Oman’s Audit Authority has released its Annual Report detailing the scope of its audit activities and efforts to enhance integrity and combat corruption during the past year. The report covers a broad range of government units and highlights key initiatives and audit findings.
In 2025, the Authority conducted 194 audit engagements, each supported by materiality and risk analysis, employing a sampling approach to assess financial and administrative operations. These engagements resulted in 194 audit reports that were submitted to the relevant entities. According to the report, these entities exhibited cooperation and responsiveness by implementing corrective measures based on the audit findings and recommendations.
The Authority also identified cases involving suspected criminal offenses, which it referred to the Office of the Attorney General for legal action. This step underscores the Authority’s role not only in oversight but also in supporting law enforcement in cases of potential wrongdoing.
A significant portion of the report focuses on the Authority’s contributions toward promoting transparency and integrity. It outlines the measures taken to address various irregularities, as well as the follow-up on the implementation of the United Nations Convention against Corruption (UNCAC). The Authority has actively participated in meetings and conferences related to UNCAC and engaged in associated agreements and committee activities, reflecting its commitment to international standards in governance and anti-corruption efforts.
The Annual Report also details ongoing monitoring of the National Integrity Promotion Plan (2022-2030), an initiative aimed at strengthening ethical governance across the public sector. Alongside this, the Authority reviewed draft legislation, regulations, and systems submitted by audited entities, providing observations and comments to enhance these legal frameworks.
In addition to operational audits, the report highlights specific reviews such as the audit of the State’s Final Accounts for the 2025 fiscal year, an examination of selected activities connected to excise tax, and the evaluation of measures designed to combat tax evasion. These detailed assessments provide insight into the financial stewardship and regulatory compliance within government departments.
Overall, the Audit Authority’s Annual Report reflects a comprehensive approach to public sector auditing, emphasizing both accountability and proactive measures to uphold public trust and integrity in government operations.
