35
His
Hig
hn
ess
Shei
kh K
hal
ifa
bin
Zay
ed A
l Nah
yan
Pres
iden
t of
the
Uni
ted
Ara
b Em
irate
s an
d Ru
ler
of A
bu D
habi
His
Hig
hn
ess
Gen
eral
Sh
eikh
Mo
ham
ed b
in Z
ayed
Al N
ahya
nC
row
n Pr
ince
of
Abu
Dha
bi, D
eput
y Su
prem
e C
omm
ande
r of
the
UA
E A
rmed
Fo
rces
and
Cha
irman
of
the
Abu
Dha
bi E
xecu
tive
Cou
ncil
Tabl
e of
Con
tent
s
Fore
wor
d
02
Part
One
: Ove
rvie
w a
nd S
trat
egy
04
1.1
Role
and
Fun
ctio
ns o
f A
DA
A
04
1.2
Pr
iori
tizi
ng O
ur W
ork
07
1.3
A
DA
A S
trat
egic
Pla
nnin
g Fr
amew
ork
08
1.4
A
DA
A S
trat
egic
Pill
ars
09
St
rate
gic
Goa
ls
10
O
vera
ll St
rate
gy
11
1.5
A
DA
A P
rior
itie
s an
d O
utco
mes
13
1.6
A
DA
A O
pera
ting
Mod
el
14
1.7
A
DA
A A
ccou
ntab
ility
and
Gov
erna
nce
15
1.7.
1 S
trat
egic
Pla
nnin
g Fr
amew
ork
15
1.7.
2 P
erfo
rman
ce In
dica
tors
16
1.7.
3 I
nter
nal A
udit
and
Ris
k M
anag
emen
t 17
1.7.
4 E
xter
nal A
udit
17
1.7.
5 M
aint
enan
ce o
f A
ppro
pria
te E
thic
al
St
anda
rds
17
1.7.
6 R
emun
erat
ion
Mat
ters
17
1.7.
7 C
omm
unic
atio
n w
ith
Stak
ehol
ders
a
nd t
he P
ublic
17
1.8
A
DA
A P
eopl
e
18
1.8.
1 L
earn
ing
and
Prof
essi
onal
Dev
elop
men
t
18
1.8.
2 S
econ
dmen
ts /
Job
Shad
owin
g
19
1.8.
3 G
radu
ate
Dev
elop
men
t Pr
ogra
m /
Em
irat
izat
ion
Prog
ram
19
Part
Tw
o: A
DA
A’s
Ser
vice
s
20
2.1
Fi
nanc
ial A
udit
and
Pro
fess
iona
l
R
egul
atio
n Se
rvic
es
20
2.1.
1 F
inan
cial
Aud
it S
ervi
ces
20
2.1.
2 A
ccou
ntin
g an
d A
udit
ing
Stan
dard
s 23
2.1.
3 R
egul
atio
n an
d Su
perv
isio
n Se
rvic
es (R
SS)
24
2.2
P
erfo
rman
ce a
nd R
isk
Ass
uran
ce S
ervi
ces
25
2.2.
1 T
ypes
of
Perf
orm
ance
and
Ris
k
A
sses
smen
ts
25
2.3
A
ssis
tanc
e an
d A
dvis
ory
Serv
ices
31
2.3.
1 Pr
acti
ce G
uide
s
31
2.3.
2 A
udit
Com
mit
tees
and
Inte
rnal
Aud
it
32
2.3.
3 A
nti-f
raud
Pro
gram
32
2.3.
4 T
echn
ical
Adv
ice
32
2.4
Sp
ecia
l Exa
min
atio
ns S
ervi
ces
33
2.5
Tr
aini
ng a
nd D
evel
opm
ent
Serv
ices
33
2.5.
1 C
erti
fied
Pub
lic A
ccou
ntan
t (C
PA) P
rogr
am 3
3
2.5.
2 C
erti
fied
Inte
rnal
Aud
itor
(CIA
) Pro
gram
34
2.5.
3 E
ligib
ility
and
Cri
teri
a
35
Part
Thr
ee: 2
008
Repo
rt
36
3.1
2
008
Hig
hlig
hts
36
3.2
A
DA
A R
estr
uctu
ring
37
3.3
Re
alig
nmen
t of
AD
AA
Ser
vice
s
38
3.4
Fi
nanc
ial A
udit
Met
hodo
logi
es
38
3.5
A
utom
atio
n of
Wor
k M
etho
dolo
gies
39
3.6
A
udit
of
the
Fina
ncia
l Sta
tem
ents
of
t
he G
over
nmen
t in
Acc
orda
nce
wit
h
In
tern
atio
nal P
ublic
Sec
tor
A
ccou
ntin
g St
anda
rds
(IPSA
S)
39
3.7
D
atab
ase
for
Law
s an
d Re
gula
tion
s
39
3.8
A
udit
or o
f Ch
oice
for
Not
-for
-pro
fit
O
rgan
izat
ions
39
3.9
G
uide
lines
for
Sel
ecti
on o
f St
atut
ory
A
udit
ors
40
3.10
M
embe
rshi
p of
the
Inte
rnat
iona
l For
um
o
f In
depe
nden
t A
udit
Reg
ulat
ors
(IFIA
R)
40
3.11
C
ombi
ned
Fina
ncia
l Sta
tem
ents
of
Stat
e-
o
wne
d En
terp
rise
s
40
3.12
IF
RS D
iges
t an
d Te
chni
cal A
dvic
es
40
3.13
P
ropo
sals
to
Enha
nce
the
Regu
lati
on
of
the
Aud
it P
rofe
ssio
n
40
3.14
A
DA
A F
inan
cial
Sta
tem
ents
Pre
pare
d in
A
ccor
danc
e w
ith
Inte
rnat
iona
l Pub
lic
Se
ctor
Acc
ount
ing
Stan
dard
s (IP
SAS)
41
3.15
In
tern
al A
udit
Sys
tem
and
Met
hodo
logy
41
3.16
R
ecru
itm
ent
of H
ead
of In
tern
al A
udit
41
3.17
E
stab
lishm
ent
of A
udit
Com
mit
tees
41
3.18
H
uman
Cap
ital
Dev
elop
men
t
42
Part
Fou
r: 2
009
Wor
k Pl
an
43
4.1
F
inan
cial
Aud
its
43
4.2
P
erfo
rman
ce a
nd R
isk
Ass
uran
ce
44
4.2.
1 P
rogr
am P
erfo
rman
ce A
sses
smen
t 44
4.2.
2 C
ompl
ianc
e A
sses
smen
t
45
4.2.
3 E
ntit
y Pe
rfor
man
ce A
sses
smen
t
45
4.2.
4 I
nter
nal A
udit
Ass
essm
ent
45
4.2.
5 F
raud
Ris
k A
sses
smen
t
45
4.3
A
ssis
tanc
e an
d A
dvis
ory
Serv
ices
45
4.4
Sp
ecia
l Exa
min
atio
ns S
ervi
ces
46
4.5
Tr
aini
ng a
nd D
evel
opm
ent
Serv
ices
46
Part
Fiv
e: A
DA
A A
udit
ed F
inan
cial
Sta
tem
ents
48
01
02
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
His
Exc
elle
ncy
Riy
ad A
l Mu
bar
akC
hai
rman
, A
bu
Dh
abi
Acc
ou
nta
bil
ity
Au
tho
rity
(A
DA
A)
The
crea
tio
n o
f Ab
u D
hab
i Acc
ou
nta
bili
ty A
uth
ori
ty (A
DA
A) u
nd
er th
e le
ader
ship
of H
is H
igh
nes
s Sh
eikh
Kh
alif
a B
in Z
ayed
Al N
ahya
n, P
resi
den
t o
f th
e U
AE
and
Ru
ler
of
Ab
u D
hab
i, an
d t
he
dir
ecti
on
of
His
Hig
hn
ess
Shei
kh
Mo
ham
ed b
in Z
ayed
Al N
ahya
n, s
ho
uld
no
t b
e a
surp
rise
. Th
e se
nse
of
bei
ng
acc
ou
nta
ble
an
d r
esp
on
sib
le is
a
fun
dam
enta
l co
mp
on
ent
of
Ab
u D
hab
i cu
ltu
re a
nd
her
itag
e. T
he
fou
nd
er o
f th
e U
AE,
th
e la
te S
hei
kh Z
ayed
B
in S
ult
an A
l Nah
yan
set
th
e m
ilest
on
es f
or
the
Go
vern
men
t to
be
acco
un
tab
le t
o it
s p
eop
le a
nd
fo
r it
s p
ub
lic
offi
cial
s to
be
resp
on
sib
le.
The
acco
mp
lish
men
ts o
f Ab
u D
hab
i peo
ple
co
uld
no
t hav
e b
een
ach
ieve
d w
ith
ou
t a re
spo
nsi
ble
an
d a
cco
un
tab
le
Go
vern
men
t.Th
e G
ove
rnm
ent
of
Ab
u D
hab
i is
co
mm
itte
d t
o t
he
hig
hes
t st
and
ard
s o
f ac
cou
nta
bili
ty a
nd
tr
ansp
aren
cy. H
ence
, AD
AA
ro
le is
ess
enti
al t
o s
up
po
rt t
he
Go
vern
men
t in
pro
mo
tin
g t
hes
e p
rin
cip
les.
2008
was
an
exc
epti
on
al y
ear
as A
DA
A w
ent
thro
ug
h a
maj
or
exer
cise
to
rea
lign
an
d r
epo
siti
on
its
elf.
Man
y ch
ang
es in
all
asp
ects
of
man
dat
e, o
rgan
izat
ion
an
d o
per
atio
ns
wer
e m
ade,
all
in o
rder
to
en
han
ce t
he
valu
e cr
eate
d t
hro
ug
h A
DA
A s
ervi
ces.
The
follo
win
g k
ey h
igh
ligh
ts a
nd
eve
nts
cre
ated
an
d d
isti
ng
uis
hed
th
e n
ew f
eatu
res
of
AD
AA
• L
aw n
um
ber
14
of
2008
was
issu
ed t
o e
stab
lish
AD
AA
an
d r
epla
ce t
he
exis
tin
g A
bu
Dh
abi A
ud
it A
uth
ori
ty
wit
h a
mai
n go
al t
o in
crea
se a
ccou
ntab
ility
and
tra
nspa
renc
y w
ithi
n th
e G
over
nmen
t an
d th
e pu
blic
ent
itie
s.
• A
DA
A is
sued
an
d p
ub
lish
ed f
or
the
firs
t ti
me
an a
nn
ual
rep
ort
(A
cco
un
tab
ility
Rep
ort
).
• F
or
the
firs
t ti
me,
AD
AA
fin
anci
al s
tate
men
ts w
ere
pre
par
ed in
acc
ord
ance
wit
h In
tern
atio
nal
Pu
blic
Sec
tor
A
cco
un
tin
g S
tan
dar
ds
(IPS
AS)
an
d a
ud
ited
by
an e
xter
nal
au
dit
or
to b
e in
lin
e w
ith
lead
ing
pra
ctic
es.
• F
or
the
firs
t ti
me,
th
e fi
nan
cial
st
atem
ents
o
f th
e G
ove
rnm
ent
wer
e p
rep
ared
in
ac
cord
ance
w
ith
In
tern
atio
nal
Pu
blic
Sec
tor
Acc
ou
nti
ng
Sta
nd
ard
s (I
PSA
S) a
nd
AD
AA
au
dit
ed t
hes
e fi
nan
cial
sta
tem
ents
an
d
is
sued
th
ereo
n a
n u
nq
ual
ified
au
dit
rep
ort
.
• A
DA
A a
ssis
ted
mo
re t
han
29
pu
blic
en
titi
es i
n e
stab
lish
ing
in
tern
al a
ud
it f
un
ctio
ns
by
hel
pin
g i
n t
he
recr
uit
men
t p
roce
ss a
nd
ro
llin
g o
ut
the
Inte
rnal
Au
dit
an
d R
isk
Man
agem
ent
syst
em (e
-Go
vern
ance
po
rtal
).
• A
DA
A r
ecru
ited
fem
ale
tech
nic
al s
taff
to
be
par
t o
f it
s w
ork
fo
rce.
• A
DA
A r
ecru
ited
ad
dit
ion
al U
AE
Nat
ion
als
to t
rain
an
d d
evel
op
th
em in
th
e au
dit
an
d a
cco
un
tin
g p
rofe
ssio
n
and
to
set
th
e ro
ad f
or
a d
ynam
ic s
ucc
essi
on
pro
cess
fo
r th
e U
AE
nat
ion
als
in A
DA
A in
th
e co
min
g y
ears
.
No
ne
of t
hes
e ac
hie
vem
ents
ove
r th
e la
st y
ear w
ou
ld h
ave
bee
n p
oss
ible
wit
ho
ut t
he
hig
h le
vel o
f pro
fess
ion
alis
m
and
co
mm
itm
ent
of
ou
r st
aff
tow
ard
s d
eliv
erin
g o
n o
ur
go
als
and
co
mp
leti
ng
th
e w
ork
ass
oci
ated
wit
h o
ur
amb
itio
us
pla
ns.
We
hav
e an
oth
er c
hal
len
gin
g y
ear
ahea
d o
f u
s an
d I
am f
ully
co
nfi
den
t th
at w
e sh
all c
on
tin
ue
to s
erve
Ab
u D
hab
i an
d m
ake
sig
nifi
can
t co
ntr
ibu
tio
ns.
I ta
ke g
reat
ple
asu
re i
n p
rese
nti
ng
AD
AA
’s fi
rst
Acc
ou
nta
bili
ty R
epo
rt f
or
the
fisc
al y
ear
2008
. Th
e re
po
rt
incl
ud
es A
DA
A’s
str
ateg
y, 2
009
pla
n,
2008
per
form
ance
rep
ort
, A
DA
A’s
au
dit
ed fi
nan
cial
sta
tem
ents
an
d
AD
AA
’s o
rgan
izat
ion
str
uct
ure
.
Riy
ad A
l Mu
bar
akC
hai
rman
Fore
wo
rdA
bu
Dh
abi
Un
ited
Ara
b E
mir
ates
15t
h J
anu
ary
2009
03
04
Part
On
e
AD
AA
Ove
rvie
w a
nd
Str
ateg
y
1.1
RO
LE A
ND
FU
NC
TIO
NS
OF
AD
AA
The
Ab
u D
hab
i Acc
ou
nta
bili
ty A
uth
ori
ty (
“AD
AA
”) is
an
ind
epen
den
t co
rpo
rate
bo
dy
rep
ort
ing
to
th
e C
row
n
Prin
ce, t
he
Ch
airm
an o
f th
e Ex
ecu
tive
Co
un
cil w
ith
th
e p
rim
ary
ob
ject
ives
to
:
• E
nsu
re t
hat
pu
blic
en
titi
es’ r
eso
urc
es a
nd
fu
nd
s ar
e m
anag
ed, c
olle
cted
an
d e
xpen
ded
effi
cien
tly,
eff
ecti
vely
and
eco
no
mic
ally
.
• E
nsu
re a
ccu
racy
of
the
fin
anci
al r
epo
rts
and
co
mp
lian
ce o
f th
e p
ub
lic e
nti
ties
wit
h t
he
rele
van
t la
ws,
ru
les
and
reg
ula
tio
ns
and
go
vern
ance
gu
idel
ines
.
• P
rom
ote
acc
ou
nta
bili
ty a
nd
tra
nsp
aren
cy p
rin
cip
les
acro
ss a
ll p
ub
lic e
nti
ties
.
OU
R U
NIV
ERSE
The
follo
win
g p
ub
lic e
nti
ties
are
su
bje
ct t
o A
DA
A’s
sco
pe
of
wo
rk:
• L
oca
l Dep
artm
ents
• L
oca
l Co
un
cils
an
d A
uth
ori
ties
an
d o
ther
sim
ilar
enti
ties
• In
stit
uti
on
s, c
om
pan
ies
and
pro
ject
s in
wh
ich
th
e G
ove
rnm
ent’
s in
tere
st is
eq
ual
to
or
gre
ater
th
an 5
0% a
nd
th
e su
bsi
dia
ries
of
thes
e in
stit
uti
on
s, c
om
pan
ies
and
pro
ject
s.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
05
06
PUB
LIC
EN
TITI
ES C
LASS
IFIC
ATI
ON
AD
AA
has
cat
ego
rize
d a
ll p
ub
lic e
nti
ties
into
th
ree
clas
sifi
cati
on
s ill
ust
rati
ng
its
Sub
ject
En
titi
es:
*Oth
er G
ove
rnm
ent
Ag
enci
es in
clu
de:
1
Zaye
d H
ighe
r Fo
unda
tion
For
Hum
anit
aria
n
C
are,
Spe
cial
Nee
ds a
nd M
inor
s A
ffai
rs 2
Za
yed
bin
Sult
an A
l Nah
yan
Char
itab
le a
nd
Hum
anit
aria
n Fo
unda
tion
3
Emir
ates
Fou
ndat
ion
4
Kha
lifa
Bin
Zaye
d A
l Nah
ayan
Cha
rity
5
The
Nat
iona
l Reh
abili
tati
on C
ente
r
6
Fam
ily D
evel
opm
ent
Foun
dati
on
7
Dar
Zay
ed f
or Is
lam
ic C
ultu
re
8
Pari
s-So
rbon
ne U
nive
rsit
y–A
bu D
habi
9
Abu
Dha
bi In
stit
ute
for
Educ
atio
n an
d
V
ocat
iona
l Tra
inin
g
10
Inst
itut
e of
App
lied
Tech
nolo
gy
11
Emir
ates
Col
lege
for
Edu
cati
onal
Dev
elop
men
t
12
Abu
Dha
bi E
duca
tion
al Z
one
13
Al A
in E
duca
tion
al Z
one
14
Wes
tern
Reg
ion
Educ
atio
nal Z
one
15
Kha
lifa
Uni
vers
ity
for
Scie
nce,
Tec
hnol
ogy
an
d Re
sear
ches
16
Al A
in In
stit
ute
for
Educ
atio
n an
d V
ocat
iona
l Tr
aini
ng
17
Wes
tern
Reg
ion
Inst
itut
e fo
r Ed
ucat
ion
and
Voc
atio
nal T
rain
ing
18
Org
anic
Agr
icul
ture
Cen
ter
19
Fina
ncia
l Sup
port
to
Farm
ers
Fund
20
Abu
Dha
bi C
ompo
st F
acto
ry
21
Al A
in C
ompo
st F
acto
ry
22
Abu
Dha
bi M
edia
Iden
tity
Offi
ce
23
Abu
Dha
bi A
irpo
rt C
old
Stor
es
24
Al A
in Ic
e Sk
atin
g Ri
nk
25
Al H
illi F
un C
ity
26
Zoo
and
Wat
er L
ife
Esta
blis
hmen
t in
Al A
in
27
Inte
rnat
iona
l Fun
d fo
r H
abar
a Co
nser
vati
on
28
Abu
Dha
bi W
aste
Man
agem
ent
Cent
re
** In
add
itio
n to
the
pub
lic e
ntit
ies
liste
d, o
ur u
nive
rse
will
com
pris
e th
e st
ate
owne
d en
terp
rise
s’ (S
OE’
s) s
ubsi
diar
ies
(mor
e th
an 1
00).
Fun
ctio
ns
and
Du
ties
of
AD
AA
Law
nu
mb
er 1
4 fo
r 20
08 h
as d
efin
ed A
DA
A’s
resp
on
sib
iliti
es a
s fo
llow
:
• A
ud
it t
he
Go
vern
men
t co
nso
lidat
ed fi
nan
cial
sta
tem
ents
an
d p
ub
lic e
nti
ties
’ fin
anci
al s
tate
men
ts
• R
evie
w p
erfo
rman
ce a
nd
ris
k; t
o f
ulfi
l th
is r
esp
on
sib
ility
, AD
AA
may
fro
m t
ime
to t
ime:
•
Exa
min
e th
e ef
fici
ency
, eff
ecti
ven
ess
and
eco
no
my
of
the
fin
anci
al a
nd
op
erat
ion
al a
ctiv
itie
s o
f Su
bje
ct E
nti
ties
.
