National Audit Chamber

In1920, the Audit Department was established as an office of the Administrative Secretary of the General Governor’s Council during the colonial period of the Sudan following the First World War. The Sudan entered into several major economic projects that were almost a development boom in the African and Arab worlds As well as the Sudan Railways in addition to the issuance of the Companies Law of 1925, which necessitated an external audit to monitor the financial and accounting path of these major institutions and other units and centers and submit an annual report to the Governor General British. In 1933, the first audit law was issued, establishing an audit department headed by the Auditor-General. In 1970 the Law of the Office of the Auditor General was issued, including the repeal of the Audit Law issued in 1933. The new law defined the duties, powers and competences of the Office in terms of legal and professional developments in line with the administrative and economic development of the State. In 1986, a new law was issued by the Court abolishing the 1970 law. Security of the Constitution of the Transitional Republic of Sudan issued in 2005 Chapter VII of Article 205 on the independence and powers and duties of the Bureau paragraphs of the Constitution of the country for the year 2005, which outlines the duties of the Office Article 205 The following paragraphs stipulate the duties and duties of the Office as follows: The Audit Bureau is established at the national level and is independent. The National Audit Board has set standards for auditing in the whole of Sudan. It supervises the financial performance of the national government, including the collection of revenues and the disbursement of expenditures, in accordance with the budgets approved by the national legislature and state legislatures. The President of the Republic, with the approval of a two-thirds majority in the National Assembly, shall appoint the Auditor-General who is professionally qualified to head the National Audit Bureau. The Auditor-General shall be singled out for the same procedures. The National Audit Bureau shall review the accounts of the national executive bodies, the national legislature and the national judiciary, as well as the accounts of the northern states, institutions, bodies, public companies and any other institution determined by law. The Auditor-General shall submit an annual report to the President of the Republic and the National Assembly. The General Auditor shall be prohibited from practicing all prohibited acts on the occupants of constitutional posts under Article 75 of this Constitution.