Procedures to Obtain Work Requirements of Oversight and Audit Sector from Subject Entities

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Procedures to Obtain Work Requirements of
Oversight and Audit Sector from Subject
Entities
September 2021

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Table of Contents
Article (1) Definitions 3
Article (2) Objectives 4
Article (3) Audit Specific Requirements 5
Article (4) Other Requirements For ADAA Activities 8
Article (5) General Provisions 11

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Article (1)
Definitions
For the purposes of implementing these regulations, the following phrases and terms shall bear the
meaning set forth below, unless the context dictates otherwise:
The Emirate : The Emirate of Abu Dhabi.
The Government: : The Government of Abu Dhabi.
The Authority’s
Law, or The Law
: Law No. (19) of 2020 pertaining the Reorganization of Abu Dhabi
Accountability Authority;
The Authority : Abu Dhabi Accountability Authority.
Chairman of The
Authority
: Chairman of Abu Dhabi Accountability Authority.
The Procedures : Procedures to obtain Oversight and Audit Sector’s work requirements,
which include the request and follow-up process to obtain the requirements
for audit or any other tasks from Subject Entities in accordance with the
powers established for The Authority under the Law.
Subject Entity; or
entity
: Entities subject to The Authority’s mandate in accordance with the
provisions of The Authority’s Law.
Point of Contact : The responsible person who is determined by the executive management
for the subject entity to coordinate and follow-up with the process of
providing the requirements for audit or other tasks as defined below in this
Article. These are requested by the ADAA’s auditor based on the authority
given to ADAA by law.
Oversight and Audit
Sector; or the Sector
: The Sector which carries out oversight activities, stipulated by law, over
subject entities, within ADAA’s jurisdictions and authority set forth by law.
Head of Oversight
and Audit Sector
: The director who holds the highest functional level in the Oversight and
Audit Sector within The Authority, and the one who has the responsibility
to oversee the Sector’s work.
ADAA Auditor : The auditor who is responsible of monitoring and audit activities,
requesting and updating the Subject Entity’s data as per the nature of its
activity or business, or any of the members of the Monitoring and Audit
Sector team assigned to request data from the Subject Entity, whatever its
purpose.
Requirements : Information, data, and documents, whether related to audit tasks or other,
that are requested from the subject entity in order to implement ADAA’s
related functions in accordance with law.
Responsible
Director
: Director of the concerned sector, assignee, or quality manager that the
activity of the Subject Entity falls within his/her jurisdiction.
Internal Auditor : The employee whom is appointed or assigned to manage the internal audit
unit in the subject entity, and his job title may vary from one entity to
another.

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Article (2)
Objectives
The aim of these procedures is to regulate the following:
1. Prepare, request and follow-up on the activities of obtaining requirements from Subject
Entities at the discretion of ADAA, taking into consideration the following aspects, but are
not limited to:
a) Full understanding of the Subject Entity’s operations in order to correctly request data
that achieve desired goals, whether the purpose of it is carrying out audit tasks or any
other within ADAA’s scope of work and outside the framework of implementing audit
tasks.
b) Accurately categorize the requirements received from the Subject Entity in order to
prevent the repetition of the same requirements in the future.
c) Explain the requirements for the specific Point of Contact at the Subject Entity and
answering any inquiries related to these requirements in a way that contributes to
raising the quality of the requirements obtained from the Subject Entity.
d) Document all correspondence related to the requirements at all stages and steps and
specifying the time frame for obtaining them.
2. Determine coordination and follow-up procedures regarding obtaining requirements,
whether they are for the implementation of audit tasks or for other purposes related to the
implementation of The Authority’s work under the Law.
3. Determine responsibilities, administrative levels, time frame, and communication channels
internally within The Authority and externally when it comes to addressing Subject Entities
in aato obtain the requirements of The Authority.
4. Graduality in following administrative procedures in cases where the requirements are not
met according to the timeframe specified for accountability purposes in the event of
delaying or obstructing The Authority’s work.

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Article (3)
Audit Specific Requirements
First: The requirements required for carrying out the audit tasks by The Authority’s staff. These
are classified into three categories based on professional judgment and their level of urgency as
per the work plan for the audit task, as follows:
1. Category (A) - Requirements that must be provided within 5 working days from the date
of the subject entity’s receipt of the request.
2. Category (B) - Requirements that must be provided within 10 working days from the date
of the subject entity’s receipt of the request.
3. Category (C) - Requirements that must be provided within 15 working days from the date
of the subject entity’s receipt of the request.
Second: The procedures for coordination and follow-up regarding sending and receiving
requirements shall be as follows:
1. Coordination is made with the Entity’s officials to determine the its Point of Contact in
order to provide The Authority’s Auditor with the requirements needed for audit tasks.