•
En
sure
co
mp
lian
ce o
f Su
bje
ct E
nti
ties
’ wit
h L
aws,
Reg
ula
tio
ns,
an
d R
ule
s an
d g
ove
rnan
ce g
uid
elin
es.
•
Exa
min
e vi
ola
tio
ns,
wh
ich
are
inve
stig
ated
by
Sub
ject
En
titi
es.
• P
rovi
de
advi
ce a
nd
rec
om
men
dat
ion
s an
d p
erfo
rm o
ther
pro
ced
ure
s an
d s
ervi
ces
to p
ub
lic e
nti
ties
.
• T
rain
an
d q
ual
ify
UA
E N
atio
nal
un
iver
sity
gra
du
ates
an
d e
stab
lish
tra
inin
g c
ente
rs a
cco
rdin
gly
.
• C
on
du
ct in
vest
igat
ion
s in
to c
om
pla
ints
ref
erre
d t
o A
DA
A a
lon
g w
ith
an
y o
ther
vio
lati
on
s th
at c
om
e to
its
atte
nti
on
.
1.D
iwan
s / C
ou
rts
2.C
entr
al G
ove
rnm
ent
3.St
ate-
ow
ned
Ente
rpri
ses
Cro
wn
Pri
nce
Co
urt
Exec
uti
veC
ou
nci
lH
old
ing
SOEs
** S
OEs
Su
bsi
dia
ries
Fin
ance
Mu
nic
ipal
Aff
airs
Eco
no
mic
Dev
elo
pm
ent
Tran
spo
rta-
tio
nTo
uri
smA
uth
ori
tyH
ealt
hA
uth
ori
tyEn
viro
nm
ent
Au
tho
rity
Ho
usi
ng
Lo
an
Au
tho
rity
Ab
u D
hab
i M
un
icip
alit
yTr
ans
Ad
Edu
cati
on
C
ou
nci
lEm
irat
izat
ion
Co
un
cil
Eco
no
mic
Dev
. Co
un
cil
Wes
tern
Ec
on
om
icD
ev. C
ou
nci
l
Civ
il Se
rvic
eC
ou
nci
lA
D S
po
rts
Co
un
cil
Wat
er &
Elec
t. B
ure
au
Foo
d C
on
tro
lA
uth
ori
tyA
DM
edia
Au
tho
rity
Pen
sio
n
Fun
d
Al A
in
Mu
nic
ipal
ity
Taxi
Co
mp
en.
Fun
d
Wes
tern
Reg
ion
Mu
nic
ipal
ity
• R
ule
r R
ep. i
n t
he
East
ern
•
Am
iri F
ligh
ts•
Ru
ler
Rep
. in
th
e W
este
rn
Exec
uti
veA
ffai
rsG
ener
alSe
cret
aria
tC
om
mit
tees
• A
DA
C
• A
DG
SC
• A
D F
un
d
• A
DIA
• A
DIC
• A
DM
C
• A
DN
EC
• A
DN
OC
• A
DP
• A
DW
EA
• A
DX
• D
AM
AN
• EP
C
• ET
IHA
D
• IP
IC
• TD
IC
• M
ubad
ala
• SE
HA
• Zo
nes
Corp
* O
ther
Go
vern
men
t A
gen
cies
Dep
artm
ents
Ag
enci
es
Co
ord
inat
ion
Kh
alif
a Fu
nd
Social Education
Agriculture Tourism EnvironmentEducation
• N
atio
nal C
ons.
Cou
.•
AD
AA
Ru
ler’
s C
ou
rt
AD
AC
H
UPC
CN
IA
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
Stat
isti
cC
ente
r
Qu
alit
y &
Co
nfo
rmit
yC
ou
nci
l
Polic
e/Im
mig
.C
ivil
Def
ence
Ab
u D
hab
iJu
dic
ial D
epar
tmen
t
07
08
Co
nce
rns
rais
ed b
y st
akeh
old
ers:
Th
e Ex
ecu
tive
Co
un
cil,
pu
blic
en
titi
es, a
nd
oth
er s
take
ho
lder
s.
Imp
ort
ance
to
Ab
u D
hab
i Po
licy
Ag
end
a: T
he
imp
ort
ance
of
an e
nti
ty’s
ob
ject
ives
to
war
ds
ach
ievi
ng
Ab
u D
hab
i’s
visi
on
as
a se
cure
an
d a
dyn
amic
op
en e
con
om
y b
ased
on
th
e p
illar
s se
t o
ut
in it
s Po
licy
Ag
end
a.
Imp
act
of
per
form
ance
ch
alle
ng
es o
n t
he
soci
al,
envi
ron
men
tal
or
eco
no
mic
al e
xpec
tati
on
s o
f th
e co
mm
un
ity
or
gen
eral
pu
blic
: En
titi
es w
ith
wid
esp
read
pu
blic
inte
rest
are
th
ose
op
erat
ing
in t
he
fiel
ds
of
edu
cati
on
, hea
lth
, in
fras
tru
ctu
re a
nd
fin
anci
al s
ervi
ces,
en
titi
es t
hat
pro
vid
e a
dir
ect
ben
efit
to t
he
gen
eral
pu
blic
.
Mat
eria
lity:
Th
e re
lati
ve i
mp
ort
ance
of
an a
mo
un
t, t
ran
sact
ion
, in
vest
men
t, p
roje
ct o
r p
ub
lic f
un
ds
or
reso
urc
es
allo
cate
d t
o o
r d
isb
urs
ed b
y th
e G
ove
rnm
ent
or
a p
ub
lic e
nti
ty.
Co
mp
lexi
ty o
f O
per
atio
ns:
En
titi
es w
ith
co
mp
lex
op
erat
ion
s ar
e su
scep
tib
le t
o a
hig
her
deg
ree
of
risk
s (b
usi
nes
s,
op
erat
ion
s, fi
nan
cial
rep
ort
ing
an
d c
om
plia
nce
ris
ks).
Such
en
titi
es w
ou
ld r
equ
ire
mo
re s
up
po
rt f
rom
AD
AA
to
ensu
re e
ffec
tive
ris
k m
anag
emen
t, c
orp
ora
te r
epo
rtin
g a
nd
go
vern
ance
fra
mew
ork
.
Emer
gin
g t
ren
ds
or
fact
ors
th
at m
ay i
mp
rove
go
vern
men
t se
rvic
e d
eliv
ery:
Th
is i
ncl
ud
es i
mp
lem
enta
tio
n o
f ke
y p
olic
y in
itia
tive
s in
th
e ar
eas
of
Go
vern
men
t re
stru
ctu
rin
g,
e-G
ove
rnm
ent,
th
e en
viro
nm
ent,
an
d i
nit
iati
ves
that
en
han
ce t
ran
spar
ency
of
the
reg
ula
tory
fra
mew
ork
. Th
ese
refo
rms
are
esse
nti
al t
o i
mp
rove
effi
cien
cy i
n t
he
op
erat
ion
of
the
Go
vern
men
t an
d d
rive
th
e co
mp
etit
iven
ess
of
the
eco
no
my
of
Ab
u D
hab
i.
Perf
orm
ance
ch
alle
ng
es fa
cin
g th
e G
ove
rnm
ent o
r its
ag
enci
es: P
ub
lic e
nti
ties
that
are
faci
ng
ch
alle
ng
es in
ach
ievi
ng
th
eir
stra
teg
ies
and
key
init
iati
ves.
Ow
ner
ship
str
uct
ure
: G
ove
rnm
ent
Dep
artm
ents
are
giv
en h
igh
pri
ori
ty,
follo
wed
by
oth
er g
ove
rnm
ent
agen
cies
es
tab
lish
ed b
y La
w o
r D
ecre
e. A
pp
rop
riat
e p
rio
rity
is a
lloca
ted
to
co
mm
erci
ally
ori
ente
d c
om
pan
ies
that
are
ow
ned
b
y th
e G
ove
rnm
ent
bas
ed o
n t
hei
r p
erce
nta
ge
of
ow
ner
ship
an
d t
hei
r si
gn
ifica
nce
to
th
e Em
irat
e.
(Cri
teri
a u
sed
to
sel
ect
and
pri
ori
tize
pu
blic
en
titi
es)
1.3
AD
AA
STR
ATE
GIC
PLA
NN
ING
FR
AM
EWO
RK
Imp
ort
ance
to
A
bu
Dh
abi
Polic
y A
gen
da
C
on
cern
s ra
ised
by
Stak
eho
lder
s
Ow
ner
ship
Str
uct
ure
Mat
eria
lity
Co
mp
lexi
ty o
f o
per
atio
ns
Emer
gin
g t
ren
ds
or
fact
ors
wh
ich
may
imp
rove
go
vern
men
tse
rvic
e d
eliv
ery
Stra
teg
ic G
oal
san
dO
vera
ll St
rate
gy
2 AD
AA
M
and
ate
1
Vis
ion
, Mis
sio
n, V
alu
es
Prio
riti
es3
Init
iati
ves
4
65
Serv
ices
KPI
’sO
utp
uts
Ou
tco
mes
AD
AA
’s W
ork
Pr
iori
tiza
tio
nC
rite
ria
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
1.2
PR
IOR
ITIZ
ING
OU
R W
OR
K
In o
rder
to
iden
tify
an
d s
elec
t th
e p
ub
lic e
nti
ties
th
at s
ho
uld
be
on
AD
AA
’s h
igh
pri
ori
ty li
st, c
erta
in c
rite
ria
hav
e b
een
u
sed
, in
clu
din
g:
Perf
orm
ance
Ch
alle
ng
es
faci
ng
go
vern
men
t o
r it
s en
titi
es
Impa
ct o
f pe
rfor
man
ce
chal
leng
es o
f th
e so
cial
, en
viro
nmen
tal o
r ec
onom
ic
expe
ctat
ions
of
the
com
mun
ity
or g
ener
al p
ublic
09
10
INTEGRITY & RESPECT
PROFESSIONALISM
AC
CO
UN
TAB
ILIT
Y &
TR
AN
SPA
REN
CY
Lead
by
Exam
ple
Trea
ting
othe
rs w
ith R
espe
ct
List
enin
g to
oth
er p
oint
s of
vie
w
Bein
g In
depe
nden
t, O
bjec
tive
& N
eutr
al
Col
labo
rativ
e an
d Ef
fect
ive
Team
wor
k
Earn
ing
the
trus
t of
Peo
ple
we
inte
ract
with
Bein
g pa
ssio
nate
abo
ut t
he w
ork
we
do
Inno
vatin
g an
d go
ing
beyo
nd t
he c
urre
nt s
tand
ards
STR
ATE
GIC
GO
ALS
The
stra
teg
ic g
oal
s o
f A
DA
A a
re s
um
mar
ized
as
follo
ws:
Pro
mo
te h
igh
sta
nd
ard
s o
f g
ove
rnan
ce,
acco
un
tab
ility
an
d t
ran
spar
ency
to
en
sure
th
at f
un
ds
dis
pen
sed
by
pu
blic
en
titi
es, a
chie
ve d
esir
ed g
oal
s ef
fect
ivel
y,
effi
cien
tly,
eco
no
mic
ally
, an
d e
thic
ally
.
1 3 42
Prom
ote
Gov
erna
nce,
Acc
ount
abili
ty a
ndTr
ansp
aren
cy
Enha
nce
Perf
orm
ance
Mai
ntai
n an
d Pr
omot
eLe
adin
g Pr
actic
es
Dev
elop
Hum
an C
apita
l
Sup
po
rt p
ub
lic e
nti
ties
in e
nh
anci
ng
th
eir
per
form
ance
an
d im
pro
ve t
he
qu
alit
y o
f d
ata
use
d b
y d
ecis
ion
mak
ers.
Mai
nta
in a
nd
pro
mo
te l
ead
ing
pra
ctic
es t
hro
ug
h c
on
tin
uo
us
Res
earc
h a
nd
D
evel
op
men
t an
d s
har
ing
of
kno
wle
dg
e.
Trai
n a
nd
dev
elo
p U
AE
Nat
ion
als
gra
du
ates
.R
etai
n h
igh
cal
iber
an
d e
xper
ien
ced
ind
ivid
ual
s.
1.4
AD
AA
STR
ATE
GIC
PIL
LAR
S
VIS
ION
“To
be
on
e o
f th
e to
p 5
acc
ou
nta
bili
ty a
uth
ori
ties
in t
he
wo
rld
”
MIS
SIO
N
“To
hel
p im
pro
ve t
he
per
form
ance
an
d p
rom
ote
acc
ou
nta
bili
ty a
nd
tra
nsp
aren
cy a
cro
ss A
bu
Dh
abi G
ove
rnm
ent
and
Pu
blic
en
titi
es t
hro
ug
h p
rovi
din
g in
dep
end
ent
and
ob
ject
ive
assu
ran
ce a
nd
ad
viso
ry s
ervi
ces”
VA
LUES
AD
AA
’s M
and
ate
ou
tlin
es
ou
r ro
les
and
re
spo
nsi
bili
ties
as
w
ell
as
ou
r sc
op
e.
The
Vis
ion
, M
Issi
on
an
d V
alu
es a
re b
ased
on
AD
AA
’s M
and
ate
as w
ell
as t
he
stra
teg
y o
f th
eA
bu
Dh
abi G
ove
rnm
ent.
1A
DA
AM
anda
te
Stra
teg
ic G
oal
s su
mm
ariz
e th
e g
oal
s w
e n
eed
to
ach
ieve
to
fu
lfill
ou
r M
and
ate,
wh
ile t
he
Ove
rall
Stra
teg
y d
efin
es h
ow
we
asp
ire
to a
chie
ve r
esu
lts.
2St
rate
gic
Goa
ls &
O
vera
ll St
rate
gy
Prio
riti
es li
nk
to o
ur
stra
teg
ic g
oal
s. P
rio
riti
es o
utl
ine
ho
w w
e w
ill a
chie
ve o
ur
ou
tco
mes
.
3
Prio
ritie
s
Bas
ed o
n o
ur
pri
ori
ties
an
d a
reas
of
focu
s, w
e d
efin
e A
DA
A in
itia
tive
s. A
DA
A in
itia
tive
s ar
e d
esig
ned
to
del
iver
ag
ain
st o
ur
man
dat
e. O
ur
init
iati
ve a
re t
he
bas
is f
or
des
ign
ing
o
ur
serv
ices
.
4
Initi
ativ
es
Ou
tpu
ts a
re t
he
pro
du
cts
of
ou
r se
rvic
es. O
ur
ou
tpu
ts m
eet
the
nee
ds
of
ou
r st
akeh
old
er
and
fo
cus
on
th
e ri
sks
and
ch
alle
ng
es t
he
go
vern
men
t is
fac
ing
in
ach
ievi
ng
it’s
go
als.
W
e m
easu
re o
ur
ou
tpu
ts w
ith
qu
anti
tati
ve a
nd
qu
alit
ativ
e K
ey P
erfo
rman
ce I
nd
icat
ors
(K
PI’s)
5
Out
puts
Ou
tco
mes
ou
tlin
e th
e re
sult
s w
e w
ill d
eliv
er a
nd
th
e im
pac
t w
e w
ill h
ave
on
so
ciet
y as
p
er o
ur
resp
on
sib
ility
ou
tlin
ed in
ou
r M
and
ate.
6
Out
com
es
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
Ove
rall
Stra
teg
y
Ou
r ove
rall
stra
teg
y is
to a
ssis
t pu
blic
en
titi
es e
nh
ance
p
erfo
rman
ce
and
to
p
rom
ote
ac
cou
nta
bili
ty
and
tr
ansp
aren
cy b
y:
• B
eco
min
g a
tru
sted
an
d w
elco
med
ad
viso
r to
th
e
G
ove
rnm
ent
and
pu
blic
en
titi
es.
• L
ead
ing
by
exam
ple
an
d s
up
po
rtin
g a
do
pti
on
of
bet
ter
pra
ctic
es.
•En
han
cin
g
com
mu
nic
atio
n
and
co
llab
ora
tio
n
bet
wee
n p
ub
lic e
nti
ties
an
d s
up
po
rt s
har
ing
of
kno
wle
dg
e.
The
follo
win
g d
iag
ram
illu
stra
tes
AD
AA
Str
ateg
ic P
illar
s:
V
isio
n
To b
e o
ne
of
the
top
5 a
cco
un
tab
ility
au
tho
riti
es in
th
e w
orl
d
Mis
sio
n
To h
elp
imp
rove
th
e p
erfo
rman
ce a
nd
en
sure
acc
ou
nta
bili
ty a
nd
tra
nsp
aren
cy a
cro
ss
Ab
u D
hab
i G
ove
rnm
ent
and
Pu
blic
en
titi
es t
hro
ug
h p
rovi
din
g i
nd
epen
den
t an
d
ob
ject
ive
assu
ran
ce a
nd
ad
viso
ry s
ervi
ces.
V
alu
es
• In
teg
rity
an
d R
esp
ect
• A
cco
un
tab
ility
an
d T
ran
spar
ency
• P
rofe
ssio
nal
ism
Stra
teg
ic G
oal
s
1. P
rom
ote
Go
vern
ance
, Acc
ou
nta
bili
ty a
nd
Tra
nsp
aren
cy2.
En
han
ce P
erfo
rman
ce3.
Mai
nta
in a
nd
Pro
mo
te L
ead
ing
Pra
ctic
es
4. D
evel
op
Hu
man
Cap
ital
O
vera
ll St
rate
gy
Ou
r o
vera
ll st
rate
gy
is t
o a
ssis
t p
ub
lic e
nti
ties
en
han
ce p
erfo
rman
ce a
nd
to
pro
mo
te
acco
un
tab
ility
an
d t
ran
spar
ency
by:
• B
eco
min
g a
tru
sted
an
d w
elco
med
ad
viso
r to
th
e G
ove
rnm
ent
and
pu
blic
en
titi
es.
• L
ead
ing
by
exam
ple
an
d s
up
po
rtin
g a
do
pti
on
of
bet
ter
pra
ctic
es.
• E
nh
anci
ng
co
mm
un
icat
ion
an
d c
olla
bo
rati
on
bet
wee
n p
ub
lic e
nti
ties
an
d s
up
po
rt
shar
ing
of
kno
wle
dg
e.
11
12
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
1.6
AD
AA
OPE
RA
TIN
G M
OD
EL
The
op
erat
ing
mo
del
of
AD
AA
was
des
ign
ed t
o b
ette
r it
s su
pp
ort
str
ateg
ic g
oal
s w
hile
mai
nta
inin
g c
lear
re
spo
nsi
bili
ties
wit
hin
th
e d
epar
tmen
ts. A
DA
A is
org
aniz
ed in
to t
wo
mai
n b
usi
nes
s g
rou
ps,
th
e Fi
nan
cial
Au
dit
an
d P
rofe
ssio
nal
Reg
ula
tio
ns
Gro
up
an
d t
he
Perf
orm
ance
an
d R
isk
Ass
ura
nce
Gro
up
.
The
fig
ure
bel
ow
sh
ow
s A
DA
A’s
op
erat
ing
mo
del
:
13
14
1.5
AD
AA
PR
IOR
ITIE
S A
ND
OU
TCO
MES
AD
AA
’s p
rio
riti
es a
re d
eriv
ed f
rom
th
e 4
stra
teg
ic g
oal
s m
enti
on
ed a
bo
ve a
nd
co
ntr
ibu
te t
ow
ard
s ac
hie
vin
g t
he
des
ired
imm
edia
te, i
nte
rmed
iate
an
d e
nd
ou
tco
me:
• F
inan
cial
Sta
tem
ents
Aud
it •
Fin
anci
al S
tate
men
ts
Exam
inat
ion
• C
ompl
ianc
e A
sses
smen
t
• I
nter
nal A
udit
Ass
essm
ent
•
Fra
ud R
isk A
sses
smen
t
Aud
iting
& A
ccou
ntin
gSt
anda
rds
Regu
latio
n &
Supe
rvisi
onPe
rfor
man
ce
Ass
uran
ce
Dep
uty
Cha
irman
Cha
irman
Inte
rnal
Aud
itLe
gal A
ffai
rs &
In
vest
igat
ion
HR
& C
omm
unic
atio
nC
hairm
an O
ffice
Info
rmat
ion
Tech
nolo
gyFi
nanc
e &
Pro
cure
men
t
Ass
istan
ce a
nd A
dviso
ry S
ervi
ces
SERVICES
GO
ALS
PRIO
RIT
IES
OU
TCO
MES
GO
AL
1Pr
omot
e G
over
nanc
e,
Acc
ount
abili
ty a
nd T
rans
pare
ncy
1 P
rovi
de ti
mel
y an
d hi
gh q
ualit
y fin
anci
al
a
ssur
ance
ser
vice
s.
