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Accountability and Audit in the Saudi Arabian Government Sector

Quota, B. M. N (1977) Accountability and Audit in the Saudi Arabian Government Sector. Doctor of Philosophy (PhD) thesis, University of Kent. (doi:10.22024/UniKent/01.02.86370) (KAR id:86370)


The Kingdom of Saudi Arabia was founded in 1932 by King Abdul Aziz who led the people of Arabia from a state of nomadism and tribal rivalry to a settled agricultural community, relatively poor but with a sense of citizenship. Less than fifty years later oil has made this nation one of the richest in the world, with a strong sense of urgency to use those riches wisely, but with a severe shortage of skilled manpower. This thesis is a study of the system of accountability and audit in the government sector of Saudi Arabia to-day. The analysis shows that the system is not able to meet the demands made upon it. A scheme for reform is suggested, drawing upon a comparative study of Anglo-American experience of control of "big government", but taking account also of the unique Saudi situation. In Chapter I, the system of government and administration in Saudi Arabia is outlined. In Chapter II, the regulations governing financial control and auditing in the Saudi government sector are studied in more detail. In Chapter III, evidence is reviewed relating to. how this financial control system works in practice; sources include the writer's own experience as an auditor and financial manager, the annual report of the General Auditing Bureau, some correspondence between the General Auditing Bureau and the writer, as a financial manager, and a questionnaire answered by 4+3 respondents, (auditors, financial comptrollers, financial managers, chief accountants) and interviewing © government officials. Chapter IV, is a comparative study, especially of Anglo American systems, and a consideration of their relevance to the Saudi, situation. Chapter V draws out the weaknesses of the present Saudi system and suggests a programme of improvement; the key factor in this is the breaking of. the "vicious circle" of lack of time and of skilled personnel to improve systems because they are overworked operating existing cumbersome and ineffective systems.

Item Type: Thesis (Doctor of Philosophy (PhD))
DOI/Identification number: 10.22024/UniKent/01.02.86370
Additional information: This thesis has been digitised by EThOS, the British Library digitisation service, for purposes of preservation and dissemination. It was uploaded to KAR on 09 February 2021 in order to hold its content and record within University of Kent systems. It is available Open Access using a Creative Commons Attribution, Non-commercial, No Derivatives ( licence so that the thesis and its author, can benefit from opportunities for increased readership and citation. This was done in line with University of Kent policies ( If you feel that your rights are compromised by open access to this thesis, or if you would like more information about its availability, please contact us at and we will seriously consider your claim under the terms of our Take-Down Policy (
Uncontrolled keywords: Finance; Saudi Arabia
Subjects: H Social Sciences > HG Finance
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
SWORD Depositor: SWORD Copy
Depositing User: SWORD Copy
Date Deposited: 29 Oct 2019 16:54 UTC
Last Modified: 22 Feb 2022 14:35 UTC
Resource URI: (The current URI for this page, for reference purposes)

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