2. Prior to starting the audit task, The Authority’s Auditor shall prepare and send the
requirements for audit tasks to the designated Point of Contact in the Entity.
3. The Authority’s Auditor shall coordinate with the specified Point of Contact in the Subject
Entity to hold a meeting with the agent, general manager, CEO of the Entity, his/her
representative, or the concerned official, if required, before starting the audit task, provided
that the meeting is attended by the Head of Audit Sector.
4. The Authority’s Auditor shall discuss the requirements for audit tasks as per their
categories that are specified in paragraph (First) above, with the specified Point of Contact
in the Subject Entity, and explains the procedures for providing these requirements, in
addition to answering any inquiries related to these requirements.
5. The Authority’s Auditor prepares a list of requirements for the audit tasks, including data
on the date of first request, date of receipt specified as per category, date of re-order, and
related notes. This shall be used as a reference copy that is periodically updated with the
status of requirements for the initial audit tasks and any additional requirements.
6. A document shall be prepared to include the status of requirements for audit tasks, as
follows:

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a) A document that includes the status of audit tasks’ requirements - Category (A) at the
end of the fifth working day from the date specified for the submission of the list of
requirements under this category.
b) A document that includes the status of audit tasks’ requirements - Category (B) at the
end of the tenth working day from the date specified for the submission of the list of
requirements under this category.
c) A document that includes the status of audit tasks’ requirements - Category (C) at the
end of the fifteenth working day from the date specified for the submission of the list
of requirements under this category.
7. The submission of the requirements list for audit tasks is not a full procedure and must be
followed up during the period of time that falls within the scope of the category schedule
until receipt of these requirements in a way that enables The Authority’s staff to carry out
audit tasks.
8. The Authority’s Auditor, based on the requirements status document for audit tasks, shall
list the requirements that have not been provided according to the specified time periods
for the above-mentioned categories and send them to the Point of Contact in the Subject
Entity. The Subject Entity may be granted an additional period not exceeding half of the
previously specified period for each category to provide these requirements. The
Authority’s Auditor shall notify the executive management of the requirements that were
not provided and the time period that was specified for delivery, provided that this shall be
done after consulting with the responsible director.
9. After the specified period expires and in case there are requirements that have not been
received, The Authority’s Auditor shall coordinate to hold a meeting with the Entity’s
agent, general manager, CEO, or representative in the presence of the responsible director
and the Head of Audit Sector, this is to follow up and find out the reasons for not providing
these requirements, as well as setting a deadline for their provision, provided that the time
period shall be estimated in accordance with the Entity’s officials according to the official
minutes of meeting, and this meeting shall be considered the final notification.
Chairman of The Authority shall be notified of any delay in providing the requirements
for the audit tasks and any procedure that will be taken in this regard, before the meeting
with the executive management of the Entity is held.
10. The Authority’s Auditor shall prepare an internal memorandum after two working days
from the period specified in the final notification of any of the aforementioned categories
(A), (B), and (C). The memorandum includes a list of audit tasks requirements that were
not provided and supporting documents. These shall be reviewed by the responsible
director and Head of Audit Sector then submitted to the Chairman of The Authority for
guidance as he deems appropriate, provided that coordination with the Legal Affairs

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Department takes place prior to that regarding the legal consequences that may result from
delaying or obstructing The Authority’s work in accordance with the provisions of the Law.
11. An e-copy of all correspondence and reports shall be saved within the audit management
system.
12. The Authority’s Auditor is primarily responsible for implementing the procedures
described in the previous paragraphs (1) to (11).
13. All previous procedures are subject to the quality control procedures in force in the Audit
Sector.
Third: The illustration below shows the procedures to be followed in relation to the requirements
for audit tasks:
Procedures for requesting information,
data, and documents for audit tasks
إ ﺟ ﺮ ا ء ا ت ط ﻠ ﺐ اﻟ ﻤ ﻌ ﻠ ﻮ ﻣ ﺎ ت و اﻟﺒﯿﺎﻧﺎ ت و اﻟ ﻤ ﺴ ﺘﻨ ﺪا ت اﻟ ﺨ ﺎ ﺻ ﺔ
ﺑ ﻤ ﮭ ﺎ م اﻟﺘ ﺪ ﻗﯿ ﻖ
The Authority’s Auditor shall prepare a list of
requirements for audit tasks and shall sort them
according to the specified categories.