2 A
ssist
pub
lic e
ntiti
es to
bui
ld e
ffec
tive
...
gov
erna
nce
proc
esse
s an
d en
viro
nmen
t .
3 E
nhan
ce re
port
ing
and
stim
ulat
e sig
nific
ant
im
prov
emen
t in
the
prov
ision
and
usa
ge o
f
info
rmat
ion.
Init
iati
ves
Serv
ices
Rep
ort
s
Ou
tpu
ts
• R
elev
ant
and
relia
ble
serv
ices
tha
t m
eet
..s
take
hold
ers
need
s.
• E
nhan
ced
acco
unta
bilit
y an
d tr
ansp
aren
cy in
..t
he p
ublic
sec
tor.
• T
he p
ublic
and
the
wor
ld a
re b
ette
r in
form
ed
abou
t ac
coun
tabi
lity
in A
bu D
habi
G
over
nmen
t.
• Ef
ficie
nt a
nd e
ffec
tive
publ
ic s
ecto
r
• S
ound
gov
erna
nce
and
risk
man
agem
ent
prac
tices
• U
AE
natio
nals
are
pre
pare
d to
tak
e le
ader
ship
po
sitio
ns in
the
pub
lic s
ecto
r.
• Im
prov
ed t
rans
pare
ncy
and
relia
bilit
y of
fin
anci
al r
epor
ting
• E
nhan
ced
com
plia
nce
with
rul
es a
nd
regu
latio
ns.
GO
AL
2En
hanc
e Pe
rfor
man
ce
4 A
DA
A’s
stak
ehol
ders
und
erst
and
and
acce
pt
th
e ro
le o
f AD
AA
and
reco
gniz
e th
e va
lue
o
f AD
AA’
s pe
ople
and
ser
vice
s in
con
trib
utin
g
to
impr
ovin
g pe
rfor
man
ce.
5 P
rovi
de h
igh
qual
ity p
erfo
rman
ce &
risk
ass
uran
ce
se
rvic
es a
nd ta
ilore
d ad
viso
ry s
ervi
ces
to p
ublic
en
titie
s.
6 S
hare
kno
wle
dge
and
best
pra
ctic
es a
cros
s pu
blic
entit
ies
and
supp
ort e
ffec
tive
com
mun
icat
ion.
7 S
uppo
rt th
e es
tabl
ishm
ent a
nd d
evel
opm
ent o
f an
eff
ectiv
e in
tern
al a
udit
func
tion
in a
ll pu
blic
GO
AL
3M
aint
ain
and
Prom
ote
Lead
ing
Prac
tices
8 A
dapt
and
mai
ntai
n ris
k ba
sed
assu
ranc
e an
d
a
udit
met
hodo
logi
es.
9 I
dent
ify a
nd p
rom
ote
lead
ing
prac
tices
. in
p
ublic
ent
ities
.
10 P
artic
ipat
e ef
fect
ivel
y in
the
regu
latio
n an
d
su
perv
ision
of t
he a
udit
prof
essio
n.
GO
AL
4D
evel
op H
uman
Cap
ital
11 A
ttra
ct a
nd re
tain
hig
hly
qual
ified
per
sonn
el
with
in a
wor
king
env
ironm
ent t
hat i
s
re
cogn
ized
a w
orkp
lace
of c
hoic
e.
12
Esta
blish
AD
AA
trai
ning
cen
ter t
o de
velo
p
U
AE
Nat
iona
ls.
SERVICES
Risk
Ass
uran
ceFi
nanc
ial A
udit
Goa
lsPr
iorit
ies
Initi
ativ
esO
utco
mes
Out
puts
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
•
Sta
tuto
ry A
udito
rs
App
oint
men
t Rul
es
• T
echn
ical
Adv
ice
•
Pos
ition
pap
ers
•
Ent
ity P
erfo
rman
ce
Ass
essm
ent
•
Pro
gram
Per
form
ance
Ass
essm
ent
Fina
ncia
l A
udit
&Pr
ofes
siona
l Reg
ulat
ion
Perf
orm
ance
& R
iskA
ssur
ance
15
16
1.7
AD
AA
AC
CO
UN
TAB
ILIT
Y A
ND
GO
VER
NA
NC
E
AD
AA
is c
om
mit
ted
to
th
e h
igh
est
stan
dar
ds
of
go
vern
ance
. AD
AA
aim
s to
pre
serv
e an
d e
nh
ance
sta
keh
old
ers’
val
ue
by
ensu
rin
g h
igh
sta
nd
ard
s o
f co
rpo
rate
tra
nsp
aren
cy,
acco
un
tab
ility
an
d p
erfo
rman
ce.
A n
um
ber
of
po
licie
s an
d
pro
ced
ure
s h
ave
bee
n p
ut
in p
lace
to
en
sure
go
od
co
rpo
rate
go
vern
ance
in A
DA
A’s
pra
ctic
es a
nd
act
ivit
ies.
To e
nsu
re n
ot o
nly
ou
r fu
ll ac
cou
nta
bili
ty, b
ut a
lso
ou
r in
dep
end
ence
, AD
AA
is d
evel
op
ing
a co
mp
reh
ensi
ve p
erfo
rman
ce
mea
sure
men
t an
d c
orp
ora
te g
ove
rnan
ce s
tru
ctu
re t
o o
vers
ee it
s ac
tivi
ties
. In
rec
og
nit
ion
of
AD
AA
’s cu
rren
t co
nd
itio
n
as a
new
ly e
stab
lish
ed a
uth
ori
ty, n
ot
all t
he
mec
han
ism
s o
f th
is s
tru
ctu
re a
re c
urr
entl
y b
ein
g a
pp
lied
; ho
wev
er, A
DA
A
exp
ects
to
hav
e al
l th
e re
qu
ired
mec
han
ism
s in
pla
ce in
th
e u
pco
min
g y
ear.
We
hav
e ta
ken
sp
ecifi
c st
eps
to r
ein
forc
e o
ur
com
mit
men
t b
y ap
po
inti
ng
th
is A
DA
A A
cco
un
tab
ility
an
d G
ove
rnan
ce
Fram
ewo
rk w
hic
h d
emo
nst
rate
s th
e sy
stem
by
wh
ich
AD
AA
is d
irec
ted
an
d c
on
tro
lled
.
The
AD
AA
Acc
ou
nta
bili
ty a
nd
Go
vern
ance
Fra
mew
ork
co
mp
rise
s o
f th
e fo
llow
ing
sev
enei
gh
t as
pec
ts:
• S
trat
egic
Pla
nn
ing
Fra
mew
ork
• P
erfo
rman
ce In
dic
ato
rs
• In
tern
al A
ud
it a
nd
Ris
k M
anag
emen
t
• E
xter
nal
Au
dit
• M
ain
ten
ance
of
Ap
pro
pri
ate
Eth
ical
Sta
nd
ard
s
• R
emu
ner
atio
n M
atte
rs
• C
om
mu
nic
atio
n W
ith
Sta
keh
old
ers
and
Th
e Pu
blic
1.7.
1 S
TRA
TEG
IC P
LAN
NIN
G F
RA
MEW
OR
K
AD
AA
has
dev
elo
ped
a S
trat
egic
Pla
nn
ing
Fra
mew
ork
to
gu
ide
its
acti
on
s. I
n r
eco
gn
itio
n o
f th
e d
ynam
ic e
con
om
ic,
soci
al, a
nd
reg
ula
tory
en
viro
nm
ent o
f Ab
u D
hab
i, th
e st
rate
gic
pla
n o
f AD
AA
will
be
revi
ewed
an
d p
erio
dic
ally
up
dat
ed
to e
nsu
re c
on
tin
ued
rel
evan
ce.
AD
AA
dev
elo
ps
its
stra
teg
ic p
rio
riti
es b
ased
on
its
stra
teg
ic g
oal
s an
d o
vera
ll st
rate
gie
s.
1.7.
2 P
ERFO
RM
AN
CE
IND
ICA
TOR
S
AD
AA
has
dev
elo
ped
a s
uit
e o
f p
erfo
rman
ce m
etri
cs t
o o
bje
ctiv
ely
mea
sure
its
per
form
ance
. M
any
of
thes
e m
etri
cs w
ere
dev
elo
ped
bas
ed o
n b
ench
mar
ks o
f re
spec
ted
in
tern
atio
nal
su
pre
me
aud
it a
nd
acc
ou
nta
bili
ty
org
aniz
atio
ns.
Th
e su
ite
of
met
rics
is p
rovi
ded
bel
ow
:
Qua
ntit
y of
Out
put
Cost
• N
umbe
r of a
udit
repo
rts
issue
d
vs.
pla
nned
.
• P
ract
ice
aids
and
gui
delin
es is
sued
.
• R
ecor
ding
, mon
itorin
g an
d re
port
ing
of
full
assig
nmen
t cos
ts.
• A
dher
ence
to b
udge
t and
ann
ual p
lan.
• A
d ho
c vs
. pla
nned
wor
k.
• C
ost a
nd re
sour
ce u
sage
: ful
l cos
ts a
re
reco
rded
, rep
orte
d an
d an
alyz
ed.
• P
erce
ntag
e of
aud
it re
com
men
datio
ns
acce
pted
for i
mpl
emen
tatio
n.
• Q
ualit
y as
sura
nce
that
revi
ewed
audi
ts
m
et a
uditi
ng m
etho
dolo
gy a
nd s
tand
ards
.
• R
esul
ts o
f clie
nt s
urve
y.
• A
ssig
nmen
ts c
ompl
eted
with
in a
gree
d
tim
efra
me.
• R
espo
nsiv
enes
s to
spe
cial
requ
ests
and
exa
min
atio
ns.
Clie
nt
Surv
ey
Aft
er e
ach
au
dit
an
d a
ssu
ran
ce r
epo
rt i
s is
sued
, fe
edb
ack
on
th
e au
dit
rev
iew
pro
cess
is
sou
gh
t in
dep
end
entl
y fr
om
th
e re
view
ed p
ub
lic e
nti
ty b
y m
ean
s o
f a
qu
esti
on
nai
re a
nd
an
in
terv
iew
wit
h t
he
resp
on
sib
le m
anag
er;
ind
epen
den
t p
erso
nn
el f
rom
th
e au
dit
tea
ms
will
per
form
th
is e
valu
atio
n.
The
resu
lts
of
the
surv
ey c
on
stit
ute
an
imp
ort
ant
gu
ide
to t
he
effe
ctiv
enes
s o
f ex
isti
ng
pra
ctic
es a
nd
als
o in
th
e d
evel
op
men
t an
d im
pro
vin
g o
f o
ur
pra
ctic
es a
nd
ser
vice
s.
Qua
lity
of O
utpu
tTi
mel
ines
s of
Out
put
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
17
18
1.7.
3 I
NTE
RN
AL
AU
DIT
AN
D R
ISK
MA
NA
GEM
ENT
To l
ead
by
exam
ple
an
d e
nsu
re t
hat
AD
AA
dev
elo
ps
the
pra
ctic
es i
t ad
voca
tes,
an
in
tern
al a
ud
it f
un
ctio
n w
ill b
e es
tab
lish
ed a
t A
DA
A in
200
9. T
his
is in
lin
e w
ith
AD
AA
’s st
ron
g p
ro-in
tern
al a
ud
it s
tan
ce a
nd
ou
r ef
fort
s th
rou
gh
ou
t 20
08 in
ass
isti
ng
est
ablis
hin
g in
tern
al a
ud
it f
un
ctio
ns
acro
ss a
ll G
ove
rnm
ent
enti
ties
. Th
e in
tern
al a
ud
it f
un
ctio
n w
ill
mee
t th
e st
and
ard
s se
t b
y b
est
pra
ctic
es o
f in
tern
al a
ud
itin
g a
nd
will
rep
ort
dir
ectl
y to
th
e C
hai
rman
of
AD
AA
.
The
inte
rnal
au
dit
fun
ctio
n w
ill c
arry
ou
t rev
iew
s to
en
sure
that
sou
nd
inte
rnal
co
ntr
ols
, in
clu
din
g fi
nan
cial
, op
erat
ion
al
and
co
mp
lian
ce c
on
tro
ls, a
nd
ris
k m
anag
emen
t ar
e m
ain
tain
ed. I
t w
ill a
lso
hav
e th
e re
spo
nsi
bili
ty t
o c
on
du
ct, a
sses
s an
d m
on
ito
r ri
sk p
rofi
le e
xerc
ises
wit
hin
AD
AA
to
en
sure
th
at r
isk
man
agem
ent
mit
igat
ion
an
d c
on
tain
men
t ac
tivi
ties
ar
e ex
ecu
ted
.
1.7.
4 E
XTE
RN
AL
AU
DIT
An
ext
ern
al a
ud
ito
r an
nu
ally
au
dit
s A
DA
A’s
fin
anci
al s
tate
men
ts.
Ern
st &
Yo
un
g w
as s
elec
ted
to
fu
lfill
this
ro
le
for
fin
anci
al y
ear
2008
. Er
nst
& Y
ou
ng
ch
arg
ed A
DA
A A
ED 9
5,00
0 d
uri
ng
th
e 20
08 fi
nan
cial
yea
r fo
r A
DA
A’s
2008
ac
cou
nts
. 1.
7.5
MA
INTE
NA
NC
E O
F A
PPR
OPR
IATE
ETH
ICA
L ST
AN
DA
RD
S
In o
rder
to
ach
ieve
th
e h
igh
est
leve
ls o
f b
usi
nes
s an
d p
rofe
ssio
nal
eth
ics
and
un
der
taki
ng
s, a
rig
oro
us
Co
de
of
Co
nd
uct
h
as b
een
en
acte
d to
hel
p g
uid
e th
e co
nd
uct
of A
DA
A’s
staf
f. E
very
man
ager
, offi
cer a
nd
em
plo
yee
of A
DA
A, i
s exp
ecte
d
to a
ct e
thic
ally
at
all
tim
es a
nd
to
ack
no
wle
dg
e th
eir
adh
eren
ce t
o t
he
po
licie
s co
mp
risi
ng
of
the
AD
AA
’s C
od
e o
f C
on
du
ct. T
his
Co
de
of
Co
nd
uct
has
bee
n d
istr
ibu
ted
, rea
d a
nd
ack
no
wle
dg
ed b
y al
l AD
AA
em
plo
yees
.
A C
om
plia
nce
Offi
cer
has
bee
n a
pp
oin
ted
to
en
sure
ad
her
ence
to
ou
r C
od
e o
f C
on
du
ct.
The
Co
mp
lian
ce O
ffice
r is
res
po
nsi
ble
fo
r es
tab
lish
ing
an
d i
mp
lem
enti
ng
an
eff
ecti
ve c
om
plia
nce
pro
gra
m t
o p
reve
nt
illeg
al,
un
eth
ical
, o
r im
pro
per
co
nd
uct
. Th
e C
om
plia
nce
Offi
cer
is a
uth
ori
zed
to
imp
lem
ent
all n
eces
sary
act
ion
s to
en
sure
ach
ieve
men
t o
f th
e o
bje
ctiv
es o
f an
eff
ecti
ve c
om
plia
nce
pro
gra
m.
1.7.
6 R
EMU
NER
ATI
ON
MA
TTER
S
AD
AA
has
dev
elo
ped
an
d a
dm
inis
tere
d a
fair
an
d so
un
d p
roce
du
re fo
r set
tin
g p
olic
y o
n th
e re
mu
ner
atio
n o
f em
plo
yees
o
f A
DA
A t
o e
nsu
re t
hat
th
e le
vel o
f re
mu
ner
atio
n is
ap
pro
pri
ate
to a
ttra
ct, r
etai
n a
nd
mo
tiva
te it
s em
plo
yees
.
1.7.
7 C
OM
MU
NIC
ATI
ON
WIT
H S
TAK
EHO
LDER
S A
ND
TH
E PU
BLI
C
AD
AA
val
ues
co
mm
un
icat
ion
wit
h i
ts s
take
ho
lder
s an
d t
he
pu
blic
. Ti
mel
y an
d a
deq
uat
e d
iscl
osu
res
of
mat
eria
l in
form
atio
n o
f A
DA
A a
re m
ade
avai
lab
le t
o t
hem
via
ou
r w
ebsi
te a
nd
by
dir
ect
rep
ort
ing
. It’s
AD
AA
’s Po
licy
to d
iscl
ose
m
ater
ial m
atte
rs o
n it
s w
ebsi
te.
1.8
AD
AA
PEO
PLE
AD
AA
str
on
gly
bel
ieve
s th
at it
s p
eop
le a
re t
he
mo
st im
po
rtan
t as
set.
AD
AA
has
a m
ult
i-cu
ltu
ral,
mu
lti-
nat
ion
al
wo
rk e
nvi
ron
men
t. A
ttra
ctin
g, r
ecru
itin
g a
nd
reta
inin
g q
ual
ified
ind
ivid
ual
s an
d co
nti
nu
ing
to in
vest
in d
evel
op
ing
th
em is
a c
ore
co
mp
on
ent
of
ou
r st
rate
gic
pla
n. A
DA
A w
ork
s to
war
ds
bec
om
ing
a m
ore
fo
cuse
d a
nd
str
ateg
ic
auth
ori
ty a
nd
th
e co
nti
nu
ed i
nve
stm
ent
in o
ur
peo
ple
rem
ain
s o
f p
aram
ou
nt
imp
ort
ance
. A
DA
A i
s w
ork
ing
to
war
ds
a sm
alle
r w
ork
forc
e w
ith
th
e ri
gh
t sk
ills
and
cap
abili
ty t
o m
eet
its
chal
len
gin
g a
gen
da.
Co
nse
qu
entl
y,
AD
AA
is f
ocu
sin
g o
n a
reas
wh
ere
imp
rove
d e
ffici
ency
an
d e
ffec
tive
nes
s w
ill h
elp
to
ach
ieve
its
ob
ject
ives
.
Cu
rren
tly,
AD
AA
em
plo
ys a
pp
roxi
mat
ely
120
qu
alifi
ed st
aff m
emb
ers w
ho
are
co
min
g fr
om
dif
fere
nt n
atio
nal
itie
s,
bac
kgro
un
ds
and
exp
erie
nce
s, 2
3% o
f th
em a
re U
AE
Nat
ion
als
and
84%
are
mal
e em
plo
yees
.
AD
AA
su
pp
ort
s th
e W
ho
le-O
f-G
ove
rnm
ent
Init
iati
ve r
elat
ed t
o i
ncr
easi
ng
th
e p
arti
cip
atio
n o
f th
e fe
mal
e p
op
ula
tio
n i
n t
he
wo
rk f
orc
e. P
rio
r to
200
8, A
DA
A d
id n
ot
hav
e fe
mal
e em
plo
yees
am
on
g i
ts t
ech
nic
al s
taff
. D
uri
ng
200
8, A
DA
A r
ecru
ited
mo
re t
han
5 f
emal
e em
plo
yees
.
It’s
AD
AA
po
licy
to g
ive
equ
al o
pp
ort
un
itie
s an
d e
qu
al t
reat
men
t, ir
resp
ecti
ve o
f et
hn
ic o
rig
in, s
kin
, co
lor,
gen
der
, re
ligio
n, n
atio
nal
ity
or
soci
al b
ackg
rou
nd
.
