Financial and Legal Oversight:

• To Audit the accounts and funds of the entities subject to supervision to ensure that there is no fraud or financial corruption.
• To verify that the revenue collection processes and expenditures disbursement operations, in all their stages, have been carried out in a regular and proper manner, and in accordance with the laws, decrees, regulations, statutes, and financial and accounting decisions applied in the audited entity.
• To verify that the financial systems and processes applied by the audited entities are based on a sound financial system.
• To examine and review personnel decisions, processes and procedures to verify their compliance with the human resources systems applied by the audited entity.
• To examine the contracts and agreements concluded by the audited entity.
• To monitor government investments, and the safety and feasibility of investment.
• To inspect the warehouses and stores of the entity subject to authority, and to monitor government property.
• To audit the government's general final account and the final financial accounts and statements of the entities subject to audit.
• To examine and study laws, decrees, regulations, and financial and accounting systems.

Performance Supervision:

The Authority is responsible for the tasks of supervising the performance of audited entities with the aim of verifying that those entities have used their financial resources in performing the functions and tasks entrusted to them with the highest level of efficiency and effectiveness at the lowest cost and the shortest time. In addition, to make sure of the extent to which the efficiency of the organization is achieved, the correct conduct of financial operations, and to verify the extent of achieving performance results for established goals.

Supervision over Electronic Programs and Systems:

• To check electronic systems, software and applications; to ensure the extent of its effectiveness in achieving the objectives pursued by the concerned body subject to the audit.
• To examine the database, means and electronic files; to ensure that the information contained in it is preserved in a correct, complete and usable manner.
• To examine the electronic structure of the audited entity; to ensure the availability of all information security means with a high degree of data protection and confidentiality.
• From time to time, to evaluate the emergency plan and suggest appropriate means to develop it.

Evaluating Internal Audit Units and Systems:

To examine the systems, works, and reports of the internal audit units in the entities subject to control. This is in the aim of reviewing their reports, and their working methods, and proposing appropriate means to develop them in terms of their technical capabilities, or suggesting the technical, professional and legal tools that organize their work in a manner that ensures the proper management and use of public funds.

Investigating Financial Irregularities:

The Authority investigates financial irregularities committed by employees of the audited bodies.