ﯾﻘ ﻮ م ﻣ ﺪ ﻗ ﻖ اﻟ ﺠ ﮭ ﺎ ز ﺑﺈ ﻋ ﺪاد ﻗﺎﺋ ﻤ ﺔ اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت اﻟ ﺨ ﺎ ﺻ ﺔ ﺑ ﻤ ﮭ ﺎم
اﻟﺘﺪ ﻗﯿ ﻖ و ﺗ ﺼ ﻨﯿﻔ ﮭ ﺎ و ﻓﻘًﺎ ﻟﻠﻔﺌﺎ ت اﻟ ﻤ ﺤ ﺪ د ة
Before commencing the task, the requirements
list shall be sent from The Authority’s Auditor
to the internal Point of Contact in Subject
Entity after completing the quality review
process in force in the Oversight and Audit
Sector.
ﻗﺒ ﻞ ﺑﺪ ء اﻟ ﻤ ﮭ ﻤ ﺔ ﯾﺘﻢ إ ر ﺳ ﺎ ل ﻗﺎﺋ ﻤ ﺔ ﻣ ﺘ ﻄ ﻠﺒﺎ ت اﻟﺘﺪ ﻗﯿ ﻖ ﻣ ﻦ ﻣ ﺪ ﻗ ﻖ
اﻟ ﺠ ﮭ ﺎ ز إﻟ ﻰ ﻧﻘ ﻄ ﺔ اﻟﺘ ﻮ ا ﺻ ﻞ اﻟ ﻤ ﺤ ﺪ د ة ﻓ ﻲ اﻟ ﺠ ﮭ ﺎ ت اﻟ ﺨ ﺎ ﺿ ﻌ ﺔ ﺑ ﻌ ﺪ
ا ﻻ ﻧﺘ ﮭ ﺎ ء ﻣ ﻦ إ ﺟ ﺮ ا ء ا ت ﻣ ﺮ ا ﺟ ﻌ ﺔ اﻟ ﺠ ﻮ د ة اﻟ ﻤ ﻌ ﻤ ﻮ ل ﺑ ﮭ ﺎ ﻓ ﻲ ﻗ ﻄ ﺎ ع
اﻟ ﺮ ﻗﺎﺑ ﺔ و اﻟﺘﺪ ﻗﯿ ﻖ
The Authority’s Auditor shall coordinate with
the specified Point of Contact in the Subject
Entity to hold a meeting with the Entity’s
agent, general manager, CEO, or
representative, or the like before starting the
audit task.
ﯾﻘ ﻮ م ﻣ ﺪ ﻗ ﻖ اﻟ ﺠ ﮭ ﺎ ز ﺑﺎﻟﺘﻨ ﺴ ﯿ ﻖ ﻣ ﻊ ﻧﻘ ﻄ ﺔ اﻟﺘ ﻮ ا ﺻ ﻞ اﻟ ﻤ ﺤ ﺪ د ة ﻓ ﻲ
اﻟ ﺠ ﮭ ﺔ اﻟ ﺨ ﺎ ﺿ ﻌ ﺔ ﻟ ﻌ ﻘ ﺪ ا ﺟ ﺘ ﻤ ﺎ ع ﻣ ﻊ اﻟ ﻮ ﻛ ﯿ ﻞ / اﻟ ﻤ ﺪﯾ ﺮ اﻟ ﻌ ﺎم /
اﻟ ﺮ ﺋﯿ ﺲ اﻟﺘﻨﻔﯿﺬ ي أ و ﻣ ﻦ ﻓ ﻲ ﺣ ﻜ ﻤ ﮭ ﻢ و ذﻟ ﻚ ﻗﺒ ﻞ اﻟﺒﺪ ء ﺑ ﻤ ﮭ ﻤ ﺔ
اﻟﺘﺪ ﻗﯿ ﻖ
The Authority’s Auditor shall explain the list
of audit requirements to the specific Point of
Contact in the Entity, follow-up, and answer
related inquiries.
ﯾﻘ ﻮ م ﻣ ﺪ ﻗ ﻖ اﻟ ﺠ ﮭ ﺎ ز ﺑ ﺸ ﺮ ح ﻗﺎﺋ ﻤ ﺔ ﻣ ﺘ ﻄ ﻠﺒﺎ ت اﻟﺘﺪ ﻗﯿ ﻖ ﻟﻨﻘ ﻄ ﺔ
اﻟﺘ ﻮ ا ﺻ ﻞ اﻟ ﻤ ﺤ ﺪ د ة ﺑﺎﻟ ﺠ ﮭ ﺔ و اﻟ ﻤ ﺘﺎﺑ ﻌ ﺔ و ا ﻹ ﺟ ﺎﺑ ﺔ ﻋ ﻠ ﻰ
ا ﻻ ﺳ ﺘﻔ ﺴ ﺎ ر ا ت ذا ت اﻟ ﺼ ﻠﺔ
The Authority’s Auditor shall follow up on the
list of requirements and determine the
necessity of initiating the procedures that are
taken against delaying or obstructing The
Authority’s work, based on professional
judgment.