AD
AA
wo
rkfo
rce
is h
igh
ly q
ual
ified
an
d m
ost
of
ou
r p
eop
le h
old
pro
fess
ion
al q
ual
ifica
tio
ns
such
as
the
CPA
, C
IA a
nd
CM
A.
Seve
ral
fact
ors
hav
e cr
eate
d a
n o
ng
oin
g d
ynam
ic e
nvi
ron
men
t th
at r
equ
ires
AD
AA
sta
ff t
o
con
tin
uo
usl
y m
ain
tain
an
d e
nh
ance
th
eir
kno
wle
dg
e, s
kills
an
d a
bili
ties
. In
su
pp
ort
of
this
du
ty, A
DA
A c
on
sid
ers
acq
uir
ing
Co
nti
nu
ing
Pro
fess
ion
al E
du
cati
on
(CPE
) cre
dit
s as
man
dat
ory
fo
r it
s en
tire
sta
ff. A
DA
A w
ill e
nsu
re t
hat
al
l sta
ff w
ill h
ave
easy
acc
ess
to a
ccu
mu
late
th
e re
qu
ired
nu
mb
er o
f C
PE c
red
its.
1.8.
1 LE
AR
NIN
G A
ND
PR
OFE
SSIO
NA
L D
EVEL
OPM
ENT
On
e o
f A
DA
A m
ain
ob
ject
ives
is t
o e
nsu
re t
he
avai
lab
ility
of
the
emp
loye
es w
ho
hav
e th
e n
eces
sary
kn
ow
led
ge,
sk
ills
and
exp
erie
nce
, to
car
ry o
ut
its
op
erat
ion
al p
rog
ram
s. A
DA
A i
s d
edic
ated
to
kee
pin
g t
hes
e em
plo
yees
ab
reas
t o
f th
e la
test
dev
elo
pm
ent
in t
he
wo
rld
of
bu
sin
ess,
acc
ou
nti
ng
, au
dit
ing
an
d fi
nan
ce a
nd
en
sure
th
at
they
are
up
to
dat
e in
ter
ms
of
pro
fess
ion
al a
nd
co
nti
nu
ing
ed
uca
tio
n.
To a
chie
ve th
is o
bje
ctiv
e, A
DA
A h
ave
par
tner
ed w
ith
lead
ing
inst
itu
tio
ns a
nd
co
urs
e p
rovi
der
s to
off
er c
ust
om
ized
p
rofe
ssio
nal
pro
gra
ms t
o th
e em
plo
yees
, to
hel
p th
em in
acq
uir
ing
the
nec
essa
ry sk
ills a
nd
kn
ow
led
ge
to a
dva
nce
an
d e
xcel
in t
hei
r ca
reer
, allo
win
g t
hem
to
bec
om
e a
key
com
po
nen
t in
th
e g
row
th a
nd
su
cces
s o
f A
DA
A a
nd
th
e Em
irat
e o
f A
bu
Dh
abi.
To e
qu
ip e
ach
in
div
idu
al s
taff
mem
ber
wit
h a
ll th
e n
eces
sary
kn
ow
led
ge,
ski
ll an
d a
ttit
ud
e n
eed
ed t
o f
ulfi
ll h
is/h
er d
uti
es e
ffici
entl
y o
n t
he
dif
fere
nt
leve
ls w
ith
in t
he
org
aniz
atio
n,
AD
AA
aim
s to
pro
vid
e th
e em
plo
yees
w
ith
occ
up
atio
n-s
pec
ific
trai
nin
g.
AD
AA
als
o f
ocu
ses
on
pro
vid
ing
co
mp
eten
cy b
ased
tra
inin
g t
o i
mp
rove
em
plo
yees
’ cu
rren
t jo
b p
erfo
rman
ce,
pre
par
e th
em f
or
new
ass
ign
men
t re
qu
irem
ents
an
d/o
r in
tro
du
ce n
ew
too
ls o
r te
chn
olo
gy
in t
he
wo
rkp
lace
.
Mo
reo
ver,
the
dev
elo
pm
ent
of
all m
anag
ers
wit
hin
th
e A
uth
ori
ty is
a k
ey s
tran
d o
f le
arn
ing
an
d d
evel
op
men
t in
w
hic
h it
will
be
des
ign
ed t
o e
qu
ip a
ll m
idd
le a
nd
sen
ior
man
ager
s w
ith
th
e n
eces
sary
ski
lls a
nd
beh
avio
rs t
o le
ad
AD
AA
an
d t
o m
eet
bu
sin
ess
chal
len
ges
.
AD
AA
co
nsi
der
s co
ach
ing
an
d m
ento
rin
g a
s a
vita
l lea
rnin
g c
om
po
nen
t as
it p
rovi
des
th
e o
pp
ort
un
ity
for
on
e-o
n-o
ne
trai
nin
g a
nd
dev
elo
pm
ent
on
fin
er a
spec
ts o
f o
per
atio
nal
mat
ters
. C
oac
hin
g a
nd
men
tori
ng
is
a ve
ry
effe
ctiv
e d
evel
op
men
t to
ol t
o in
crea
se p
erfo
rman
ce in
a p
rom
isin
g s
ub
ord
inat
e an
d it
is a
dyn
amic
sh
arin
g o
f lif
e ex
per
ien
ces
to h
elp
th
e em
plo
yee
thro
ug
h a
n a
ccel
erat
ed p
roce
ss o
f ca
reer
gro
wth
.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
19
20
1.8.
2 S
ECO
ND
MEN
TS /
JO
B S
HA
DO
WIN
G
Seco
nd
men
t is
in
crea
sin
gly
bei
ng
rec
og
niz
ed a
s a
valu
able
att
rib
ute
fo
r ca
reer
dev
elo
pm
ent.
Sec
on
dm
ent
pro
vid
es
emp
loye
es w
ith
th
e o
pp
ort
un
itie
s to
dev
elo
p t
hei
r kn
ow
led
ge
and
exp
erie
nce
an
d is
incr
easi
ng
ly b
ein
g u
sed
as
par
t o
f ta
len
t m
anag
emen
t p
rog
ram
s. In
ad
dit
ion
sec
on
dm
ents
als
o p
rovi
de
an o
rgan
izat
ion
wit
h t
he
op
po
rtu
nit
y to
div
ersi
fy
the
skill
set
of
thei
r w
ork
forc
e. A
DA
A a
dvo
cate
s an
d p
rovi
des
sec
on
dm
ent
op
po
rtu
nit
ies
wh
en a
nd
wh
ere
pra
ctic
able
to
en
cou
rag
e jo
b s
atis
fact
ion
an
d m
axim
ize
effi
cien
cy.
Seco
nd
men
t to
pu
blic
en
titi
es, a
ud
it fi
rms,
pee
r o
rgan
izat
ion
s an
d o
ther
s is
als
o e
nco
ura
ged
to
gai
n s
om
e d
iffe
ren
t re
leva
nt
exp
erie
nce
in a
new
en
viro
nm
ent
wit
h a
no
ther
en
tity
. It
is a
lso
an
op
po
rtu
nit
y fo
r A
DA
A t
o s
har
e it
s co
llect
ive
kno
wle
dg
e w
ith
oth
ers.
1.8.
3 G
RA
DU
ATE
DEV
ELO
PMEN
T PR
OG
RA
M /
EM
IRA
TIZA
TIO
N P
RO
GR
AM
As
par
t o
f A
DA
A’s
resp
on
sib
ility
to
su
pp
ort
th
e d
evel
op
men
t o
f A
bu
Dh
abi a
nd
th
e U
AE,
wh
ere
po
ssib
le, w
e se
ek t
o
recr
uit
tal
ente
d U
AE
Nat
ion
als.
AD
AA
hav
e in
itia
ted
a G
rad
uat
e D
evel
op
men
t Pro
gra
m to
recr
uit
tale
nte
d u
niv
ersi
ty g
rad
uat
es a
nd
pro
vid
e th
em w
ith
u
niq
ue
trai
nin
g a
nd
car
eer
dev
elo
pm
ent
op
po
rtu
nit
ies
to e
qu
ip t
hem
wit
h t
he
req
uir
ed s
kills
, ab
ility
an
d k
no
wle
dg
e fo
r th
em t
o s
ucc
eed
in t
hei
r ca
reer
.
The
Pro
gra
m i
s d
esig
ned
to
fac
ilita
te i
nte
nse
an
d s
tru
ctu
red
gro
wth
en
viro
nm
ent
du
rin
g t
he
firs
t tw
o y
ears
of
emp
loym
ent.
Fo
llow
ing
th
is,
the
per
form
ance
of
emp
loye
es i
s m
on
ito
red
an
d a
ll n
eces
sary
su
pp
ort
is
pro
vid
ed t
o
ensu
re t
hat
th
ey a
chie
ve t
hei
r fu
ll p
ote
nti
al a
t A
DA
A.
Nat
ion
als w
ho
po
sses
s th
e re
qu
ired
skill
s, k
no
wle
dg
e an
d a
pti
tud
e fo
r th
e jo
b a
re g
iven
pri
ori
ty in
term
s of e
mp
loym
ent
op
po
rtu
nit
ies,
pro
mo
tio
n a
nd
tra
inin
g (r
efer
to
2.5
).
2.1
FIN
AN
CIA
L A
UD
IT A
ND
PR
OFE
SSIO
NA
L R
EGU
LATI
ON
SER
VIC
ES
AD
AA
’s st
atu
tory
res
po
nsi
bili
ties
in
clu
de
the
aud
it o
f th
e G
ove
rnm
ent’s
co
nso
lidat
ed fi
nan
cial
sta
tem
ents
an
d
fin
anci
al s
tate
men
ts r
epo
rts
issu
ed b
y p
ub
lic e
nti
ties
to
en
sure
th
at P
ub
lic E
nti
ties
’ fi
nan
cial
sta
tem
ents
are
fr
ee f
rom
mat
eria
l m
isst
atem
ents
an
d t
hat
man
agem
ent
esta
blis
hes
ro
bu
st p
roce
sses
an
d c
on
tro
ls t
o e
nsu
re
reas
on
able
acc
ura
cy o
f th
ese
stat
emen
ts.
It i
s al
so A
DA
A’s
po
licy
to p
arti
cip
ate
in t
he
reg
ula
tio
n a
nd
su
per
visi
on
of
the
aud
it p
rofe
ssio
n a
nd
ass
ist
in
dev
elo
pin
g b
est
pra
ctic
es t
hat
par
alle
l in
tern
atio
nal
ly a
ccep
tab
le p
ract
ices
.
2.1.
1 F
INA
NC
IAL
AU
DIT
SER
VIC
ES
AD
AA
au
dit
s th
e co
nso
lidat
ed fi
nan
cial
sta
tem
ents
of
the
Go
vern
men
t an
d p
rovi
des
fin
anci
al a
ud
it a
nd
rev
iew
se
rvic
es t
o p
ub
lic e
nti
ties
, wh
ere
app
licab
le.
AD
AA
als
o p
rovi
des
fin
anci
al e
xam
inat
ion
serv
ices
to p
ub
lic e
nti
ties
wh
o, i
n a
cco
rdan
ce w
ith
thei
r leg
al fr
amew
ork
, ap
po
inte
d e
xter
nal
/ st
atu
tory
au
dit
ors
. Fin
anci
al e
xam
inat
ion
invo
lves
, am
on
g o
ther
th
ing
s, a
th
oro
ug
h a
nal
ysis
o
f fi
nan
cial
sta
tem
ents
an
d a
sses
smen
t o
f th
e q
ual
ity
of
wo
rk p
erfo
rmed
by
the
stat
uto
ry a
ud
ito
rs o
f p
ub
lic
enti
ties
.
2.1.
1.1
AU
DIT
S O
F FI
NA
NC
IAL
STA
TEM
ENTS
Co
nd
uct
s au
dit
s of t
he
con
solid
ated
fin
anci
al st
atem
ents
of t
he
Go
vern
men
t of A
bu
Dh
abi,
as w
ell a
s th
e fi
nan
cial
st
atem
ents
of
pu
blic
en
titi
es t
hat
are
fin
anci
ally
an
d a
dm
inis
trat
ivel
y in
dep
end
ent
and
th
eir
esta
blis
hm
ent
law
s d
o n
ot
req
uir
e ap
po
inti
ng
ext
ern
al /
stat
uto
ry a
ud
ito
rs.
AD
AA
’s fi
nan
cial
au
dit
pro
ced
ure
s ar
e b
ased
on
th
e In
tern
atio
nal
Sta
nd
ard
s o
n A
ud
itin
g (
ISA
s) i
ssu
ed b
y th
e In
tern
atio
nal
Fed
erat
ion
of
Acc
ou
nta
nts
(IFA
C).
Co
nte
xt
A c
om
pre
hen
sive
fin
anci
al a
ud
it m
eth
od
olo
gy
was
dev
elo
ped
to
per
form
au
dit
s o
f fi
nan
cial
sta
tem
ents
of
pu
blic
en
titi
es in
a p
rofe
ssio
nal
, dili
gen
t an
d in
dep
end
ent
man
ner
, to
dis
char
ge
AD
AA
’s st
atu
tory
ob
ligat
ion
s. A
n a
ud
it
is c
on
du
cted
wit
h t
he
ob
ject
ive
of
exp
ress
ing
an
op
inio
n o
n t
he
fin
anci
al s
tate
men
ts.
The
mai
n p
urp
ose
of
a fi
nan
cial
sta
tem
ents
au
dit
is
to p
rovi
de
dec
isio
n m
aker
s an
d o
ther
use
rs o
f fi
nan
cial
st
atem
ents
wit
h a
ssu
ran
ce a
s to
wh
eth
er t
he
fin
anci
al s
tate
men
ts p
rese
nt
fair
ly i
n a
ll m
ater
ial
resp
ects
, in
ac
cord
ance
wit
h t
he
app
licab
le fi
nan
cial
rep
ort
ing
fra
mew
ork
, th
e fi
nan
cial
po
siti
on
, p
erfo
rman
ce a
nd
cas
h
flo
ws
of
the
pu
blic
en
tity
.
Wh
ile A
DA
A e
xecu
tes
an a
ud
it, i
t g
ives
ap
pro
pri
ate
con
sid
erat
ion
to
th
e sp
ecifi
c el
emen
ts o
f th
e en
tity
wh
ose
fi
nan
cial
sta
tem
ents
are
bei
ng
au
dit
ed, i
ts c
ult
ure
, th
e m
oti
vati
on
s o
f cu
rren
t m
anag
emen
t, t
he
ind
ust
ry in
wh
ich
it
co
nd
uct
s b
usi
nes
s as
wel
l as
com
pet
itiv
e p
ress
ure
s.
Part
Tw
oA
DA
A’s
Ser
vice
s
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
21
22
Ap
pro
ach
The
follo
win
g g
rap
h s
um
mar
izes
th
e fi
nan
cial
au
dit
pro
cess
:
Entit
yA
ckno
wle
dgem
ent
Plan
ning
Dev
elop
aud
itst
rate
gyEx
ecut
ion
Com
plet
ion
and
Repo
rtin
g
2.1.
1.2
REV
IEW
OF
FIN
AN
CIA
L ST
ATE
MEN
TS
AD
AA
’s fi
nan
cial
au
dit
ser
vice
s al
so i
ncl
ud
e re
view
of
the
fin
anci
al s
tate
men
ts o
f g
ove
rnm
ent
dep
artm
ents
in
ac
cord
ance
wit
h t
he
Inte
rnat
ion
al S
tan
dar
ds
on
Rev
iew
En
gag
emen
ts (
ISR
Es)
issu
ed b
y th
e In
tern
atio
nal
Fed
erat
ion
o
f A
cco
un
tan
ts (I
FAC
).
Thes
e ar
e ad
dit
ion
al s
ervi
ces
pro
vid
ed t
o in
div
idu
al g
ove
rnm
ent
dep
artm
ents
, an
d p
oss
ibly
oth
er p
ub
lic e
nti
ties
up
on
th
eir
req
ues
t an
d a
pp
rova
l by
the
Ch
airm
an, t
o p
rovi
de
them
wit
h m
od
erat
e (n
egat
ive)
ass
ura
nce
ab
ou
t th
eir
fin
anci
al
info
rmat
ion
.
The
ob
ject
ives
of
a re
view
of
the
fin
anci
al s
tate
men
ts is
to
en
able
AD
AA
to
sta
te w
het
her
, on
th
e b
asis
of
pro
ced
ure
s w
hic
h d
o n
ot
pro
vid
e al
l th
e ev
iden
ce t
hat
wo
uld
be
req
uir
ed in
an
au
dit
, an
yth
ing
has
co
me
to A
DA
A’s
atte
nti
on
th
at
cau
ses
us
to b
elie
ve t
hat
th
e fi
nan
cial
sta
tem
ents
are
no
t p
rep
ared
, in
all
mat
eria
l re
spec
ts,
in a
cco
rdan
ce w
ith
th
e ap
plic
able
fin
anci
al r
epo
rtin
g f
ram
ewo
rk (n
egat
ive
assu
ran
ce).
2.1.
1.3
FIN
AN
CIA
L ST
ATE
MEN
TS E
XA
MIN
ATI
ON
Co
nte
xt
As
men
tio
ned
in
2.1
.1 a
bo
ve,
the
Fin
anci
al A
ud
it S
ervi
ces
incl
ud
es fi
nan
cial
exa
min
atio
n s
ervi
ces
to p
ub
lic e
nti
ties
w
ho
, in
acc
ord
ance
wit
h t
hei
r le
gal
fra
mew
ork
, ap
po
inte
d e
xter
nal
/ s
tatu
tory
au
dit
ors
to
au
dit
th
eir
fin
anci
al
stat
emen
ts. F
inan
cial
exa
min
atio
n in
volv
es, a
mo
ng
oth
er t
hin
gs,
a t
ho
rou
gh
an
alys
is o
f au
dit
ed fi
nan
cial
sta
tem
ents
an
d a
sses
smen
t o
f th
e q
ual
ity
of
wo
rk p
erfo
rmed
by
the
stat
uto
ry a
ud
ito
rs o
f p
ub
lic e
nti
ties
in
acc
ord
ance
wit
h
inte
rnat
ion
ally
rec
og
niz
ed a
ud
itin
g a
nd
acc
ou
nti
ng
sta
nd
ard
s.
Mo
reo
ver,
in a
cco
rdan
ce w
ith
AD
AA
’s la
w, p
ub
lic e
nti
ties
are
req
uir
ed t
o c
om
ply
wit
h t
he
gu
idel
ines
issu
ed b
y A
DA
A
for
the
app
oin
tmen
t o
f th
eir
exte
rnal
au
dit
ors
.
Ap
pro
ach
The
Fin
anci
al E
xam
inat
ion
Met
ho
do
log
y w
as d
eriv
ed a
nd
co
nfi
rmed
wit
h t
he
pro
no
un
cem
ents
an
d m
eth
od
olo
gie
s o
f th
e In
tern
atio
nal
Fed
erat
ion
of
acco
un
tan
ts (
IFA
C)
and
th
e A
mer
ican
In
stit
ute
of
Cer
tifi
ed P
ub
lic A
cco
un
tan
ts
(AIC
PA).
The
pro
ced
ure
s se
t o
ut
in t
he
Fin
anci
al E
xam
inat
ion
Met
ho
do
log
y ai
m t
o e
valu
ate
wh
eth
er t
he
aud
it o
f th
e o
f th
e fi
nan
cial
sta
tem
ents
was
per
form
ed a
nd
rep
ort
ed o
n i
n c
on
form
ity
wit
h I
nte
rnat
ion
al S
tan
dar
ds
on
A
ud
itin
g is
sued
by
(IFA
C).
Ass
essi
ng
th
e q
ual
ity
of
aud
it w
ork
per
form
ed b
y ex
tern
al/s
tatu
tory
au
dit
ors
wo
uld
en
able
AD
AA
to
dec
ide
wh
eth
er it
can
rel
y o
n t
he
wo
rk o
f th
ese
aud
ito
rs a
nd
per
form
ad
dit
ion
al e
xam
inat
ion
wo
rk, i
f d
eem
ed n
eces
sary
, to
dis
char
ge
its
stat
uto
ry r
esp
on
sib
iliti
es.
