General Court of Audit

The GCA is the supreme audit institution of the Kingdom of Saudi Arabia. It is an independent body that reports directly to the King.

The GCA performs the comprehensive post-audit of the state’s revenues, expenditures, and movable and fixed assets. It is also responsible for ensuring proper utilization of the resources and monitoring auditees’ compliance, with the relevant financial and administrative regulations. The GCA follows a methodical approach, which is implemented by highly experienced auditors in financial, compliance and performance audits.

The GCA’s auditees include the entire group of ministries, government entities, private enterprises and the public corporations or bodies to which the State contributes to the share capital or guarantees a minimum profit.

At the international level, the GCA is actively engaged in the public audit community. GCA holds the Second Vice-chair,s position of the Governing Board of INTOSAI, Chairs the Policy, Finance and Administration Committee (PFAC), and Co-Chairs the Steering Committee for Cooperation with Donors (IDSC). Also, the GCA is the representative of ARABOSAI in the INTOSAI Governing Board, the Second Vice-chair of the ARABOSAI Governing Board, and the Chair of ARABOSAI for a three-year term starting from 2022.

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