ﯾﻘ ﻮ م ﻣ ﺪ ﻗ ﻖ اﻟ ﺠ ﮭ ﺎ ز ﺑ ﻤ ﺘﺎﺑ ﻌ ﺔ ﻗﺎﺋ ﻤ ﺔ اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت اﻟ ﺨ ﺎ ﺻ ﺔ ﺑ ﻤ ﮭ ﺎم
اﻟﺘﺪ ﻗﯿ ﻖ و ﺗ ﺤ ﺪﯾﺪ ﻓﯿ ﻤ ﺎ إذا د ﻋ ﺖ اﻟ ﺤ ﺎ ﺟ ﺔ ﻟﺘﻔ ﻌ ﯿ ﻞ اﻟ ﻌ ﻤ ﻞ ﺑﺈ ﺟ ﺮ ا ء ا ت
ﺗﺄ ﺧ ﯿ ﺮ أ و إ ﻋ ﺎﻗ ﺔ أ ﻋ ﻤ ﺎ ل اﻟ ﺠ ﮭ ﺎ ز و ذﻟ ﻚ ا ﺳ ﺘﻨﺎدًا إﻟ ﻰ اﻟ ﺤ ﻜ ﻢ اﻟ ﻤ ﮭ ﻨ ﻲ

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Procedures for dealing with delays or
obstructions of The Authority’s work
regarding the requirements of audit tasks
إ ﺟ ﺮ ا ء ا ت اﻟﺘ ﻌ ﺎ ﻣ ﻞ ﻣ ﻊ اﻟﺘﺄ ﺧ ﯿ ﺮ أ و إ ﻋ ﺎﻗ ﺔ أ ﻋ ﻤ ﺎ ل اﻟ ﺠ ﮭ ﺎ ز ﺑ ﺸ ﺄ ن
ﻣ ﺘ ﻄ ﻠﺒﺎ ت ﻣ ﮭ ﺎ م اﻟﺘ ﺪ ﻗﯿ ﻖ
The procedures taken against delaying or
obstructing The Authority’s work shall be
initiated based on the professional judgment of
the head of the concerned department and after
discussion with the responsible director.
ﺑﻨﺎ ء ﻋ ﻠ ﻰ اﻟ ﺤ ﻜ ﻢ اﻟ ﻤ ﮭ ﻨ ﻲ ﻟ ﺮ ﺋﯿ ﺲ اﻟﻘ ﺴ ﻢ اﻟ ﻤ ﻌ ﻨ ﻲ ﯾﺘﻢ ﺗﻔ ﻌ ﯿ ﻞ اﻟ ﻌ ﻤ ﻞ
ﺑﺈ ﺟ ﺮ ا ء ا ت ﺗﺄ ﺧ ﯿ ﺮ أ و إ ﻋ ﺎﻗ ﺔ أ ﻋ ﻤ ﺎ ل اﻟ ﺠ ﮭ ﺎ ز و ﺑ ﻌ ﺪ اﻟ ﻤ ﻨﺎﻗ ﺸ ﺔ ﻣ ﻊ
اﻟ ﻤ ﺪﯾ ﺮ اﻟ ﻤ ﺴ ﺆ و ل
The Authority’s Auditor shall follow up on the
requirements for audit tasks that were not
provided according to the specified time
period, provided that there shall be an
extension equal to half of the predetermined
period according to the requirements
classification manager and based on
professional judgment.
ﯾﻘ ﻮ م ﻣ ﺪ ﻗ ﻖ اﻟ ﺠ ﮭ ﺎ ز ﺑ ﻤ ﺘﺎﺑ ﻌ ﺔ اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت اﻟ ﺨ ﺎ ﺻ ﺔ ﺑ ﻤ ﮭ ﺎم اﻟﺘﺪ ﻗﯿ ﻖ
اﻟﺘ ﻲ ﻟﻢ ﯾﺘﻢ ﺗ ﻮ ﻓﯿ ﺮ ھ ﺎ و ﻓﻘًﺎ ﻟﻠ ﻤ ﺪ ة اﻟ ﺰ ﻣ ﻨﯿ ﺔ اﻟ ﻤ ﺤ ﺪ د ة ﻋ ﻠ ﻰ أ ن ﯾﺘﻢ ﺗﺪﯾﺪ
ﻣ ﻮ ﻋ ﺪ آ ﺧ ﺮ ﻻ ﯾﺘ ﺠ ﺎ و ز ﻧ ﺼ ﻒ اﻟﻔﺘ ﺮ ة اﻟ ﻤ ﺤ ﺪ د ة ﻣ ﺴ ﺒﻘًﺎ و ﻓﻘًﺎ ﻟ ﻤ ﺪﯾ ﺮ
ﺗ ﺼ ﻨﯿ ﻒ اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت و ا ﺳ ﺘﻨﺎدًا إﻟ ﻰ اﻟ ﺤ ﻜ ﻢ اﻟ ﻤ ﮭ ﻨ ﻲ
After the expiry of the specified period and in
the event that there are requirements that have
not been received, a meeting will be held with
the Subject Entity’s agent, general manager,
CEO, or his/her representative, to determine
the reasons for the delay, follow-up, and set a
deadline for the requirements. This meeting is
considered the final notification.