Risk
as
sesm
ent
Plan
ning
Exec
utio
nC
ompl
etio
n an
dRe
port
ing
Issu
e au
dit
ed c
om
pre
hen
sive
fin
anci
al s
tate
men
ts t
o t
he
Go
vern
men
t o
f A
bu
Dh
abi
in a
cco
rdan
ce w
ith
In
tern
atio
nal
Pu
blic
Sec
tor
Acc
ou
nti
ng
Sta
nd
ard
s (IP
SAS)
;
Issu
e re
view
rep
ort
s, in
acc
ord
ance
wit
h t
he
Inte
rnat
ion
al S
tan
dar
ds
on
Rev
iew
En
gag
emen
ts (I
SREs
) iss
ued
by
the
Inte
rnat
ion
al F
eder
atio
n o
f A
cco
un
tan
ts (
IFA
C)
on
th
e ca
sh r
ecei
pts
an
d d
isb
urs
emen
ts s
tate
men
ts o
f al
l d
epar
tmen
ts w
ith
in t
he
Go
vern
men
t o
f A
bu
Dh
abi;
Issu
e au
dit
ed fi
nan
cial
sta
tem
ents
fo
r g
ove
rnm
ent
enti
ties
wh
ich
are
fin
anci
ally
an
d a
dm
inis
trat
ivel
y in
dep
end
ent
and
th
eir
esta
blis
hm
ent
law
do
es n
ot
req
uir
e th
em t
o a
pp
oin
t in
dep
end
ent
aud
ito
rs a
nd
hav
e n
ot
app
oin
ted
ext
ern
al/s
tatu
tory
au
dit
ors
;
Issu
e a
fin
anci
al e
xam
inat
ion
rep
ort
to
pu
blic
en
titi
es,
wh
o a
pp
oin
ted
ext
ern
al a
ud
ito
rs,
bas
ed o
n t
he
resu
lts
of
AD
AA
’s ex
amin
atio
n o
f th
ese
enti
ties
’ au
dit
ed fi
nan
cial
sta
tem
ents
an
d t
he
wo
rk o
f th
eir
stat
uto
ry
aud
ito
r(s)
.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
23
24
2.1.
2 A
CC
OU
NTI
NG
AN
D A
UD
ITIN
G S
TAN
DA
RD
S
Co
nte
xt
The
Acc
ou
nti
ng
an
d A
ud
itin
g S
tan
dar
ds
serv
ices
of
AD
AA
(th
e A
ASS
) co
ntr
ibu
te t
o t
he
con
fid
ence
in
fin
anci
al
rep
ort
ing
an
d c
orp
ora
te g
ove
rnan
ce i
n t
he
Emir
ate
of
Ab
u D
hab
i an
d t
he
U.A
.E.
by
enh
anci
ng
th
e ap
plic
atio
n a
nd
u
nd
erst
and
ing
of
rep
ort
ing
an
d a
ud
itin
g s
tan
dar
ds
amo
ng
sta
keh
old
ers.
To
war
ds
this
ob
ject
ive,
th
e A
ASS
iden
tifi
es
issu
es r
elat
ing
to
Inte
rnat
ion
al F
inan
cial
Rep
ort
ing
Sta
nd
ard
s (IF
RS)
, In
tern
atio
nal
Pu
blic
Sec
tor
Acc
ou
nti
ng
Sta
nd
ard
s (IP
SAS)
, an
d I
nte
rnat
ion
al S
tan
dar
ds
on
Au
dit
ing
(IS
A)
(e.g
. n
ew p
ron
ou
nce
men
ts,
stan
dar
ds
and
/or
pu
blic
atio
ns
by
inte
rnat
ion
al s
tan
dar
d-s
etti
ng
bo
die
s, o
r m
isap
plic
atio
n o
f st
and
ard
s b
y p
ub
lic e
nti
ties
) an
d c
om
mu
nic
ates
d
evel
op
men
ts, i
nte
rpre
tati
on
s an
d a
dvi
ces
to A
DA
A’s
pu
blic
en
titi
es o
n a
reg
ula
r b
asis
. Th
e A
ASS
als
o c
oo
rdin
ates
wit
h
the
loca
l sta
nd
ard
s-se
ttin
g b
od
ies
and
pro
vid
es a
ssis
tan
ce/a
dvi
ce a
nd
inte
rpre
tati
on
in r
esp
ect
of
app
lyin
g t
he
ado
pte
d
stan
dar
ds.
Ap
pro
ach
The
AA
SS a
sses
ses
the
curr
ent
aud
itin
g a
nd
acc
ou
nti
ng
pra
ctic
es w
ith
in t
he
Emir
ate
of
Ab
u D
hab
i an
d c
om
par
es t
hem
w
ith
th
e in
tern
atio
nal
ly e
stab
lish
ed a
ud
itin
g a
nd
acc
ou
nti
ng
sta
nd
ard
s, in
terp
reta
tio
ns
and
rec
om
men
dat
ion
s is
sued
b
y st
and
ard
set
tin
g b
od
ies.
Follo
win
g is
a s
um
mar
y o
f th
e p
roce
ss o
f th
e A
ASS
:
Issue
s Id
entifi
catio
n
Plan
ning
& D
iscus
sing
a Re
sear
ch &
D
evel
opm
ent P
lan
Exec
utio
n an
dD
raft
ing
Issui
ng a
ndC
omm
unic
atin
g
Issu
e lo
cal
un
ified
in
terp
reta
tio
n o
f In
tern
atio
nal
Fin
anci
al R
epo
rtin
g S
tan
dar
ds
and
In
tern
atio
nal
Pu
blic
Sect
or
Acc
ou
nti
ng
Sta
nd
ard
s;
Issu
e IF
RS,
ISA
, an
d IP
SAS
rela
ted
info
rmat
ion
up
dat
es;
Issu
e g
uid
ance
on
th
e ap
plic
atio
n o
f th
e is
sued
sta
nd
ard
s, o
r in
terp
reta
tio
ns;
Issu
e in
terp
reta
tio
n o
n a
cco
un
tin
g a
nd
/or
aud
itin
g s
tan
dar
ds.
2.1.
3 R
EGU
LATI
ON
AN
D S
UPE
RV
ISIO
N S
ERV
ICES
(R
SS)
Co
nte
xt
The
RSS
of
AD
AA
en
han
ces
coo
rdin
atio
n a
nd
co
op
erat
ion
wit
h r
egu
lato
ry b
od
ies
in t
he
UA
E/ F
eder
al
go
vern
men
t to
est
ablis
h a
set
of
reg
ula
tio
ns
to im
pro
ve t
he
go
vern
ance
of
the
aud
it p
rofe
ssio
n. T
his
invo
lves
su
gg
esti
on
of
enh
ance
men
ts t
o e
xist
ing
reg
ula
tio
n b
ased
on
inte
rnat
ion
ally
ap
plie
d o
vers
igh
t p
ract
ices
.
Ap
pro
ach
RSS
rev
iew
s th
e le
adin
g p
ract
ices
of
inte
rnat
ion
al p
ract
itio
ner
s an
d t
he
pra
ctic
es p
erfo
rmed
by
the
aud
it fi
rms
in t
he
Emir
ate
of
Ab
u D
hab
i, in
ad
dit
ion
to
th
e fe
edb
ack
ob
tain
ed b
y A
DA
A f
rom
th
eir
fin
anci
al e
xam
inat
ion
as
sig
nm
ents
.
It a
nal
yzes
th
ese
inp
uts
an
d h
igh
ligh
ts t
he
gap
s in
th
e au
dit
ing
an
d a
cco
un
tin
g p
ract
ices
wit
hin
th
e Em
irat
e an
d
app
lies
bes
t p
ract
ices
to
pu
blic
en
titi
es. F
ollo
win
g is
a s
um
mar
y o
f th
e p
roce
ss o
f th
e R
SS:
Issue
s Id
entifi
catio
nPl
anni
ng th
e Re
view
Fiel
dwor
kC
ompl
etio
n an
d Re
port
ing
Ou
tpu
t
• B
e a
mem
ber
of t
he b
oard
of
UA
E’s
bodi
es r
espo
nsib
le f
or d
evel
opm
ent
and
prom
otio
n of
the
aud
it p
rofe
ssio
n;•
Iss
ue
pro
fess
ion
al o
vers
igh
t st
and
ard
s as
an
exp
osu
re d
raft
fo
r co
mm
ents
;•
Par
tici
pat
e in
est
ablis
hin
g a
loca
l ove
rsig
ht
bo
ard
/ fin
anci
al r
epo
rtin
g c
ou
nci
l;•
Iss
ue
exp
osu
re d
raft
ove
rsig
ht
qu
alit
y st
and
ard
s;•
Iss
ue
lett
ers
of
com
men
ts t
o r
evie
wed
au
dit
firm
s.
The
RSS
is t
arg
etin
g t
o is
sue
“Ru
les
for
Ap
po
intm
ent
of
Stat
uto
ry A
ud
ito
rs”
du
rin
g 2
009.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
Ou
tpu
t
25
26
2.2
PE
RFO
RM
AN
CE
AN
D R
ISK
ASS
UR
AN
CE
SERV
ICES
Part
of
AD
AA
’s m
and
ate
is t
o p
rovi
de
assu
ran
ce t
hat
pu
blic
en
titi
es’ r
eso
urc
es a
nd
mo
ney
are
man
aged
, co
llect
ed a
nd
d
isp
ense
d e
ffici
entl
y, e
ffec
tive
ly a
nd
eco
no
mic
ally
an
d in
co
mp
lian
ce w
ith
th
e re
leva
nt
law
s, r
ule
s an
d r
egu
lati
on
s an
d
go
vern
ance
gu
idel
ines
.
AD
AA
will
rev
iew
per
form
ance
an
d r
isk
at p
ub
lic e
nti
ty a
nd
fo
r d
oin
g s
o A
DA
A w
ill f
rom
tim
e to
tim
e:
• E
xam
ine
the
effi
cien
cy, e
ffec
tive
nes
s an
d e
con
om
y o
f th
e fi
nan
cial
an
d o
per
atio
nal
act
ivit
ies
of
pu
blic
en
titi
es.
• E
nsu
re c
om
plia
nce
of
pu
blic
en
tity
’s w
ith
law
s, r
egu
lati
on
s, a
nd
ru
les
and
go
vern
ance
gu
idel
ines
.•
Exa
min
e vi
ola
tio
ns,
wh
ich
are
inve
stig
ated
by
pu
blic
en
titi
es.
Ou
r Pe
rfo
rman
ce a
nd
Ris
k A
ssu
ran
ce s
ervi
ces
will
hel
p t
o:
• Sh
are
kno
wle
dg
e an
d b
est
pra
ctic
es a
cro
ss f
un
ctio
ns
and
en
titi
es i
n t
he
Go
vern
men
t an
d s
up
po
rt e
ffec
tive
co
mm
un
icat
ion
.•
Ass
ess
risk
pro
file
of
the
Go
vern
men
t an
d e
nsu
re a
pp
rop
riat
e ac
tio
ns
to m
itig
ate
risk
s.
• A
ssis
t in
bu
ildin
g e
ffec
tive
Inte
rnal
Au
dit
an
d g
ove
rnan
ce p
roce
sses
acr
oss
th
e p
ub
lic e
nti
ties
• M
ain
tain
pu
blic
co
nfi
den
ce a
nd
pu
blic
en
titi
es’
inte
gri
ty w
ith
th
e im
ple
men
tati
on
of
an e
ffec
tive
An
tifr
aud
Pr
og
ram
2.2.
1
TYPE
S O
F PE
RFO
RM
AN
CE
AN
D R
ISK
ASS
ESSM
ENTS
Ou
r m
eth
od
s o
f w
ork
will
var
y d
epen
din
g o
n t
he
typ
e o
f as
sura
nce
ser
vice
s p
rovi
ded
. We
hav
e id
enti
fied
6 t
ypes
of
per
form
ance
& r
isk
asse
ssm
ents
as
follo
ws:
• E
nti
ty P
erfo
rman
ce A
sses
smen
t: P
rovi
de
an o
vera
ll re
view
of
the
wh
ole
or
par
t o
f th
e o
per
atio
ns
of
an e
nti
ty.
• P
rog
ram
Per
form
ance
Ass
essm
ent:
Rep
ort
ing
on
go
vern
men
t-w
ide
issu
es,
fun
ctio
nal
are
as,
sin
gle
su
bje
cto
f si
gn
ifica
nce
or
a p
rog
ram
del
iver
ed b
y an
en
tity
or
a n
um
ber
of
enti
ties
.
• I
nte
rnal
Au
dit
Ass
essm
ent:
p
rovi
de
reas
on
able
ass
ura
nce
th
at a
ud
it c
om
mit
tee
and
in
tern
al a
ud
it u
nit
at
pu
blic
en
titi
es p
erfo
rm t
hei
r w
ork
in
acc
ord
ance
wit
h t
hei
r C
har
ter
and
Co
de
of
Eth
ics;
op
erat
es i
n a
n e
ffec
tive
an
d
effi
cien
t m
ann
er; a
nd
are
per
ceiv
ed b
y st
akeh
old
ers
as a
dd
ing
val
ue
and
imp
rovi
ng
Inte
rnal
Au
dit
’s o
per
atio
ns.
• C
om
plia
nce
Ass
essm
ent:
Co
nfi
rm t
hat
sp
ecifi
c la
ws
and
reg
ula
tio
ns
hav
e b
een
ad
her
ed t
o b
y p
ub
lic e
nti
ties
.
• F
rau
d R
isk
Ass
essm
ent:
Co
nd
uct
a f
rau
d r
isk
asse
ssm
ent,
ind
epen
den
t re
view
s, p
rovi
de
det
aile
d a
nal
ysis
to
get
her
w
ith
rec
om
men
dat
ion
s n
eces
sary
to
imp
rove
sys
tem
s p
olic
ies,
pro
ced
ure
s an
d p
roce
sses
fo
r al
l pu
blic
en
titi
es.
•
2.2.
1.1
EN
TITY
ASS
ESSM
ENT
An
en
tity
ass
essm
ent p
rovi
des
an
ind
epen
den
t vie
w o
f th
e o
rgan
izat
ion
al m
atu
rity
an
d p
erfo
rman
ce. S
pec
ifica
lly,
the
asse
ssm
ent
will
in
clu
de
a re
view
of
the
enti
ty’s
stra
teg
y, o
rgan
izat
ion
, o
per
atio
ns,
pro
cess
es,
con
tro
ls a
nd
te
chn
olo
gy.
Co
nte
xt
AD
AA
will
co
mm
ence
co
nd
uct
ing
ho
listi
c En
tity
Ass
essm
ents
in 2
009.
Th
is e
volu
tio
n in
ou
r A
sses
smen
t Po
rtfo
lio
is r
equ
ired
fo
r A
DA
A t
o f
ulfi
ll o
ur
exp
and
ed r
esp
on
sib
iliti
es f
or
pu
blic
en
tity
effi
cien
cy, e
ffec
tive
nes
s, e
con
om
y,
acco
un
tab
ility
an
d t
ran
spar
ency
.
Full
Enti
ty A
sses
smen
ts w
ill b
e co
nd
uct
ed a
t p
ub
lic e
nti
ties
on
a m
ult
i-yea
r cy
clic
al b
asis
. Th
e o
bje
ctiv
e o
f th
e cy
clic
al b
asis
is
to m
easu
re t
he
pro
gre
ss o
f p
ub
lic e
nti
ties
in
im
ple
men
tin
g a
gre
ed A
DA
A E
nti
ty A
sses
smen
t re
com
men
dat
ion
s w
hile
en
suri
ng
th
e tr
ansf
er o
f ac
cou
nta
bili
ty f
or
imp
lem
enta
tio
n t
o t
he
pu
blic
en
tity
. M
ino
r u
pd
ates
to
th
e En
tity
Ass
essm
ent
may
be
con
du
cted
as
par
t o
f ro
uti
ne
AD
AA
an
nu
al a
ctiv
itie
s w
her
ever
n
eces
sary
.
AD
AA
res
erve
s th
e ri
gh
t in
cer
tain
cir
cum
stan
ces
to c
on
du
ct f
ull
Enti
ty A
sses
smen
ts o
ut
of
the
mu
lti-y
ear
cycl
e.
Ap
pro
ach
The
Enti
ty
Ass
essm
ent
will
fo
llow
ac
cep
ted
in
du
stry
p
ract
ices
fo
r d
iag
no
sin
g
issu
es
and
d
evel
op
ing
re
com
men
dat
ion
s u
sin
g f
ram
ewo
rks
dev
elo
ped
by
AD
AA
. Th
is a
pp
roac
h c
on
sist
s o
f fi
ve d
iscr
ete
step
s as
d
escr
ibed
bel
ow
.
I. C
olle
ct D
ata
II. A
naly
ze D
ata
III. P
erfo
rmD
iagn
osis
IV. V
alid
ate
Dia
gnos
is
V. C
omm
unic
ate
Find
ings
&
Reco
mm
enda
tions
Follo
w-u
p: R
epo
rt o
n p
ub
lic e
nti
ties
act
ion
s in
res
po
nse
to
pre
vio
us
reco
mm
end
atio
ns
and
issu
es a
nd
th
at a
re o
f co
nti
nu
ed in
tere
st, a
nd
/or
that
po
se a
sig
nifi
can
t ri
sk.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
27
28
Ou
tpu
t
At
the
con
clu
sio
n o
f th
e En
tity
Ass
essm
ent,
AD
AA
will
del
iver
th
e fo
llow
ing
ou
tpu
t to
th
e p
ub
lic e
nti
ty:
• F
ull
Enti
ty A
sses
smen
t R
epo
rt
• E
xecu
tive
Sta
tem
ent
Pres
enta
tio
n
The
Full
Enti
ty A
sses
smen
t R
epo
rt w
ill h
ave
com
pre
hen
sive
co
vera
ge
of
the
team
’s b
od
y o
f w
ork
in
clu
din
g
fin
din
gs,
rec
om
men
dat
ion
s, t
he
man
agem
ent
com
men
ts a
nd
th
e re
com
men
ded
tim
ing
of
a fo
llow
up
ass
essm
ent
to m
easu
re p
rog
ress
ag
ain
st t
he
reco
mm
end
atio
ns.
The
Exec
uti
ve S
tate
men
t su
mm
ariz
es t
he
Enti
ty A
sses
smen
t h
igh
ligh
ts.
The
Exec
uti
ve S
tate
men
t co
nsi
sts
of
the
Sum
mar
y o
f Fi
nd
ing
s, C
on
clu
sio
ns
and
En
tity
Sco
reca
rd, K
ey R
eco
mm
end
atio
ns,
an
d t
he
man
agem
ent
com
men
ts
on
Key
Rec
om
men
dat
ion
s.
2.2.
1.2
PR
OG
RA
M P
ERFO
RM
AN
CE
ASS
ESSM
ENT
AD
AA
will
rep
ort
on
go
vern
men
t-w
ide
issu
es,
fun
ctio
nal
are
as,
sin
gle
su
bje
ct o
f si
gn
ifica
nce
or
a p
rog
ram
d
eliv
ered
by
an e
nti
ty o
r a
nu
mb
er o
f en
titi
es.
Co
nte
xt
AD
AA
will
pro
vid
e Pr
og
ram
Per
form
ance
Ass
essm
ents
in r
eco
gn
itio
n t
hat
in m
any
inst
ance
s it
is m
ore
ap
pro
pri
ate
to r
epo
rt o
n t
he
full
sco
pe
of
a to
pic
or
init
iati
ve t
hat
sp
ans
seve
ral o
rgan
izat
ion
s, t
han
co
mm
ent
on
th
e se
gm
ent
of t
he
acti
vity
per
form
ed w
ith
in a
sin
gle
pu
blic
en
tity
. Pro
gra
m P
erfo
rman
ce A
sses
smen
ts a
re a
key
too
l in
fulfi
llin
g
AD
AA
’s m
and
ate
to e
nsu
re t
hat
Go
vern
men
t ac
tivi
ties
are
per
form
ed e
ffec
tive
ly, e
ffici
entl
y an
d e
con
om
ical
ly a
s st
ated
in A
rtic
le 4
, of
Law
14
of
2008
.
