding.
- Involvement of independent quality review
partner.
- Sufficiency of work performed by IT audit
specialists.
- Fraud risk assessment procedures.
- Test and rely on the internal controls and
understand the work of internal auditors.
- Compliance with relevant laws and regulations.
- Group Audits and related parties transactions.
Key Improvement Opportunities relating to compliance with Auditing and Financial
Reporting Standards
Abu Dhabi Accountability Authority
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41

The good practice statements developed by the
institute are structured around three progressive styles:
The CIPFA good practice statements are
structured around four management dimensions:
The financial management is assessed against 30 Good Practice Statements based on how far each Statement
is met. The financial management is rated, for each Statement, on a scale from 1-4 with 1 being “not-applied”
and 4 being “leading” based on 329 criteria distributed over the dimensions of the financial management.
Underdeveloped Emerging Maturing Leading
1.0
1.5
2.5
4.0
3.5
Delivering
accountability Leadership Supporting
performance People Enabling
transformation Processes Stakeholders
Good
Financial
Management
Enabling
transformation
Supporting
performance
Securing
stewardship
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Financial Management Assessment
Assess the financial management at a Subject
Entity and its conformity with best practices
to ensure efficiency of the preparation of
its financial statements and reports. Audit
criteria for Financial Management Assessment
were developed based on good practice
statements issued by the Chartered Institute
of Public Finance and Accountancy (CIPFA).
CIPFA is a member of the International
Federation of Accountants (IFAC).
Abu Dhabi Accountability Authority
Accountability Report 2018
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Underdeveloped
Emerging
Maturing
Leading
Assessment Results
by Management Style
Assessment Results
by Management Dimension
4.00
3.50
3.00
2.50
2.00
1.50
1.00
4.00
3.50
3.00
2.50
2.00
1.50
1.00
Enabling
Transformation Stakeholders Processes People Leadership Supporting
Performance Delivering
Accountability
Entity 1 Entity 2
ADAA has made recommendations to those in
charge of Governance to address the following
observations by taking the necessary corrective
actions and follow-up.
Key Improvement Opportunities
• Adopt a medium-term detailed financial plan
linked to the strategic plan of the entity that
documents the amount of funding required to
achieve the strategic objectives of the entity
and how it is provided. It also includes estimates
of the needs, resources and impact of external
cost drivers, as well as the assumptions used to
prepare these estimates.
• To expedite the completion of the study of the
calculation of the cost of government services
according to best practices and use them as a
basis for reviewing fees of services provided in
coordination with the Department of Finance in
order to enhance financial efficiency over the
long term and raise the efficiency of services.
• Enhance feasibility studies to become
comprehensive, including all proposed project
life cycle costs, risk and affordability, cost and
performance guidance, exit strategies and
value for money. This should also be assessed
in existing capital and operational projects to
determine whether to withdraw, reduce services
or increase related costs, and to develop
strategies to exit projects that are not useful for
their continuation.
• Ensure that the financial functions are filled
by qualified, experienced and financial and
accounting professionals, commensurate with
the scientific and professional capabilities and
skills that reflect the requirements of these
functions in the job description of each job.
• Expand the development and measurement of
key performance indicators that focus on value
for money and issue reports on whether the
entity has used public money economically,
effectively and efficiently in various fields.
• Improve the procedures of the control of the
budget and the implementation of formal
procedures to hold officials responsible for
budgets on the annual exchange plans to oblige
those responsible for the implementation of
budgets to clarify and follow the differences in
the actual disbursement of approved budgets
and documentation of explanations on them to
be done on a continuous basis to help improve
the control of the budget.
• Attach a plan to achieve value for money
with the budget so that the plan includes
information on possible areas of savings and a
comprehensive presentation of the nature and
timing of actions to be taken in order to achieve
value for money.
In 2018, ADAA conducted
“Financial Management Assessments (FMAs)” (2017: 3), the results of which
are as follows: 2
Abu Dhabi Accountability Authority
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Performance and Risk Assurance
ADAA developed 3 programs under this group with the objective of ensuring Subject Entities’ resources and
funds are managed, collected and expended efficiently, effectively and economically and in compliance with
the relevant laws and regulations and governance rules:
This group of programs provides assurance on the efficient, effective and economic utilization of resources
by Subject Entities and its compliance with the laws and regulations and governance guidelines.
ADAA has aimed through this group to enhance governance practices at Subject Entities since its
establishment; ADAA has thus urged and supported Subject Entities in establishing Audit Committees and
Internal Audit Functions.
Performance Reviews of Abu Dhabi Plans’ Programs
Review the performance of Abu Dhabi Plans’ programs to ensure that coordinating and contributing Subject
Entities are making tangible progress towards achieving the objectives set in the Government plans,
including but not limited to the Abu Dhabi Plan.