ﺑ ﻌ ﺪ اﻧﻘ ﻀ ﺎ ء اﻟ ﻤ ﺪ ة اﻟ ﻤ ﺤ ﺪ د ة و ﻓ ﻲ ﺣ ﺎ ل و ﺟ ﻮ د ﻣ ﺘ ﻄ ﻠﺒﺎ ت ﻟﻢ ﯾﺘﻢ
ا ﺳ ﺘ ﻼ ﻣ ﮭ ﺎ ﯾﺘﻢ ﻋ ﻘ ﺪ ا ﺟ ﺘ ﻤ ﺎ ع ﻣ ﻊ اﻟ ﻮ ﻛ ﯿ ﻞ / اﻟ ﻤ ﺪﯾ ﺮ اﻟ ﻌ ﺎم / اﻟ ﺮ ﺋﯿ ﺲ
اﻟﺘﻨﻔﯿﺬ ي ﻟﻠ ﺠ ﮭ ﺔ أ و ﻣ ﻦ ﯾﻨ ﻮ ب ﻋ ﻨ ﮫ ﻟﻠ ﻮ ﻗ ﻮ ف ﻋ ﻠ ﻰ أ ﺳ ﺒﺎ ب اﻟﺘﺄ ﺧ ﯿ ﺮ
و ﺗ ﺤ ﺪﯾﺪ ﻣ ﻮ ﻋ ﺪ ﻧ ﮭ ﺎﺋ ﻲ ﻟﻠ ﻤ ﺘ ﻄ ﻠﺒﺎ ت و ﯾ ﻌ ﺪ ھ ﺬا ا ﻻ ﺟ ﺘ ﻤ ﺎ ع ﺑ ﻤ ﺜﺎﺑ ﺔ
ا ﻹ ﺧ ﻄ ﺎ ر اﻟﻨ ﮭ ﺎﺋ ﻲ
Starting point of notifying The Chairman of
The Authority of the delay and the
measures that will be taken in this regard.
ﻧ ﻘ ﻄ ﺔ ﺑ ﺪاﯾ ﺔ إ ﺧ ﻄ ﺎ ر ﻣ ﻌ ﺎﻟ ﻲ اﻟ ﺮ ﺋﯿ ﺲ ﺑﺎﻟﺘﺄ ﺧ ﯿ ﺮ و ا ﻹ ﺟ ﺮ ا ء ا ت اﻟﺘ ﻲ
ﺳ ﯿﺘ ﻢ اﺗ ﺨ ﺎذ ھ ﺎ ﻓ ﻲ ھ ﺬا اﻟ ﺸ ﺄ ن .
Article (4)
Other Requirements For ADAA Activities
First: Requirements necessary for the purposes of implementing The Authority’s works, as
specified by the Law, that are not related to audit tasks and carried out by The Authority’s staff.
The procedures for coordination and follow-up regarding sending and receiving requirements shall
be as follows:
1. The Authority’s Auditor shall prepare a list of requirements and determine the time
required to provide them based on how quickly they are needed in accordance with the
instructions issued in this regard.

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2. The list of requirements prepared by The Authority’s Auditor shall be sent to the internal
auditor of the Subject Entity to coordinate with the concerned persons at the Subject Entity
to provide these requirements.
3. The Authority’s Auditor then shall explain the list of requirements to the internal auditor
at the Subject Entity, follow-up and answer related inquiries..
4. The Authority’s Auditor shall follow-up on the list of requirements and initiate the
procedures taken to address delay and obstruction of The Authority’s work after the expiry
of the additional period that is granted after the end of the original period specified for
providing these requirements. This shall be based on professional judgment and after
discussion and review by the responsible director and Head of Oversight and Audit Sector,
provided that the additional period does not exceed three working days.
5. After the specified period expires and in case there are requirements that have not been
received, a meeting shall be coordinated with the Entity’s agent, general manager, CEO,
or representative in the presence of the responsible director and the Head of Oversight ?and
Audit Sector, this is to follow up and find out the reasons for not providing these
requirements, as well as setting a deadline for their provision, provided that the time period
shall be estimated in accordance with the Entity’s officials according to the official minutes
of meeting, and this meeting shall be considered the final notification.
Chairman of The Authority shall be notified of any delay in providing these requirements
and any procedure that will be taken in this regard, before the meeting with the executive
management of the Entity is held.