The
list
of
Pro
gra
m P
erfo
rman
ce A
sses
smen
t to
be
con
du
cted
fo
r th
e ye
ar a
re d
eter
min
ed w
ith
in t
he
AD
AA
’s
An
nu
al P
lan
nin
g p
roce
ss b
ased
on
th
e cr
iter
ia d
evel
op
ed i
n s
ecti
on
2.1
. A
s su
ch,
the
nu
mb
er o
f Pr
og
ram
Pe
rfo
rman
ce A
sses
smen
ts a
nd
th
e to
pic
s se
lect
ed w
ill c
han
ge
on
a y
ear-
by-
year
bas
is.
The
typ
es o
f Pr
og
ram
Per
form
ance
Ass
essm
ents
are
:
(a)
Go
vern
men
t-w
ide
Ass
essm
ents
wh
ich
fo
cus
on
go
vern
men
t-w
ide
issu
es o
r fu
nct
ion
al a
reas
, su
ch a
s h
um
an
reso
urc
e m
anag
emen
t, in
a n
um
ber
of
sele
cted
pu
blic
en
titi
es.
(b)
Ass
essm
ents
, wh
ich
pro
vid
e a
sub
stan
tive
rev
iew
of
hig
h p
rofi
le in
itia
tive
s an
d p
roje
cts
invo
lvin
g o
ne
or
mo
re
Ab
u D
hab
i go
vern
men
t en
titi
es.
(c)
Ref
erra
ls A
sses
smen
ts, t
he
nat
ure
of
such
ass
ign
men
ts w
ill b
e re
view
ed o
n a
cas
e b
y ca
se b
asis
As
each
in
itia
tive
will
hav
e a
spec
ific
du
rati
on
bas
ed o
n i
ts i
mp
lem
enta
tio
n p
lan
a f
ull
Pro
gra
m P
erfo
rman
ce
Ass
essm
ent
is n
orm
ally
co
nd
uct
ed o
nly
on
ce f
or
a g
iven
to
pic
. A m
ore
fo
cuse
d f
ollo
w-u
p a
sses
smen
t to
eva
luat
e th
e p
rog
ress
of
pu
blic
en
titi
es i
n i
mp
lem
enti
ng
sp
ecifi
c p
erfo
rman
ce i
mp
rove
men
ts m
ay b
e sc
hed
ule
d a
t th
e co
ncl
usi
on
of
the
init
ial P
rog
ram
Per
form
ance
Ass
essm
ents
.
Ap
pro
ach
The
Pro
gra
m P
erfo
rman
ce A
sses
smen
t w
ill b
e p
erfo
rmed
usi
ng
a s
emi-t
ailo
red
ap
pro
ach
fo
r ea
ch t
op
ic/in
itia
tive
. Th
is i
s n
eces
sary
to
del
iver
an
in
form
ed a
nd
rel
evan
t as
sess
men
t o
f ve
ry d
isp
arat
e su
bje
cts.
Th
e Pr
og
ram
Pe
rfo
rman
ce A
sses
smen
t ap
pro
ach
co
nsi
sts
of
thre
e st
and
ard
ste
ps
as d
escr
ibed
bel
ow
, h
ow
ever
th
e d
etai
led
as
sess
men
t m
eth
od
olo
gy
and
cri
teri
a is
sp
ecifi
c to
eac
h a
ssig
nm
ent.
I. Fi
naliz
e Sc
ope
and
Pl
an A
sses
smen
t
II. E
xam
ine
Info
rmat
ion
and
Dev
elop
Fin
ding
s &
Reco
mm
enda
tions
III. C
omm
unic
ate
Find
ings
& R
ecom
men
datio
ns
Ou
tpu
t
At
the
con
clu
sio
n o
f th
e Pr
og
ram
Per
form
ance
Ass
essm
ent
AD
AA
will
del
iver
th
e fo
llow
ing
ou
tpu
t to
th
e Le
ad
pu
blic
en
tity
an
d o
ther
en
titi
es in
volv
ed:
• P
rog
ram
Per
form
ance
Ass
essm
ent
Rep
ort
• E
xecu
tive
Sta
tem
ent
Pres
enta
tio
n
The
Pro
gra
m P
erfo
rman
ce A
sses
smen
t R
epo
rt w
ill h
ave
com
pre
hen
sive
co
vera
ge
of
the
AD
AA
tea
m’s
bo
dy
of
wo
rk in
clu
din
g k
ey q
ues
tio
ns
and
an
swer
s, r
eco
mm
end
atio
ns,
sta
keh
old
er e
nti
ty m
anag
emen
t te
am c
om
men
ts
and
, if
app
licab
le, t
he
reco
mm
end
ed t
imin
g o
f a
follo
w u
p a
sses
smen
t to
mea
sure
pro
gre
ss.
The
Exec
uti
ve S
tate
men
t su
mm
ariz
es t
he
Pro
gra
m P
erfo
rman
ce A
sses
smen
t h
igh
ligh
ts. T
he
Exec
uti
ve S
tate
men
t co
nsi
sts o
f th
e su
mm
ary
of k
ey q
ues
tio
ns a
nd
an
swer
s, c
on
clu
sio
ns a
nd
pro
gra
m sc
ore
card
, key
reco
mm
end
atio
ns,
an
d p
ub
lic e
nti
ty m
anag
emen
t te
am’s
com
men
ts.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
29
30
2.2.
1.3
IN
TER
NA
L A
UD
IT A
SSES
SMEN
T
An
In
tern
al A
ud
it A
sses
smen
t p
rovi
des
an
in
dep
end
ent
revi
ew a
nd
co
mp
reh
ensi
ve u
nd
erst
and
ing
of
the
Inte
rnal
A
ud
it c
apab
iliti
es w
ith
in p
ub
lic e
nti
ties
.
Co
nte
xt
Wit
hin
Inte
rnal
Au
dit
Ass
essm
ents
, AD
AA
will
pla
ce e
mp
has
is o
n s
tren
gth
enin
g t
he
role
of
the
Inte
rnal
Au
dit
fu
nct
ion
w
ith
in p
ub
lic e
nti
ties
. Fo
r th
is p
art,
AD
AA
will
su
pp
ort
th
e es
tab
lish
men
t an
d c
on
tin
uo
us
enh
ance
men
t o
f In
tern
al
Au
dit
fu
nct
ion
s in
all
pu
blic
en
titi
es. T
hes
e ef
fort
s sh
ou
ld r
esu
lt, a
fter
du
e an
d v
igo
rou
s as
sess
men
ts, i
n A
DA
A r
elyi
ng
o
n t
he
wo
rk p
erfo
rmed
by
the
Inte
rnal
Au
dit
fu
nct
ion
s.
Inte
rnal
Au
dit
Ass
essm
ents
will
be
con
du
cted
an
nu
ally
fo
r al
l pu
blic
en
titi
es.
Ap
pro
ach
The
Inte
rnal
Au
dit
Ass
essm
ent
will
fo
llow
Th
e In
stit
ute
of
Inte
rnal
Au
dit
ors
(IIA
) ac
cep
ted
in
du
stry
pra
ctic
es f
or
asse
ssin
g a
nd
dev
elo
pin
g in
tern
al a
ud
it f
un
ctio
ns.
We
will
use
a d
etai
led
ass
essm
ent
fram
ewo
rk d
evel
op
ed b
y A
DA
A.
This
ap
pro
ach
co
nsi
sts
of
five
dis
cret
e st
eps
as d
escr
ibed
bel
ow
.
I. C
olle
ct D
ata
III. R
ate
Perf
orm
ance
IV. I
dent
ify A
reas
for
Impr
ovem
ent
V. C
omm
unic
ate
Find
ings
II. A
sses
s D
ocum
enta
tion
&Sy
stem
s
Ou
tpu
t
At
the
con
clu
sio
n o
f th
e In
tern
al A
ud
it A
sses
smen
t A
DA
A w
ill d
eliv
er t
he
follo
win
g o
utp
ut
to t
he
pu
blic
en
tity
:
• In
tern
al A
ud
it A
sses
smen
t R
epo
rt
• S
amp
le Q
ual
ity
Ass
essm
ent
Man
ual
(wh
ere
app
licab
le)
The
Inte
rnal
Au
dit
Ass
essm
ent
Rep
ort
will
hav
e co
mp
reh
ensi
ve c
ove
rag
e o
f th
e A
DA
A t
eam
’s b
od
y o
f w
ork
incl
ud
ing
ke
y q
ues
tio
ns
and
an
swer
s, r
eco
mm
end
atio
ns
and
man
agem
ent
team
co
mm
ents
.
The
Qu
alit
y A
sses
smen
t M
anu
al o
utl
ines
a s
et o
f p
ract
ical
to
ols
to
ass
ess
con
form
ity
to II
A’s
Inte
rnat
ion
al S
tan
dar
ds
for
the
Pro
fess
ion
al P
ract
ice
of
Inte
rnal
Au
dit
ing
(Sta
nd
ard
s) a
nd
to
ou
tlin
e o
pp
ort
un
itie
s fo
r en
han
cin
g t
he
effe
ctiv
enes
s an
d v
alu
e o
f in
tern
al a
ud
it a
ctiv
itie
s.
2.2.
1.4
CO
MPL
IAN
CE
ASS
ESSM
ENT
Co
mp
lian
ce A
sses
smen
ts c
on
firm
th
at s
pec
ific
law
s an
d r
egu
lati
on
s h
ave
bee
n a
dh
ered
to
by
pu
blic
en
titi
es.
Co
nte
xt
AD
AA
will
ass
ess c
om
plia
nce
wit
h la
ws a
nd
reg
ula
tio
ns t
hat
hav
e a
dir
ect i
mp
act o
n th
e le
vel o
f ser
vice
s bei
ng
pro
vid
ed
by
the
go
vern
men
t to
th
e g
ener
al p
ub
lic. C
om
plia
nce
Ass
essm
ents
aim
to
ach
ieve
th
e fo
llow
ing
:
• D
eter
min
e th
e d
egre
e o
f co
nsi
sten
cy in
ap
ply
ing
law
s an
d r
egu
lati
on
s b
y p
ub
lic e
nti
ties
.
• E
valu
ate
inst
ance
s o
f n
on
-co
mp
lian
ce t
o t
ake
the
app
rop
riat
e ac
tio
n.
Co
mp
lian
ce A
sses
smen
ts c
ou
ld c
ove
r a
spec
ific
area
un
der
on
e en
tity
or
mu
ltip
le a
reas
acr
oss
a n
um
ber
of
enti
ties
d
epen
din
g o
n t
he
app
lied
law
s an
d r
egu
lati
on
s u
nd
er e
valu
atio
n. T
hes
e as
sess
men
ts c
ou
ld b
e co
nd
uct
ed o
nce
or
on
reg
ula
r b
asis
dep
end
ing
on
th
e cr
itic
alit
y an
d g
ener
al p
erce
pti
on
.
Ap
pro
ach
Co
mp
lian
ce A
sses
smen
ts w
ill b
e co
nd
uct
ed t
o c
ove
r m
ajo
r ar
eas
of
the
Law
s /
Reg
ula
tio
ns
un
der
rev
iew
. Th
e w
ork
will
be
carr
ied
on
a s
amp
le b
asis
.
Ou
tpu
t
At
the
con
clu
sio
n o
f th
e C
om
plia
nce
Ass
essm
ent
AD
AA
will
del
iver
a r
epo
rt t
o t
he
pu
blic
en
tity
det
ailin
g t
he
sco
pe
and
res
ult
s o
f w
ork
per
form
ed a
lon
g w
ith
rec
om
men
dat
ion
s.
2.2.
1.5
FR
AU
D R
ISK
ASS
ESSM
ENT
As p
art o
f th
e A
nti
frau
d P
rog
ram
, AD
AA
has
dev
elo
ped
a 3
-yea
r Fra
ud
Ris
k A
sses
smen
t in
itia
tive
. Wit
hin
the
Frau
d
Ris
k A
sses
smen
ts,
AD
AA
will
ass
ess
pu
blic
en
titi
es’
abili
ty t
o m
itig
ate
frau
d r
isk
acro
ss d
iffe
ren
t o
rgan
izat
ion
al
elem
ents
. Th
e p
urp
ose
of
a Fr
aud
Ris
k A
sses
smen
t is
to
id
enti
fy,
asse
ss a
nd
ad
dre
ss b
oth
po
ten
tial
an
d a
ctu
al
frau
d r
isk
exp
osu
res.
Du
rin
g t
he
asse
ssm
ent,
AD
AA
will
ass
ess
the
imp
act
of
frau
d r
isk
and
will
pro
vid
e th
e m
anag
emen
t o
f th
e p
ub
lic e
nti
ty w
ith
info
rmat
ion
to
en
sure
th
at a
ll n
eces
sary
pre
ven
tati
ve m
easu
res
are
take
n
to a
void
occ
urr
ence
of
frau
d.
Co
nte
xt
Frau
d R
isk
Man
agem
ent
is a
key
ele
men
t o
f th
e A
nti
frau
d P
rog
ram
. Es
tab
lish
ing
a f
rau
d r
isk
man
agem
ent
infr
astr
uct
ure
en
sure
en
titi
es a
re le
ss s
usc
epti
ble
to
fra
ud
by
enh
anci
ng
th
e ab
ility
of
pu
blic
en
titi
es t
o e
valu
ate,
m
itig
ate
and
mo
nit
or r
isk
aris
ing
fro
m fr
aud
, mis
con
du
ct a
nd
co
rru
pti
on
. As p
art o
f th
e A
nti
frau
d P
rog
ram
, AD
AA
w
ill c
on
du
ct F
rau
d R
isk
Ass
essm
ents
on
pu
blic
en
titi
es t
o id
enti
fy, m
easu
re a
nd
pri
ori
tize
fra
ud
, mis
con
du
ct a
nd
co
rru
pti
on
ris
ks;
and
rec
om
men
d t
he
dev
elo
pm
ent
of
corr
esp
on
din
g a
nti
-fra
ud
co
ntr
ols
wit
hin
pu
blic
en
titi
es
and
th
eir
fin
anci
al p
roce
sses
.
AD
AA
will
co
mm
ence
co
nd
uct
ing
Fra
ud
Ris
k A
sses
smen
ts i
n F
ebru
ary
2009
. Th
is e
volu
tio
n i
n o
ur
Ass
essm
ent
Port
folio
is r
equ
ired
fo
r A
DA
A t
o f
ulfi
ll o
ur
exp
and
ed r
esp
on
sib
iliti
es t
o e
nh
ance
eac
h p
ub
lic e
nti
ty’s
effi
cien
cy,
effe
ctiv
enes
s, e
con
om
y, a
cco
un
tab
ility
an
d t
ran
spar
ency
.
Futu
re F
rau
d R
isk
Ass
essm
ents
will
be
con
du
cted
on
pu
blic
en
titi
es o
n a
mu
lti-y
ear
cycl
ical
bas
is.
The
ob
ject
ive
of
the
cycl
ical
bas
is is
to
mea
sure
th
e p
rog
ress
of
pu
blic
en
titi
es in
imp
lem
enti
ng
rec
om
men
dat
ion
s p
rovi
ded
by
AD
AA
wh
ilst
ensu
rin
g t
he
tran
sfer
of
acco
un
tab
ility
fo
r im
ple
men
tati
on
to
th
e p
ub
lic e
nti
ty.
Ap
pro
ach
Each
Ass
essm
ent
will
be
con
du
cted
usi
ng
th
e fo
llow
ing
acc
epte
d i
nd
ust
ry p
ract
ices
fo
r d
iag
no
sin
g i
ssu
es a
nd
d
evel
op
ing
rec
om
men
dat
ion
s u
sin
g f
ram
ewo
rks
dev
elo
ped
by
AD
AA
. Th
is a
pp
roac
h c
on
sist
s o
f fi
ve d
iscr
ete
step
s as
des
crib
ed b
elo
w:
I. C
olle
ct
Info
rmat
ion
III. I
dent
ifyO
bser
vatio
nsIV
. Dem
onst
rate
Find
ings
V. V
alid
ate
Find
ings
& D
evel
op
Reco
mm
enda
tion
II. A
naly
zeIn
form
atio
n
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
31
32
Ou
tpu
t
At
the
con
clu
sio
n o
f th
e Fr
aud
Ris
k A
sses
smen
t, A
DA
A w
ill d
eliv
er t
he
follo
win
g o
utp
ut
to t
he
pu
blic
en
tity
:
• S
elf-
asse
ssm
ent
inst
ruct
ion
s, q
ues
tio
nn
aire
an
d r
esu
lts
• F
rau
d r
isk
and
co
ntr
ol m
atri
x, w
ith
fra
ud
ris
k ra
tin
gs
by
pu
blic
en
tity
man
agem
ent
and
ad
viso
ry b
oar
d
• M
emo
ran
du
m s
um
mar
izin
g p
ote
nti
al g
aps
in f
rau
d m
itig
atio
n a
ctiv
itie
s w
ith
in p
roce
sses
or
bu
sin
ess
un
its
• Fr
aud
ris
k p
rofi
le o
f p
ub
lic e
nti
ties
’ ke
y fr
aud
ris
ks,
incl
ud
ing
man
agem
ent’s
rat
ing
of
thei
r si
gn
ifica
nce
an
d
likel
iho
od
of
occ
urr
ence
• D
raft
of
a ta
ilore
d a
nti
-fra
ud
po
licy
• F
ull
Frau
d R
isk
asse
ssm
ent
Rep
ort
The
Frau
d R
isk
Ass
essm
ent
Rep
ort
will
hav
e co
mp
reh
ensi
ve c
ove
rag
e o
f th
e te
am’s
bo
dy
of
wo
rk in
clu
din
g fi
nd
ing
s,
reco
mm
end
atio
ns,
the
man
agem
ent c
om
men
ts a
nd
, if r
elev
ant,
the
reco
mm
end
ed ti
min
g o
f a fo
llow
up
ass
essm
ent t
o
mea
sure
pro
gre
ss a
gai
nst
the
reco
mm
end
atio
ns.
Th
e Ex
ecu
tive
Su
mm
ary
sum
mar
izes
the
Enti
ty’s
Frau
d R
isk
Ass
essm
ent
hig
hlig
hts
. Th
e Ex
ecu
tive
Su
mm
ary
con
sist
s o
f th
e su
mm
ary
of
fin
din
gs,
co
ncl
usi
on
s, k
ey r
eco
mm
end
atio
ns,
an
d t
he
man
agem
ent
com
men
ts o
n t
he
key
reco
mm
end
atio
ns.
2.2.
1.6
FO
LLO
W-U
P A
SSES
SMEN
T
Bo
th E
nti
ty P
erfo
rman
ce A
sses
smen
ts a
nd
Pro
gra
m P
erfo
rman
ce A
sses
smen
ts w
ill b
e fo
llow
ed u
p o
n a
s re
qu
ired
. Th
e fo
cus
of
follo
w-u
p a
sses
smen
ts w
ill b
e to
rep
ort
on
pu
blic
en
titi
es’
acti
on
s in
res
po
nse
to
pre
vio
us
asse
ssm
ent
reco
mm
end
atio
ns t
hat
wer
e ag
reed
. Th
e cr
iter
ia fo
r sel
ecti
ng
follo
w u
p a
sses
smen
ts in
clu
de
nu
mb
er o
f rec
om
men
dat
ion
s ag
reed
wit
h e
nti
ties
du
rin
g p
revi
ou
s as
sess
men
ts a
nd
sig
nifi
can
ce a
nd
ris
k o
f th
e is
sues
an
d/o
r su
bje
cts.