ADAA has developed a robust review methodology in line with international leading practices.
Goal Definition & Design
Performance Diagnostic Opinion
Assure that the Goal is converted
into well defined “success” factors
(goal/program(s) scope and
objective clearly defined, with a
clear purpose to address a specific
and existing problem, interest, or
need; Outcome measures identified;
Program(s) design(s) effectively
targeted so that resources address
the program(s) purpose directly and
reach intended beneficiaries).
Based on Outcomes, develop a
narrative of the Performance, based
on reviews of governmental activity
and boundary conditions.
Understand what the progress is to
achieving the goal
Based on the holistic evaluation
of the previous evaluation areas,
ADAA will develop an opinion
on whether the programs are on
track to achieve the Goal and/or
resilient enough to adjust
to changes in the boundary
conditions.
Results Evaluation against Goal
Compliance Reviews Performance Reviews
Abu Dhabi Plans Programs
Review
Abu Dhabi Accountability Authority
Accountability Report 2018
45

Performance Reviews
Review operations and processes used by Subject Entities to provide services or outputs for the purpose of
ensuring the effective, efficient and economic use of public funds. It also includes Capital Projects Review
addressing the review of infrastructure assets and critical projects under development by Subject Entities for
which these projects represent one of their outputs.
ADAA developed a set of criteria and standards within three main elements for each review as illustrated in
the following chart:
AUDIT ELEMENTS FOR PERFORMANCE REVIEW
Governance Framework
1. Regulatory Framework
2. Strategy
3. Service Operational Model
4. Annual Plan
5. Work Manuals
6. IT, Archival and Continuity
Management
7. Conflict of Interest
Management
Practices*
8. Issuance of licenses
9. Renewal of licenses
10. Revoking of licenses
11. Inspection and Quality
Control
12. Sanctioning of violators
Performance Metrics
and Reports
13. Performance Metrics
14. Data Integrity
15. Performance Reports
The Performance Review deliverables during 2018 were related to various sectors and covered
reviews of Abu Dhabi Plans’ programs as well as Subject Entities’ activities, operations, business
regulations, policies and procedures and best practices implemented upon the provision of their
services and outputs.
ADAA issued
Performance Review reports during 2018 (2017: 6) covering various
areas assessing the effectiveness of the governance framework and
the alignment of practices with leading international practices as well
as the effectiveness of the performance management systems.7 SECTORS
Human Capital
Development
Government
Administration
Social
Development
Economic
Development Infrastructure
REPORTS ISSUED DURING 2018
Investigation and
Disciplinary Actions Conflict of Interest
Management in
Governmental Entities
Special Olympics 2019 Abu Dhabi Emirate
Plan Tourism
Development Programs
Government Construction
Services
Abu Dhabi Emirate Plan
Education Programs Urban Planning
*Audit standards of applied practices differ from one audit to another based on the audit subject.
Abu Dhabi Accountability Authority
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AUDIT ELEMENTS AND STANDARDS FOR PROCUREMENT REVIEW
Governance and Regulatory Framework
1. Procurement Policy and Procedure Manual
2. Delegation of Authority
3. Conflict of Interest
4. Procurement Committee
5. Registration and Classification
6. Software and Reports
Procurement Practices
7. Planning and Budgeting
8. Tender and Contracting
Compliance Review
Review compliance with applicable laws, regulations and procedures at Subject Entities, including procurement,
to verify their efficiency, effectiveness and economy and ensure their compliance with applicable regulations
and procedures.
ADAA has developed 74 audit criteria to review the compliance with applicable Procurement regulations
and procedures spread over 13 standards within three main elements: Procurement Regulatory Framework,
Procurement Practices and Record Keeping and Reporting.
The following figure shows the elements and evaluation standards:
The Procurement Compliance Review Methodology was developed based on the pronouncements made by the
Chartered Institute of Purchasing and Supply (CIPS) and in line with the prevailing Laws and Regulation relating
to Procurement applied in the Emirate of Abu Dhabi.
During 2018, ADAA reviewed the compliance with applicable laws, regulations and
procedures at Subject Entities and issued
reports (2017: 15). ADAA has made recommendations to those in charge
of Governance to address the observations by taking the necessary
corrective actions and follow-up.
12
25%
75%
Procurement
Regulatory
Framework
Includes the review of
policies and procedures
governing the work
of the Procurement
Function
Procurement
Practices
Includes a review of how
purchases were made
NUMBER OF OBSERVATIONS BY PROCUREMENT REVIEW ELEMENT
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In addition to the above, ADAA issued 10 Internal Audit Quality Assessment reports with the purpose of
identifying gaps in performance, in addition to areas for improvement to bring the internal audit role at
Subject Entities to meet benchmark practices. Another key objective from these assessments is to obtain
assurance on the role of the Internal Audit Functions in highlighting areas of risk exposure at Subject
Entities.