6. The Authority’s Auditor shall prepare an internal memorandum after two working days
from the period specified in the final notification. The memorandum includes requirements
that were not provided and supporting documents. These shall be reviewed by the
responsible director and Head of Oversight and Audit Sector then submitted to the
Chairman of The Authority for guidance as he deems appropriate, provided that
coordination with the Legal Affairs Department takes place prior to that regarding the legal
consequences that may result from delaying or obstructing The Authority’s work in
accordance with the provisions of the Law.
7. An e-copy of all correspondence shall be preserved.
8. The Authority’s Auditor is primarily responsible for implementing the procedures
described in the previous paragraphs (1) to (7).
9. All previous procedures are subject to the quality control procedures in force in the Audit
Sector.

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Second: The following illustration shows the procedures to be followed regarding other
requirements for the purposes of ADAA’s work:
Procedures of Other Requirements For
ADAA Activities
إ ﺟ ﺮ ا ء ا ت اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت ا ﻷ ﺧ ﺮ ى ﻷ ﻏ ﺮ ا ض أ ﻋ ﻤ ﺎ ل اﻟ ﺠ ﮭ ﺎ ز
ADAA’s auditor prepares a list of
requirements and the time required to provide
them based on how quickly they are needed in
accordance with the instructions contained in
this regard.
ﯾﻘ ﻮ م ﻣ ﺪ ﻗ ﻖ اﻟ ﺠ ﮭ ﺎ ز ﺑﺈ ﻋ ﺪاد ﻗﺎﺋ ﻤ ﺔ اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت و اﻟ ﻮ ﻗ ﺖ اﻟ ﻼ ز م
ﻟﺘ ﻮ ﻓﯿ ﺮ ھ ﺎ ا ﺳ ﺘﻨﺎدًا إﻟ ﻰ ﻣ ﺪ ى ﺳ ﺮ ﻋ ﺔ اﻟ ﺤ ﺎ ﺟ ﺔ إﻟﯿ ﮭ ﺎ و ﻓﻘًﺎ ﻟﻠﺘ ﻌ ﻠﯿ ﻤ ﺎ ت
اﻟ ﻮ ا ر د ة ﻓ ﻲ ھ ﺬا اﻟ ﺸ ﺄ ن .
The list of requirements prepared by ADAA’s
auditor shall be sent to the internal auditor of
the Subject Entity after completing the quality
review procedures in force in the Oversight
and Audit Sector.
ﯾﺘﻢ إ ر ﺳ ﺎ ل ﻗﺎﺋ ﻤ ﺔ اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت اﻟﺘ ﻲ ﺗﻢ إ ﻋ ﺪاد ھ ﺎ ﻣ ﻦ ﻗﺒ ﻞ ﻣ ﺪ ﻗ ﻖ
اﻟ ﺠ ﮭ ﺎ ز إﻟ ﻰ اﻟ ﻤ ﺪ ﻗ ﻖ اﻟﺪا ﺧ ﻠ ﻲ ﻓ ﻲ اﻟ ﺠ ﮭ ﺔ اﻟ ﺨ ﺎ ﺿ ﻌ ﺔ ﺑ ﻌ ﺪ ا ﻻ ﻧﺘ ﮭ ﺎ ء
ﻣ ﻦ إ ﺟ ﺮ ا ء ا ت ﻣ ﺮ ا ﺟ ﻌ ﺔ اﻟ ﺠ ﻮ د ة اﻟ ﻤ ﻌ ﻤ ﻮ ل ﺑ ﮭ ﺎ ﻓ ﻲ ﻗ ﻄ ﺎ ع اﻟ ﺮ ﻗﺎﺑ ﺔ
و اﻟﺘﺪ ﻗﯿ ﻖ .
ADAA's auditor then shall explain the list of
requirements to the internal auditor in the
Subject Entity, follow-up and answer related
inquiries.
ﯾﻘ ﻮ م ﻣ ﺪ ﻗ ﻖ اﻟ ﺠ ﮭ ﺎ ز ﺑ ﺸ ﺮ ح ﻗﺎﺋ ﻤ ﺔ اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت ﻟﻠ ﻤ ﺪ ﻗ ﻖ اﻟﺪا ﺧ ﻠ ﻲ ﻓ ﻲ
اﻟ ﺠ ﮭ ﺔ و اﻟ ﻤ ﺘﺎﺑ ﻌ ﺔ و ا ﻹ ﺟ ﺎﺑ ﺔ ﻋ ﻠ ﻰ ا ﻻ ﺳ ﺘﻔ ﺴ ﺎ ر ا ت ذا ت اﻟ ﺼ ﻠﺔ
ADAA’s auditor shall follow up on the list of
requirements and determine if there is a need
to initiate the process against delaying or
obstructing ADAA's work, based on
professional judgment.