2.3
ASS
ISTA
NC
E A
ND
AD
VIS
ORY
SER
VIC
ES
AD
AA
pro
vid
es a
dvi
ce a
nd
ass
ista
nce
to
th
e Ex
ecu
tive
Co
un
cil,
Mem
ber
s o
f th
e Ex
ecu
tive
Co
un
cil,
pu
blic
en
titi
es a
nd
o
ther
sta
keh
old
ers
to a
ssis
t th
em i
n t
hei
r w
ork
to
im
pro
ve t
he
per
form
ance
an
d a
cco
un
tab
ility
an
d t
o e
nsu
re t
hat
p
ub
lic e
nti
ties
mee
t se
t o
bje
ctiv
es. T
his
can
be
ach
ieve
d t
hro
ug
h p
rovi
din
g a
ny
of
ou
r ex
isti
ng
ser
vice
s o
r th
rou
gh
a
tailo
red
ad
viso
ry s
ervi
ces.
2.3.
1 P
RA
CTI
CE
GU
IDES
In s
eeki
ng
to
imp
rove
pu
blic
ad
min
istr
atio
n, A
DA
A s
ervi
ces
iden
tify
bet
ter
pra
ctic
es, w
hic
h m
ay t
hen
be
inco
rpo
rate
d
into
Pra
ctic
e G
uid
es f
or
use
th
rou
gh
ou
t th
e p
ub
lic s
ecto
r.
It a
ims
to im
pro
ve p
ub
lic a
dm
inis
trat
ion
by
pro
vid
ing
a m
ech
anis
m t
o id
enti
fy, a
sses
s an
d a
rtic
ula
te g
oo
d p
ract
ice
fro
m
ou
r kn
ow
led
ge
and
un
der
stan
din
g o
f th
e p
ub
lic s
ecto
r, as
wel
l as
pro
vid
ing
gu
idan
ce in
are
as w
her
e im
pro
vem
ents
are
w
arra
nte
d. A
DA
A p
rod
uce
s p
ract
ice
gu
ide
inte
rnal
ly o
r in
co
llab
ora
tio
n w
ith
ext
ern
al p
arti
es.
2.3.
2 A
UD
IT C
OM
MIT
TEES
AN
D IN
TER
NA
L A
UD
IT
AD
AA
bel
ieve
s th
at a
ud
it c
om
mit
tees
an
d in
tern
al a
ud
it a
t p
ub
lic e
nti
ties
pla
y a
vita
l ro
le in
hel
pin
g im
pro
vin
g
fin
anci
al a
nd
op
erat
ion
al p
erfo
rman
ce a
t p
ub
lic e
nti
ties
. Th
eref
ore
, it
is
par
t o
f A
DA
A s
trat
egy
to a
ssis
t au
dit
co
mm
itte
es a
nd
inte
rnal
au
dit
at
pu
blic
en
titi
es a
s fo
llow
s:
• S
up
po
rt p
ub
lic e
nti
ties
in
est
ablis
hin
g t
hei
r in
tern
al a
ud
it a
nd
go
vern
ance
fu
nct
ion
s th
rou
gh
th
e tr
ansf
er
of
kno
wle
dg
e an
d m
eth
od
olo
gie
s, a
nd
hel
pin
g p
ub
lic e
nti
ties
in
id
enti
fyin
g a
nd
rec
ruit
ing
ap
pro
pri
atel
yq
ual
ified
per
son
nel
fo
r th
e In
tern
al A
ud
it f
un
ctio
n.
• S
up
po
rt t
he
esta
blis
hm
ent
of
ind
epen
den
t au
dit
co
mm
itte
es in
pu
blic
en
titi
es, w
her
e ap
plic
able
.•
A
sses
s an
d r
evie
w t
he
qu
alit
y o
f w
ork
of
esta
blis
hed
IA f
un
ctio
ns.
(R
efer
to
AD
AA
’s Se
rvic
es –
Inte
rnal
Au
dit
A
sses
smen
t.)
• P
rovi
de
tech
nic
al s
up
po
rt t
hro
ug
h m
eth
od
olo
gie
s, s
yste
ms
and
sh
arin
g o
f b
est
pra
ctic
es.
• S
up
po
rt In
tern
al a
ud
it u
nit
s b
y p
rovi
din
g w
ork
forc
e an
d t
ech
nic
al e
xper
tise
.•
Sh
are
bes
t p
ract
ices
an
d k
no
wle
dg
e b
etw
een
inte
rnal
au
dit
un
its.
• R
evie
w a
nd
ass
ess
aud
it r
epo
rts
issu
ed b
y th
e in
tern
al a
ud
it u
nit
s.•
Ass
ist
to im
ple
men
t an
d m
ain
tain
th
e e-
Go
vern
ance
po
rtal
in e
ach
Dep
artm
ent
and
pro
vid
e tr
ain
ing
to
use
rs.
• D
evel
op
an
d m
on
ito
r th
e u
nifi
ed In
tern
al A
ud
it M
anu
al f
or
the
Go
vern
men
t.•
Pr
ovi
de
pro
fess
ion
al tr
ain
ing
an
d c
aree
r dev
elo
pm
ent f
or t
he
Inte
rnal
Au
dit
co
mm
un
ity
acro
ss th
e G
ove
rnm
ent.
(e
.g. t
he
CIA
Cer
tifi
cati
on
Cen
tre)
. •
Est
ablis
h e
ffec
tive
an
d t
imel
y co
mm
un
icat
ion
lin
es b
etw
een
Inte
rnal
Au
dit
fu
nct
ion
s ac
ross
th
e G
ove
rnm
ent.
2.3.
3 A
NTI
-FR
AU
D P
RO
GR
AM
AD
AA
will
ass
ist t
he
Go
vern
men
t to
est
ablis
h a
wo
rld
-cla
ss a
nti
frau
d p
rog
ram
. AD
AA
will
als
o a
ssis
t to
imp
lem
ent
the
mai
n e
lem
ents
of
the
anti
fra
ud
pro
gra
m i
n C
entr
al G
ove
rnm
ent
enti
ties
. A
DA
A w
ill s
up
po
rt e
nti
ties
to
d
evel
op
an
d im
ple
men
t th
e fo
llow
ing
:•
Ass
ist
to d
evel
op
a f
rau
d c
on
tro
l po
licy
for
each
en
tity
.•
Co
nd
uct
Fra
ud
Ris
k A
sses
smen
ts.
• T
rain
em
plo
yees
on
th
e fr
aud
co
ntr
ol p
olic
y•
Ass
ist
in t
he
dev
elo
pm
ent
and
imp
lem
enta
tio
n o
f th
e co
nfi
den
tial
dis
clo
sure
sys
tem
s.
2.3.
4 T
ECH
NIC
AL
AD
VIC
E
Giv
e te
chn
ical
ad
vice
to
all
pu
blic
en
titi
es r
elat
ing
to
acc
ou
nti
ng
an
d fi
nan
cial
rep
ort
ing
sta
nd
ard
s as
req
uir
ed
and
req
ues
ted
.
AD
AA
will
als
o is
sue
po
siti
on
pap
ers
to p
rop
ose
en
han
cem
ents
to
th
e R
egu
lati
on
an
d S
up
ervi
sio
n o
f th
e au
dit
p
rofe
ssio
n in
th
e U
AE
thro
ug
h c
oo
rdin
atio
n w
ith
fed
eral
an
d lo
cal r
egu
lato
ry b
od
ies.
In a
dd
itio
n, A
DA
A is
sues
a m
on
thly
IFR
S d
iges
t to
pro
mo
te a
war
enes
s o
f st
akeh
old
ers
of
Inte
rnat
ion
al F
inan
cial
R
epo
rtin
g S
tan
dar
ds
(IFR
Ss)
in w
ay t
o s
up
po
rt c
on
sist
ent
app
licat
ion
of
acco
un
tin
g s
tan
dar
ds
acro
ss p
ub
lic
enti
ties
.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
33
34
2.4
SP
ECIA
L EX
AM
INA
TIO
NS
SER
VIC
ES
AD
AA
un
der
take
s o
ther
ass
ura
nce
act
ivit
ies.
Th
ese
are
gen
eral
ly i
n r
esp
on
se t
o r
equ
ests
fro
m s
take
ho
lder
s o
r as
res
ult
of
AD
AA
wo
rk.
Ind
ivid
ual
ass
ura
nce
act
ivit
ies
may
be
han
dle
d t
hro
ug
h t
he
issu
e o
f a
form
al r
epo
rt o
r b
y co
rres
po
nd
ence
.
Spec
ial E
xam
inat
ion
will
als
o in
clu
de
frau
d a
nd
mis
con
du
ct in
vest
igat
ion
s w
ith
in p
ub
lic e
nti
ties
as
man
dat
ed b
y la
w:
• C
on
du
ct in
vest
igat
ion
s re
late
d t
o f
rau
d a
nd
mis
con
du
ct.
• R
esp
on
d t
o r
equ
ests
fro
m p
ub
lic e
nti
ties
to
ad
dre
ss r
elat
ed a
reas
of
con
cern
.•
Liai
se w
ith
lo
cal
go
vern
men
tal,
exte
rnal
co
nsu
ltan
ts,
leg
al c
ou
nse
l an
d l
aw e
nfo
rcem
ent
agen
cies
, as
dee
med
ap
pro
pri
ate.
• D
evel
op
pro
toco
ls t
o r
esp
on
d t
o i
nte
rnal
in
vest
igat
ion
s, e
nfo
rcem
ent
and
acc
ou
nta
bili
ty,
dis
clo
sure
an
d r
emed
ial
acti
on
2.5
TR
AIN
ING
AN
D D
EVEL
OPM
ENT
SER
VIC
ES
It’s
also
par
t o
f A
DA
A’s
man
dat
e to
tra
in a
nd
dev
elo
p U
AE
Nat
ion
al G
rad
uat
es. T
her
efo
re, A
DA
A is
ded
icat
ed t
o e
nsu
re
that
th
e U
AE
Nat
ion
al G
rad
uat
es w
ill h
ave
the
nec
essa
ry k
no
wle
dg
e, s
kills
an
d e
xper
ien
ce, t
o c
arry
ou
t th
e o
per
atio
nal
p
rog
ram
s b
y ke
epin
g t
hem
ab
reas
t o
f th
e la
test
dev
elo
pm
ent
in t
he
wo
rld
of
bu
sin
ess,
acc
ou
nti
ng
, au
dit
ing
an
d
fin
ance
an
d b
y al
so e
nsu
rin
g t
hat
th
ey a
re u
p t
o d
ate
in t
erm
s o
f p
rofe
ssio
nal
an
d c
on
tin
uin
g e
du
cati
on
.
To a
chie
ve t
his
man
dat
e, A
DA
A h
ave
par
tner
ed w
ith
lea
din
g i
nst
itu
tio
ns
and
co
urs
e p
rovi
der
s to
off
er c
ust
om
ized
p
rofe
ssio
nal
pro
gra
ms
such
as
the
CPA
an
d C
IA t
o U
AE
Nat
ion
als,
to
hel
p t
hem
in
acq
uir
ing
th
e n
eces
sary
ski
lls a
nd
kn
ow
led
ge
to a
dva
nce
an
d e
xcel
in t
hei
r ca
reer
s, a
llow
ing
th
em t
o b
eco
me
key
com
po
nen
ts in
th
e g
row
th a
nd
su
cces
s o
f th
e Em
irat
e o
f A
bu
Dh
abi.
2.5.
1 C
ERTI
FIED
PU
BLI
C A
CC
OU
NTA
NT
(CPA
) PR
OG
RA
M
Bu
sin
esse
s to
day
incr
easi
ng
ly r
equ
ire
pro
fess
ion
als
wh
o c
an in
teg
rate
kn
ow
led
ge
and
ski
lls f
rom
mu
ltip
le s
ou
rces
to
ad
dre
ss s
trat
egic
bu
sin
ess
issu
es a
nd
hel
p c
reat
e n
ew in
no
vati
on
-dri
ven
bu
sin
ess
mo
del
s. T
his
inn
ova
tio
n im
per
ativ
e ca
ll fo
r u
niq
ue
op
po
rtu
nit
ies
for
acco
un
tin
g p
rofe
ssio
nal
s w
ho
can
ad
d n
ew v
alu
e in
a g
lob
al,
liber
aliz
ed a
nd
fre
e ec
on
om
y. T
her
e is
an
urg
ent
nee
d f
or
acco
un
tin
g p
rofe
ssio
nal
s w
ho
are
no
t o
nly
so
un
d in
th
e tr
adit
ion
al a
cco
un
tin
g
dis
cip
lines
bu
t al
so p
oss
ess
cutt
ing
-ed
ge
inte
gra
tive
an
d p
rofe
ssio
nal
co
mp
eten
cies
wit
h m
ult
i-dis
cip
linar
y kn
ow
led
ge
and
ski
lls.
In t
he
wak
e o
f th
ese
inte
rest
ing
dev
elo
pm
ents
, N
atio
nal
Ass
oci
atio
n o
f St
ate
Bo
ard
s o
f A
cco
un
tan
cy (
NA
SBA
) in
as
soci
atio
n w
ith
Am
eric
an In
stit
ute
of
Cer
tifi
ed P
ub
lic A
cco
un
tan
ts (
AIC
PA)
hav
e co
nce
ived
, des
ign
ed a
nd
dev
elo
ped
a
un
iqu
e Pr
ofe
ssio
nal
Cer
tifi
cati
on
Pro
gra
m,
the
CPA
Pro
gra
m,
for
the
ben
efit
of
can
did
ates
see
kin
g c
aree
rs i
n t
he
Acc
ou
nti
ng
, Man
agem
ent
and
IT s
pec
tru
m.
The
CPA
Pro
gra
m is
sp
ecifi
cally
des
ign
ed t
o m
eet
the
dem
and
s o
f m
od
ern
acc
ou
nti
ng
pro
fess
ion
als.
Th
e C
PA P
rog
ram
in
teg
rate
s in
to it
s b
od
y o
f kn
ow
led
ge,
are
as li
ke m
anag
emen
t, in
form
atio
n t
ech
no
log
y an
d E
-Bu
sin
ess,
Un
ited
Sta
tes
Gen
eral
ly A
ccep
ted
Acc
ou
nti
ng
Pri
nci
ple
s (U
S G
AA
P), U
nit
ed S
tate
s G
ener
ally
Acc
epte
d A
ud
itin
g S
tan
dar
ds
(US
GA
AS)
, co
de
of
eth
ics,
an
d s
oft
ski
lls, a
lon
g w
ith
th
e co
re a
reas
like
acc
ou
nti
ng
, au
dit
ing
, tax
atio
n a
nd
bu
sin
ess
law
.
CPA
Pro
gra
m O
bje
ctiv
es
The
CPA
Pro
gra
m is
a w
orl
d-c
lass
pro
fess
ion
al e
du
cati
on
pro
gra
m f
or
lead
ersh
ip c
aree
rs in
fin
ance
, acc
ou
nti
ng
an
d b
usi
nes
s. P
rovi
din
g a
stu
dy
of
the
pro
fess
ion
al a
ttri
bu
tes
of
eth
ics
and
inte
gri
ty, t
he
CPA
Pro
gra
m in
du
cts
the
Trai
nee
s in
to t
he
rew
ard
ing
wo
rld
of
the
pra
ctic
ing
pro
fess
ion
al.
Wh
ile e
nsu
rin
g th
at C
PAs a
re h
igh
ly e
du
cate
d te
chn
ical
ly a
nd
pro
fess
ion
ally
, th
e C
PA P
rog
ram
loca
tes p
rofe
ssio
nal
ac
cou
nti
ng
ed
uca
tio
n w
ith
in t
he
con
tem
po
rary
an
d i
nte
rco
nn
ecte
d c
on
text
s o
f b
usi
nes
s st
rate
gy,
dec
isio
n-
mak
ing
an
d le
ader
ship
, an
d c
orp
ora
te g
ove
rnan
ce.
Rec
og
niz
ing
th
e fl
exib
le s
tru
ctu
re o
f, a
nd
nee
d f
or
mo
bili
ty i
n t
he
mo
der
n w
orl
d o
f p
rofe
ssio
nal
wo
rk,
and
u
nd
erst
and
ing
th
e co
mp
etin
g d
eman
ds
of
wo
rk a
nd
lif
esty
le c
ho
ices
, th
e C
PA P
rog
ram
is
off
ered
by
lead
ing
ed
ge,
ed
uca
tio
nal
ly in
no
vati
ve a
nd
hig
hly
eff
ecti
ve fl
exib
le le
arn
ing
tec
hn
olo
gie
s.
Pro
gra
m S
tru
ctu
re
AD
AA
Cla
ssro
om
Tra
inin
g s
hal
l be
con
du
cted
fo
r a
per
iod
of
148
ho
urs
du
rin
g t
he
term
in a
cco
rdan
ce w
ith
th
e se
t sc
hed
ule
to
co
ver
the
fou
r p
arts
of
the
pro
gra
m. T
he
stu
dy
pro
gra
m is
bas
ed o
n 2
6 le
ctu
res
of
4 h
ou
rs f
or
each
le
ctu
re. F
or
mo
re in
form
atio
n, k
ind
ly r
efer
to
th
e sc
hed
ule
pro
vid
ed f
rom
AD
AA
Tra
inin
g C
ente
r.
2.5.
2 C
ERTI
FIED
INTE
RN
AL
AU
DIT
OR
(C
IA)
PRO
GR
AM
Cer
tifi
ed I
nte
rnal
Au
dit
or
(CIA
) is
a d
esig
nat
ion
sp
on
sore
d b
y th
e In
stit
ute
of
Inte
rnal
Au
dit
ors
(IIA
). To
dat
e,
the
Inst
itu
te h
as c
erti
fied
mo
re t
han
50,
000
qu
alifi
ed in
tern
al a
ud
itin
g p
rofe
ssio
nal
s ar
ou
nd
th
e w
orl
d. T
he
IIA
cert
ifica
tio
n p
rog
ram
has
bee
n d
evel
op
ed f
or
the
pu
rpo
se o
f g
ran
tin
g p
rofe
ssio
nal
rec
og
nit
ion
to
th
ose
hav
ing
m
aste
ry o
ver
that
bo
dy
of
kno
wle
dg
e. M
aste
ry is
det
erm
ined
by
succ
essf
ul c
om
ple
tio
n o
f C
IA.
The
des
ign
atio
n o
f th
e C
IA h
as r
eflec
ted
, fo
r m
ore
th
an 2
5 ye
ars,
co
mp
eten
ce in
th
e p
rin
cip
les
and
pra
ctic
es o
f in
tern
al a
ud
itin
g a
nd
has
ser
ved
as
the
on
ly in
tern
atio
nal
ly a
ccep
ted
des
ign
atio
n f
or
inte
rnal
au
dit
ors
.
Att
ain
ing
th
e C
IA d
esig
nat
ion
ou
twar
dly
in
dic
ates
th
e ac
hie
vem
ent
and
co
mm
itm
ent
to t
he
pro
fess
ion
. Fu
rth
erm
ore
, it
off
ers
add
itio
nal
exp
erti
se a
nd
th
oro
ug
h k
no
wle
dg
e o
f o
per
atio
ns.
Th
e C
IA i
s a
valu
able
re
sou
rce
to e
xecu
tive
man
agem
ent
and
bo
ard
s o
f d
irec
tors
in
acc
om
plis
hin
g o
vera
ll g
oal
s an
d o
bje
ctiv
es.
The
CIA
des
ign
atio
n m
akes
a w
orl
d o
f d
iffe
ren
ce n
o m
atte
r w
her
e yo
u c
ho
ose
to
pra
ctic
e in
tern
al a
ud
itin
g.
CIA
Pro
gra
m O
bje
ctiv
es
The
ob
ject
ives
of
the
CIA
Pro
gra
m is
fo
r th
e Tr
ain
ees
to h
ave
the
pro
fess
ion
al a
bili
ty t
o e
ffici
entl
y co
ntr
ol,
iden
tify
ri
sks,
an
d e
xam
ine
rem
edie
s w
ith
res
pec
t to
cu
rren
t p
ract
ice
of
inte
rnal
au
dit
ing
. A
dd
itio
nal
ly,
it h
elp
s th
em
in u
nd
erst
and
ing
th
e 21
st c
entu
ry m
anag
emen
t p
rin
cip
les.