Internal Audit Functions were assessed on a series of 4 elements: Independence and Objectivity,
Organization & Emiratization, Risk Assessment and Other Internal Audit Reports, and Technology.
Level of Compliance with Applicable International Standards
Non Conformant Partially Conformant Generally Conformant Conformant
3 5 2
10
0
Internal Audit Quality Reports
ADAA has made recommendations to those in charge of Governance to address the following observations
by taking the necessary corrective actions and follow-up.
Key Improvement Opportunities
• The independence and objectivity of the
Internal Audit functions have yet to be
completely activated. This heavily affects the
neutrality and objectivity of the assurance
given by Internal Audit functions.
• Low level of individual and collective expertise,
skills and competencies required to conduct
internal audit activities, which may result
in non-fulfillment of responsibilities and
achievement of strategic objectives and
strategic initiatives for Internal Audit.
• Audit plans are not consistent with the results
of the risk assessment process, and therefore
internal audit resources are not directed
towards high-risk activities that may hamper
the achievement of their objectives.
• Poor overall assertions on the effectiveness
and efficiency of governance processes,
risk management process and oversight
procedures, which affect the value added
and quality of assurance provided by
Internal Audit.
• No follow-up is undertaken to ensure that
recommendations and action plans contained
in Internal Audit reports are implemented
in accordance with the agreed timeframe,
which affects the level of improvement of
the efficiency and effectiveness of controls
to minimize the impact of risks highlighted in
Internal Audit reports.
• Inadequate development and qualification
of Internal Audit UAE nationals staff in an
effective manner in terms of encouragement,
resources, time and training required to
obtain a professional certificate specialized in
internal auditing.
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Supporting Accountability
ADAA developed 3 programs under this group to support holding Subject Entities accountable for their roles
and responsibilities, in addition to training and developing UAE Nationals and supporting sharing knowledge and
leading practices:
Financial Violation Investigation
ADAA investigates complaints forwarded to it from
His Highness the Crown Prince of Abu Dhabi and
the violations discovered in the course of its work
with the objective of identifying the nature of these
violations and the individuals responsible in order
to hold them accountable.
ADAA may investigate these violations directly or
assign the Subject Entity if it has not investigated
the same violation before.
Financial Violation Examination
ADAA’s Establishment Law requires Subject
Entities to immediately notify ADAA upon
discovering any violation or the occurrence of
any incident that resulted in a violation. It also
requires these Subject Entities to send a copy
of the investigation documents once completed
supported by the investigation records and actions
taken within a maximum period of ten days from
the date of its issuance.
ADAA examines the investigation documents sent
by the Subject Entity.
Advisory
ADAA provides advice to Subject Entities based on the Subject Entities request and upon approval of ADAA
Chairman. ADAA provides its advice in accordance with its “Advisory Provision Methodology” and in light of
the information provided by the Subject Entity.
In 2018, a number of reports were issued under this program on matters related to
ADAA’s work; among these important reports are the reports submitted to His Highness
the Crown Prince such as the Audit Report on the Consolidated Financial Statements of
the Government of Abu Dhabi and the Accountability Report.
1. Enhanced the value of the E-maarifa platform, which allows Abu Dhabi Government
employees to share their knowledge and best practices across government entities
and benefit from the rich repository of expert views, insights and documents available
elsewhere within the Government. The Internal Audit Community on E-maarifa
now connects more than 750 Internal Audit professionals across 104 Abu Dhabi
Government entities.
2. Participation in the membership of Audit Committees of several Government Entities.
3. Continued providing advisory and support to Subject Entities upon their request and
assisted Subject Entities to enhance the capabilities of their Internal Audit function
and support the users of the E-Governance Portal for 85 Government Entities.
Accountability Report
ADAA prepares and submits reports to His Highness the Crown Prince of Abu Dhabi about its work and carries
out other functions, duties and responsibilities requested by His Highness.
ADAA Knowledge Centre Advisory Accountability Report
Abu Dhabi Accountability Authority
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ADAA Knowledge Center
ADAA developed 4 secondary programs under this
group with the objective of training and developing
UAE Nationals and supporting sharing knowledge
and leading practices:
• Qualifying Emirati Auditors
• Research and Knowledge Sharing
• National and International Representation
• Seminars and Workshops
Qualifying Emirati Auditors
Develop specialized training programs with the
objective of contributing to the training and
development of Emirati Auditors and assisting
them to acquire the necessary skills and
knowledge to advance and excel in their careers.
ADAA developed the “Auditors Development
Program” which was designed as a fast track, all
encompassing opportunity that takes young Emirati
applicants from entry level Assistant Auditor to
a Chief Auditor. Professional training programs
were developed specifically for Emiratis in the
Accounting and Audit profession such as the
Certified Public Accountant (CPA) examination
preparation course and the Certified Internal
Auditor (CIA) examination preparation course.