ﯾﻘ ﻮ م ﻣ ﺪ ﻗ ﻖ اﻟ ﺠ ﮭ ﺎ ز ﺑ ﻤ ﺘﺎﺑ ﻌ ﺔ ﻗﺎﺋ ﻤ ﺔ اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت و ﺗ ﺤ ﺪﯾﺪ ﻓﯿ ﻤ ﺎ إذا
د ﻋ ﺖ اﻟ ﺤ ﺎ ﺟ ﺔ ﻟﺘﻔ ﻌ ﯿ ﻞ اﻟ ﻌ ﻤ ﻞ ﺑﺈ ﺟ ﺮ ا ء ا ت ﺗﺄ ﺧ ﯿ ﺮ أ و إ ﻋ ﺎﻗ ﺔ أ ﻋ ﻤ ﺎ ل
اﻟ ﺠ ﮭ ﺎ ز و ذﻟ ﻚ ا ﺳ ﺘﻨﺎدا إﻟ ﻰ اﻟ ﺤ ﻜ ﻢ اﻟ ﻤ ﮭ ﻨ ﻲ
Process for dealing with delays and
obstruction of ADAA’s work regarding
other requirements for the purposes
ADAA’s work
إ ﺟ ﺮ ا ء ا ت اﻟﺘ ﻌ ﺎ ﻣ ﻞ ﻣ ﻊ اﻟﺘﺄ ﺧ ﯿ ﺮ و إ ﻋ ﺎﻗ ﺔ أ ﻋ ﻤ ﺎ ل اﻟ ﺠ ﮭ ﺎ ز ﺑ ﺸ ﺄ ن
اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت ا ﻷ ﺧ ﺮ ى ﻷ ﻏ ﺮ ا ض أ ﻋ ﻤ ﺎ ل اﻟ ﺠ ﮭ ﺎ ز
Based on the professional judgment of
ADAA’s auditor, the process against delaying
or obstructing ADAA's work is initiated after
giving an additional period not exceeding 3
days and after having discussed the matter with
the responsible manager and the Head of
Oversight and Audit Sector.
ﺑﻨﺎ ء ﻋ ﻠ ﻰ اﻟ ﺤ ﻜ ﻢ اﻟ ﻤ ﮭ ﻨ ﻲ ﻟ ﻤ ﺪ ﻗ ﻖ اﻟ ﺠ ﮭ ﺎ ز ﯾﺘﻢ ﺗﻔ ﻌ ﯿ ﻞ اﻟ ﻌ ﻤ ﻞ
ﺑﺈ ﺟ ﺮ ا ء ا ت ﺗﺄ ﺧ ﯿ ﺮ أ و إ ﻋ ﺎﻗ ﺔ أ ﻋ ﻤ ﺎ ل اﻟ ﺠ ﮭ ﺎ ز ﺑ ﻌ ﺪ إ ﻋ ﻄ ﺎ ء ﻣ ﺪ ة
إ ﺿ ﺎﻓﯿ ﺔ ﻻ ﺗﺘ ﺠ ﺎ و ز 3 أﯾﺎم و ﺑ ﻌ ﺪ اﻟ ﻤ ﻨﺎﻗ ﺸ ﺔ ﻣ ﻊ اﻟ ﻤ ﺪﯾ ﺮ اﻟ ﻤ ﺴ ﺆ و ل
و ﻣ ﺪﯾ ﺮ ﻗ ﻄ ﺎ ع اﻟ ﺮ ﻗﺎﺑ ﺔ و اﻟﺘﺪ ﻗﯿ ﻖ
After the expiry of the specified period and in
the event that there are requirements that have
not been received, a meeting will be held with
the Subject Entity’s head/CEO or his/her
representative to determine the reasons for the
delay, follow-up, and set a deadline for the
requirements. This meeting is considered the
final notification.
ﺑ ﻌ ﺪ اﻧﻘ ﻀ ﺎ ء اﻟ ﻤ ﺪ ة اﻟ ﻤ ﺤ ﺪ د ة و ﻓ ﻲ ﺣ ﺎ ل و ﺟ ﻮ د ﻣ ﺘ ﻄ ﻠﺒﺎ ت ﻟﻢ ﯾﺘﻢ
ا ﺳ ﺘ ﻼ ﻣ ﮭ ﺎ، ﯾﺘﻢ ﻋ ﻘ ﺪ ا ﺟ ﺘ ﻤ ﺎ ع ﻣ ﻊ اﻟ ﻮ ﻛ ﯿ ﻞ اﻟ ﻤ ﺪﯾ ﺮ / اﻟ ﻌ ﺎم أ و اﻟ ﺮ ﺋﯿ ﺲ
اﻟﺘﻨﻔﯿﺬ ي ﻟﻠ ﺠ ﮭ ﺔ أ و ﻣ ﻦ ﯾﻨ ﻮ ب ﻋ ﻨ ﮫ ﻟﻠ ﻮ ﻗ ﻮ ف ﻋ ﻠ ﻰ أ ﺳ ﺒﺎ ب اﻟﺘﺄ ﺧ ﯿ ﺮ
و اﻟ ﻤ ﺘﺎﺑ ﻌ ﺔ و ﺗ ﺤ ﺪﯾﺪ ﻣ ﻮ ﻋ ﺪ ﻧ ﮭ ﺎﺋ ﻲ ﻟﻠ ﻤ ﺘ ﻄ ﻠﺒﺎ ت و ﯾ ﻌ ﺪ ھ ﺬا ا ﻻ ﺟ ﺘ ﻤ ﺎ ع
ﺑ ﻤ ﺜﺎﺑ ﺔ ا ﻹ ﺧ ﻄ ﺎ ر اﻟﻨ ﮭ ﺎﺋ ﻲ
ADAA’s auditor shall prepare an internal
memorandum containing the requirements that
were not provided and supporting documents,
ﯾﻘ ﻮ م ﻣ ﺪ ﻗ ﻖ اﻟ ﺠ ﮭ ﺎ ز ﺑﺈ ﻋ ﺪاد ﻣ ﺬ ﻛ ﺮ ة دا ﺧ ﻠﯿ ﺔ ﺗﺘ ﻀ ﻤ ﻦ اﻟ ﻤ ﺘ ﻄ ﻠﺒﺎ ت
اﻟﺘ ﻲ ﻟﻢ ﯾﺘﻢ ﺗ ﻮ ﻓﯿ ﺮ ھ ﺎ و اﻟ ﻤ ﺴ ﺘﻨﺪا ت اﻟﺪا ﻋ ﻤ ﺔ و ﯾﺘﻢ ر ﻓ ﻌ ﮭ ﺎ ﺑ ﻌ ﺪ

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and it is submitted after discussion with the
responsible manager, Head of Oversight and
Audit Sector, and legal affairs department and
then communicated to head of ADAA for
guidance.
اﻟ ﻤ ﻨﺎﻗ ﺸ ﺔ ﻣ ﻊ اﻟ ﻤ ﺪﯾ ﺮ اﻟ ﻤ ﺴ ﺆ و ل و ﻣ ﺪﯾ ﺮ ﻗ ﻄ ﺎ ع اﻟ ﺮ ﻗﺎﺑ ﺔ و اﻟﺘﺪ ﻗﯿ ﻖ
و إدا ر ة اﻟ ﺸ ﺆ و ن اﻟﻘﺎﻧ ﻮ ﻧﯿ ﺔ ﻟ ﺮ ﺋﯿ ﺲ اﻟ ﺠ ﮭ ﺎ ز ﻟﻠﺘ ﻮ ﺟ ﯿ ﮫ ﺑ ﻤ ﺎ ﯾ ﺮ اه ﻣ ﻨﺎ ﺳ ﺒًﺎ
The starting point is to notify the Head of
ADAA of the delay and the measures that will
be taken in this regard
ﻧﻘ ﻄ ﺔ ﺑﺪاﯾ ﺔ إ ﺧ ﻄ ﺎ ر ﻣ ﻌ ﺎﻟ ﻲ اﻟ ﺮ ﺋﯿ ﺲ ﺑﺎﻟﺘﺄ ﺧ ﯿ ﺮ و ا ﻹ ﺟ ﺮ ا ء ا ت اﻟﺘ ﻲ
ﺳ ﯿﺘﻢ اﺗ ﺨ ﺎذ ھ ﺎ ﻓ ﻲ ھ ﺬا اﻟ ﺸ ﺄ ن
Article (5)
General Provisions
1. The Subject Entity, represented by the contact point specified therein, the Executive
Management and the Internal Auditor, shall be responsible for providing the requirements
that are requested by ADAA’s auditor, and any refusal or action that leads to delay or
affects the validity and accuracy of these requirements is considered an impediment to
ADAA’s work as specified in Article (38) of ADAA Law regarding the penalty for
obstructing the work of ADAA’s employees.
2. The final discretionary power to take administrative measures shall be given to the head of
ADAA as per the procedures in force.
3. All procedures are subject to professional evaluation and assessment to determine the
completeness, correctness, and speed of requirements provision.
4. The professional judgment and discretion power of the Subject Entity or any of its officials
shall not apply to prevent ADAA from exercising its powers and authorities stipulated in
ADAA’s Law.

Abu Dhabi Accountability Authority
TEL: +97126392200
PO Box 435, Abu Dhabi
United Arab Emirates
www.adaa.gov.ae
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