ADAA also offers internships on an annual basis
to undergraduates studying to attain a Bachelor’s
Degree in Accountancy, Business Administration,
Economics, or Finance who may be seeking
employment experience and helping them gain a
thorough understanding of the audit profession and
what to expect as a Financial or Risk Auditor.
Research and Knowledge Sharing
ADAA set up this program with the objective of
creating awareness of best practices implemented
in the public sector and on an international level
as well as developing a local knowledge base and
resources hub that contributes to the development
of government performance.
ADAA launched many research and knowledge
sharing initiatives such as:
Research and Knowledge Management (RKM)
Function: ADAA established this function in
2009 with the objective of developing, codifying
and disseminating knowledge more effectively
across all areas of ADAA’s operations as well as
contributing towards supporting the research
and knowledge needs and capabilities of Subject
Entities.
Accounting and Auditing Standards Desk (AASD):
ADAA established the AASD to supervise issuing
technical papers in accounting and auditing
and issues a monthly e-newsletter about the
International Financial Reporting Standards
(IFRS) titled “ADAA IFRS Digest”, a quarterly
bulletin on the International Public Sector
Accounting Standards (IPSAS) and Illustrative
IFRS and IPSAS entity and consolidated and
whole of Government Financial Statements.
AASD publications focus primarily on accounting
matters related to preparation of Subject Entities’
financial statements, and assist in eliminating
inconsistencies in the interpretations of current
accounting standards.
E-maarifa: In 2010, the e-maarifa web portal
was launched with the objective of creating a
knowledge platform across the Government and
Subject Entities that enables participants to
share experience and transmit knowledge more
effectively across common operational functions.
Practice Guides: ADAA identifies best practices
that are internationally recognized and
implemented and issues practice guides for use
throughout the public sector.
1. Activation of ADAA Knowledge Centre’s external role by providing specialized
professional training programs to 415 employees from 34 Subject Entities.
2. Continued monitoring the “Auditors Development Program” offering specialized training
programs with the objective of contributing to the training and development of Emirati
Auditors and assisting them to acquire the necessary skills and knowledge in order to
advance and excel in their careers.
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National and International Representation
Participate actively in the regulation and
supervision of the accounting and audit profession
through acquiring memberships of various national
and international organizations that promote
and support accountability and transparency
and contribute to the enhancement of laws and
regulations in this area.
ADAA was the first organization in the Middle East
to become a member of the International Forum
of Independent Audit Regulators (IFIAR) and to be
elected to sit on its Board of Directors and Audit
and Finance Committee.
Forums, Seminars, and Workshops
Organize seminars and workshops for Subject
Entities on matters that complement ADAA’s
primary role and fall within its area of expertise
such as:
Abu Dhabi Technical Forum (ADTF): This Forum
brings together the UAE based accounting and
audit technical professionals of the international
audit firms. Discussions focus on current and
expected problematic accounting treatments.
The aim of the forum is to eliminate the local
inconsistency in application of accounting
standards by building consensus on the
interpretation of accounting standards and the
acceptability (or not) of accounting treatments,
thereby improving the comparability and quality of
financial reporting in Abu Dhabi.
1. Elected as Member of IFIAR’s Board of Directors.
2. Collaboration with the Association of Certified Fraud Examiners (ACFE) to host the
Middle East Fraud Conference and for the first time in Abu Dhabi in 2018, an event
that attracted more than 300 fraud examination and prevention specialists.
3. Sponsored the Annual International Conference of the Institute of Internal Auditors
(IIA) in Dubai which was hosted for the first time in the middle east, and participated
in the local events organized by the local chapter.Elected as Member of IFIAR’s
Board of Directors.
4. Organized a workshop for government entities titled “Building Effective Internal
Control Systems Over Financial Reporting”.
1. Issued technical papers that addressed complex accounting matters and helped in
unifying accounting interpretations.
2. Completed research papers, several international benchmarking studies, and surveys.
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2019
WORKPLAN

2019 WORKPLAN
8
1. Audit the consolidated financial statements of the Government of Abu Dhabi.
2. Perform the integrated audit of a number of departments and government entities.
3. Financial assurance and related services, examination of the financial statements of a group of subject
entities and their budgetary compliance as well as ensure the preparation of financial reports in
accordance with international standards.
4. Review the programs of the Emirate’s plans in some subject entities to ensure that they are achieving
tangible progress towards achieving the desired goals.
5. Review the performance of some programs and services delivered by subject entities.
6. Review the compliance with laws and regulations in a number of subject entities.
7. Examine referred violations and issue Special Examination reports.
8. Provide a number of training courses made available to subject entities.
9. Sponsor the ACFE Middle East Fraud Conference in Abu Dhabi.
Abu Dhabi Accountability Authority
Accountability Report 2018
54