Mo
reo
ver,
the
wo
rld
wid
e re
cog
nit
ion
of
the
CIA
d
esig
nat
ion
allo
ws
mem
ber
s th
e o
pp
ort
un
ity
to p
ract
ice
glo
bal
ly in
th
e fi
eld
of
inte
rnal
au
dit
ing
an
d a
ssis
ts t
hem
in
th
e u
pw
ard
mo
vem
ent
in t
he
pro
fess
ion
.
Pro
gra
m S
tru
ctu
re
AD
AA
Cla
ssro
om
Tra
inin
g s
hal
l be
con
du
cted
in a
cco
rdan
ce w
ith
th
e se
t sc
hed
ule
to
co
ver
the
fou
r p
arts
of
the
pro
gra
m. F
or
mo
re in
form
atio
n, k
ind
ly r
efer
to
th
e sc
hed
ule
pro
vid
ed f
rom
AD
AA
Tra
inin
g C
ente
r.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
Part
Th
ree
2008
Rep
ort
2008
was
an
exc
epti
on
al y
ear
as A
DA
A w
ent
thro
ug
h a
maj
or
exer
cise
to
rea
lign
an
d r
epo
siti
on
its
elf.
Man
y ch
ang
es in
all
asp
ects
of
man
dat
e, o
rgan
izat
ion
an
d o
per
atio
ns
wer
e m
ade,
all
in o
rder
to
en
han
ce t
he
valu
e cr
eate
d th
rou
gh
AD
AA
serv
ices
. Bel
ow
is a
sum
mar
y o
f key
hig
hlig
hts
an
d e
ven
ts th
at c
reat
ed a
nd
dis
tin
gu
ish
ed
the
new
fea
ture
s o
f A
DA
A.
3.1
200
8 H
IGH
LIG
HTS
A s
um
mar
y o
f th
e h
igh
ligh
ts f
or
2008
is s
et o
ut
bel
ow
.
35
36
2.5.
3 EL
IGIB
ILIT
Y A
ND
CR
ITER
IA
AD
AA
el
igib
ility
is
co
nfi
ned
to
U
AE
Nat
ion
als
can
did
ates
wh
o h
ave
Bac
hel
or
deg
ree
fro
m a
reg
ion
ally
or
nat
ion
ally
ac
cred
ited
colle
ge
or u
niv
ersi
ty, i
nte
rest
ed
in a
cco
un
tin
g, a
ud
itin
g, t
ax a
nd
ad
viso
ry,
hav
e g
oo
d
kno
wle
dg
e o
f En
glis
h
and
g
oo
d c
om
man
d o
f IT
lit
erac
y, h
ave
the
abili
ty to
wo
rk in
a te
am, a
nd
hav
e st
ron
g
care
er c
om
mit
men
t.
Law
nu
mb
er 1
4 fo
r 20
08 w
as is
sued
to
est
ablis
h A
DA
A a
nd
rep
lace
th
e ex
isti
ng
Ab
u D
hab
i Au
dit
Au
tho
rity
wit
h a
mai
n g
oal
to
incr
ease
acc
ou
nta
bili
ty a
nd
tra
nsp
aren
cy in
pu
blic
en
titi
es.
Stra
teg
ical
ly r
epo
siti
on
ed A
DA
A a
nd
co
mp
lete
d it
s in
tern
al r
estr
uct
uri
ng
.
Issu
ed a
nd
pu
blis
hed
fo
r th
e fi
rst
tim
e an
an
nu
al r
epo
rt.
AD
AA
fin
anci
al s
tate
men
ts w
ere
pre
par
ed i
n a
cco
rdan
ce w
ith
In
tern
atio
nal
Pu
blic
Sec
tor
Acc
ou
nti
ng
Stan
dar
ds
(IPS
AS)
an
d a
ud
ited
by
an e
xter
nal
au
dit
or.
A c
orp
ora
te p
lan
was
dev
elo
ped
incl
ud
ing
set
tin
g A
DA
A’s
vis
ion
, mis
sio
n a
nd
str
ateg
ies.
For
the
firs
t ti
me,
th
e fi
nan
cial
sta
tem
ent
of
the
Go
vern
men
t w
as p
rep
ared
in a
cco
rdan
ce w
ith
Inte
rnat
ion
al
Pub
lic S
ecto
r A
cco
un
tin
g S
tan
dar
ds
(IPS
AS)
an
d a
ud
ited
by
AD
AA
.
Ass
iste
d m
ore
th
an 2
9 p
ub
lic e
nti
ties
in e
stab
lish
ing
inte
rnal
au
dit
fu
nct
ion
s b
y h
elp
ing
in t
he
recr
uit
men
t
pro
cess
an
d r
olli
ng
ou
t th
e In
tern
al A
ud
it a
nd
Ris
k M
anag
emen
t sy
stem
(e-
Go
vern
ance
po
rtal
).
Ass
iste
d i
n e
stab
lish
ing
au
dit
co
mm
itte
es i
n a
ll th
e G
ove
rnm
ent
Dep
artm
ents
th
rou
gh
iss
uin
g t
he
un
ified
Au
dit
Co
mm
itte
e C
har
ter.
AD
AA
is r
epre
sen
ted
in a
ll au
dit
co
mm
itte
es in
th
e G
ove
rnm
ent
Dep
artm
ents
.
Au
tom
ated
AD
AA
bu
sin
ess
and
su
pp
ort
pro
cess
es t
hro
ug
h t
he
imp
lem
enta
tio
n o
f u
p-t
o-d
ate
info
rmat
ion
syst
ems
and
to
ols
.
The
CPA
an
d C
IA p
rog
ram
s w
ere
setu
p.
Dev
elo
ped
au
dit
met
ho
do
log
ies
and
res
tru
ctu
rin
g o
f re
po
rtin
g a
nd
co
mm
un
icat
ion
pro
cess
es.
Issu
ed m
ore
th
an 5
0 au
dit
rep
ort
s an
d r
elat
ed p
rod
uct
s.
Cre
ated
an
d is
sued
a C
od
e o
f C
on
du
ct f
or
AD
AA
.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
37
38
3.2
AD
AA
RES
TRU
CTU
RIN
G
As p
art o
f Ab
u D
hab
i Go
vern
men
t’s re
stru
ctu
rin
g a
ctiv
itie
s, a
new
man
agem
ent t
eam
was
pu
t in
pla
ce a
t AD
AA
. Th
e n
ew
team
ass
essm
ent
of
AD
AA
’s o
per
atio
ns
and
per
form
ance
ind
icat
ed t
hat
AD
AA
nee
ded
to
res
tru
ctu
re it
s b
usi
nes
s m
od
el
and
rep
osi
tio
n it
self
in o
rder
to
del
iver
qu
alit
y va
lue
serv
ices
to
its
stak
eho
lder
s. T
his
req
uir
ed c
han
ges
in m
anag
emen
t,
sco
pe
of
wo
rk, a
nd
val
ue
crea
tio
n o
f A
DA
A.
A s
et o
f q
uic
k fi
xes
wer
e d
evel
op
ed t
o t
ake
AD
AA
to
th
e n
ext
leve
l:
• G
ath
ered
fee
db
ack
and
req
uir
emen
ts f
rom
its
stak
eho
lder
s to
en
sure
th
at A
DA
A’s
pro
du
cts
and
ser
vice
s m
eet
thei
r
nee
ds
and
fo
cus
on
ris
ks a
nd
ch
alle
ng
es t
he
Go
vern
men
t o
f A
bu
Dh
abi i
s fa
cin
g in
ach
ievi
ng
its
go
als.
• B
ench
mar
ked
ag
ain
st w
orl
d l
ead
ing
pra
ctic
es s
uch
as
Au
stra
lia,
New
Zea
lan
d a
nd
UK
to
Alig
n A
DA
A w
ith
inte
rnat
ion
al p
eer
org
aniz
atio
ns
and
bes
t p
ract
ices
.
• D
evel
op
men
t o
f st
rate
gic
an
d o
per
atio
nal
pla
ns
to d
efin
e th
e vi
sio
n, m
issi
on
an
d o
bje
ctiv
es o
f A
DA
A, a
nd
en
sure
bet
ter
alig
nm
ent
of
AD
AA
wit
h A
bu
Dh
abi G
ove
rnm
ent.
• C
han
ge
in l
ead
ersh
ip a
nd
bu
sin
ess
mo
del
, in
tro
du
cin
g n
ew f
un
ctio
nal
un
its
to i
ncr
ease
th
e va
lue-
reac
h a
nd
cap
abili
ties
of
AD
AA
.
• S
up
po
rted
th
e en
actm
ent
of
new
AD
AA
Law
(N
um
ber
14
of
2008
) b
y p
rop
osi
ng
cla
rifi
cati
on
s an
d a
men
dm
ents
to
its
man
dat
e to
en
able
it t
o c
arry
ou
t it
s m
issi
on
an
d m
eet
its
ob
ject
ives
.
• R
ebra
nd
ing
of
AD
AA
incl
ud
ing
em
bar
kin
g o
n a
maj
or
awar
enes
s ca
mp
aig
n e
xpla
inin
g t
he
new
ch
ang
es in
AD
AA
(inte
rnal
ly w
ith
in t
he
AD
AA
), an
d (e
xter
nal
ly t
o o
ur
stak
eho
lder
s an
d t
he
pu
blic
in g
ener
al).
• A
dd
ed a
nu
mb
er o
f se
rvic
es t
o c
ater
fo
r cl
ien
ts’
nee
d f
or
fin
anci
al a
ssu
ran
ce,
per
form
ance
an
d r
isk
assu
ran
ce,
assi
stan
ce a
nd
ad
viso
ry, a
nd
sp
ecia
l exa
min
atio
n s
ervi
ces.
3.3
REA
LIG
NM
ENT
OF
AD
AA
SER
VIC
ES
Bas
ed o
n t
he
iden
tifi
ed s
trat
egic
pri
ori
ties
, AD
AA
man
agem
ent
con
du
cted
a s
erie
s o
f st
akeh
old
er in
terv
iew
s an
d
inte
rnal
wo
rksh
op
s to
eva
luat
e w
het
her
ou
r cu
rren
t se
rvic
es p
ort
folio
mee
ts t
he
nee
ds
of
ou
r st
akeh
old
ers.
For
exam
ple
, AD
AA
has
mad
e th
e st
rate
gic
dec
isio
n t
o im
ple
men
t n
ew s
ervi
ces
in 2
009
(ple
ase
refe
r to
Par
t 2)
. Th
ese
off
erin
gs
will
en
able
AD
AA
to
bet
ter
serv
e A
bu
Dh
abi a
nd
fu
lfill
its
man
dat
e o
f p
rom
oti
ng
go
vern
men
t ac
cou
nta
bili
ty a
nd
tra
nsp
aren
cy.
3.4
FIN
AN
CIA
L A
UD
IT M
ETH
OD
OLO
GIE
S
AD
AA
dev
elo
ped
wo
rk m
eth
od
olo
gie
s th
at f
ost
er it
s m
and
ate
and
sp
ecifi
c se
rvic
es. T
hes
e m
eth
od
olo
gie
s co
ver
AD
AA
’s fi
nan
cial
au
dit
s, fi
nan
cial
exa
min
atio
n,
aud
itin
g a
nd
acc
ou
nti
ng
sta
nd
ard
s se
rvic
es a
nd
reg
ula
tio
n a
nd
su
per
visi
on
ser
vice
s.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
Esta
blis
hed
fo
ren
sic
cap
abili
ties
in
AD
AA
res
po
nsi
ble
fo
r ca
rryi
ng
ou
t sp
ecia
l in
vest
igat
ion
s an
d s
up
po
rt t
he
imp
lem
enta
tio
n o
f an
tifr
aud
pro
gra
ms
in g
ove
rnm
ent
enti
ties
.
Eng
aged
wit
h o
ur
cou
nte
rpar
ts in
UA
E, A
ust
ralia
, New
Zea
lan
d a
nd
th
e U
K t
o s
har
e le
adin
g p
ract
ices
an
d o
pen
lines
of
com
mu
nic
atio
ns
for
the
furt
her
dev
elo
pm
ent
of
AD
AA
.
Rec
ruit
ed f
emal
e te
chn
ical
sta
ff t
o b
e p
art
of
AD
AA
wo
rk f
orc
e. P
rio
r to
200
8, A
DA
A d
id n
ot
recr
uit
tec
hn
ical
fem
ale
emp
loye
es t
o w
ork
as
aud
ito
rs.
Rec
ruit
ed U
AE
Nat
ion
als
to t
rain
an
d d
evel
op
in t
he
aud
it a
nd
acc
ou
nti
ng
pro
fess
ion
to
set
th
e ro
ad f
or
a d
ynam
ic
succ
essi
on
pro
cess
fo
r n
atio
nal
s in
AD
AA
in t
he
com
ing
yea
rs.
Imp
lem
ente
d p
olic
ies
and
pro
ced
ure
s fo
r su
pp
ort
ser
vice
s (I
T, H
R, F
inan
ce a
nd
Pro
cure
men
t);
Seco
nd
men
t o
f A
DA
A s
taff
wit
h p
rofe
ssio
nal
exp
erti
se in
sp
ecifi
c ar
eas
to p
ub
lic e
nti
ties
.
Ren
ova
ted
AD
AA
offi
ces
at o
ur
pre
sen
t ad
dre
ss.
39
40
AD
AA
’s w
ork
met
ho
do
log
ies
wer
e d
eriv
ed f
rom
inte
rnat
ion
al s
tan
dar
ds
and
bes
t p
ract
ices
issu
ed b
y th
e In
tern
atio
nal
Fe
der
atio
n o
f A
cco
un
tan
ts (
IFA
C)
and
th
e A
mer
ican
In
stit
ute
Of
Cer
tifi
ed P
ub
lic A
cco
un
tan
ts (
AIC
PA).
The
fin
anci
al
aud
it a
nd
exa
min
atio
n m
eth
od
olo
gie
s en
able
AD
AA
to
en
sure
co
nsi
sten
cy in
th
e q
ual
ity
of
wo
rk a
nd
co
nfo
rmit
y o
f A
DA
A’s
op
erat
ion
s, s
tan
dar
ds
of
serv
ice
and
del
iver
able
s w
ith
inte
rnat
ion
al p
eers
.
3.5
AU
TOM
ATI
ON
OF
WO
RK
MET
HO
DO
LOG
IES
Au
tom
atio
n o
f A
DA
A’s
wo
rk i
s a
top
pri
ori
ty a
nd
a m
ain
dri
ver
to a
chie
ve e
ffec
tive
kn
ow
led
ge
man
agem
ent.
In
o
rder
to
imp
rove
th
e ef
fici
ency
, eff
ecti
ven
ess
and
qu
alit
y o
f w
ork
, AD
AA
is r
olli
ng
ou
t au
tom
ated
so
luti
on
s fo
r al
l its
w
ork
met
ho
do
log
ies.
Aft
er c
aref
ul a
sses
smen
t an
d d
ue
pro
cess
, AD
DA
is c
urr
entl
y ro
llin
g o
ut
Cas
ewar
e fo
r Fi
nan
cial
A
ud
its
and
Pen
tan
a A
ud
it W
ork
Sys
tem
(PA
WS)
fo
r Fi
nan
cial
Exa
min
atio
n s
ervi
ces.
Bo
th a
re in
tern
atio
nal
ly r
eco
gn
ized
so
ftw
are
solu
tio
ns
that
are
use
d b
y A
DA
A’s
pee
rs.
3.6
AU
DIT
OF
THE
FIN
AN
CIA
L ST
ATE
MEN
TS O
F TH
E G
OV
ERN
MEN
T IN
AC
CO
RD
AN
CE
WIT
H IN
TER
NA
TIO
NA
L PU
BLI
C S
ECTO
R A
CC
OU
NTI
NG
STA
ND
AR
DS
(IPS
AS)
In o
rder
to
en
han
ce t
he
qu
alit
y an
d t
ran
spar
ency
of
fin
anci
al r
epo
rtin
g b
y th
e G
ove
rnm
ent
and
en
suri
ng
co
nsi
sten
t m
easu
rem
ent,
rec
og
nit
ion
an
d d
iscl
osu
re o
f fi
nan
cial
info
rmat
ion
, AD
AA
pro
vid
ed e
xten
sive
su
pp
ort
to
th
e Fi
nan
ce
Dep
artm
ent
of
the
Go
vern
men
t to
pre
par
e, f
or
the
firs
t ti
me,
fin
anci
al s
tate
men
ts o
f th
e G
ove
rnm
ent
in a
cco
rdan
ce
wit
h I
nte
rnat
ion
al P
ub
lic S
ecto
r A
cco
un
tin
g S
tan
dar
ds
(IPSA
S),
an i
nte
rnat
ion
ally
rec
og
niz
ed a
nd
co
mp
reh
ensi
ve
rep
ort
ing
fra
mew
ork
iss
ued
by
the
Inte
rnat
ion
al P
ub
lic S
ecto
r A
cco
un
tin
g S
tan
dar
ds
Bo
ard
. Th
ese
wer
e au
dit
ed b
y A
DA
A in
acc
ord
ance
wit
h t
he
Inte
rnat
ion
al S
tan
dar
ds
on
Au
dit
ing
. 3.
7 D
ATA
BA
SE F
OR
LA
WS
AN
D R
EGU
LATI
ON
S
Du
rin
g 2
008,
AD
AA
est
ablis
hed
an
ele
ctro
nic
dat
abas
e fo
r al
l la
ws
and
reg
ula
tio
ns
issu
ed i
n t
he
Emir
ate
sin
ce 1
965
to d
ate,
an
d d
evel
op
ed a
use
r-fr
ien
dly
sea
rch
en
gin
e to
allo
w u
sers
to
ob
tain
th
e re
leva
nt
info
rmat
ion
in a
n e
asy
and
ef
fect
ive
way
. Th
e d
atab
ase
is k
ept
curr
ent
and
is u
pd
ated
on
a w
eekl
y b
asis
.
3.8
AU
DIT
OR
OF
CH
OIC
E FO
R N
OT-
FOR
-PR
OFI
T O
RG
AN
IZA
TIO
NS
Du
rin
g 2
008,
AD
AA
was
ap
pro
ach
ed b
y p
rom
inen
t n
ot-
for-
pro
fit
org
aniz
atio
ns
to a
ud
it t
hei
r fi
nan
cial
sta
tem
ents
an
d
per
form
en
tity
per
form
ance
ass
essm
ents
. AD
AA
was
sel
ecte
d b
y th
ese
org
aniz
atio
ns
afte
r a
du
e p
roce
ss o
f co
mp
aris
on
to
oth
er s
ervi
ce p
rovi
der
s. T
he
feed
bac
k re
ceiv
ed b
y A
DA
A i
nd
icat
es t
hat
AD
AA
’s d
eliv
erab
les
wer
e b
enefi
cial
, co
nst
ruct
ive,
an
d a
dd
ed v
alu
e to
th
ese
org
aniz
atio
ns.
3.9
GU
IDEL
INES
FO
R S
ELEC
TIO
N O
F ST
ATU
TORY
AU
DIT
OR
S
Du
rin
g 2
008,
AD
AA
est
ablis
hed
gu
idel
ines
fo
r th
e se
lect
ion
of
Stat
uto
ry A
ud
ito
rs b
y p
ub
lic e
nti
ties
. Th
e m
ain
o
bje
ctiv
es o
f th
ese
gu
idel
ines
are
(i)
to e
limin
ate,
as
mu
ch a
s p
oss
ible
, th
e ju
dg
men
tal
fact
ors
in
flu
enci
ng
th
e se
lect
ion
of
Stat
uto
ry A
ud
ito
rs,
(ii)
to e
nsu
re t
hat
th
e au
dit
s o
f p
ub
lic e
nti
ties
are
bei
ng
per
form
ed b
y th
e St
atu
tory
Au
dit
ors
hav
ing
th
e h
igh
est
exp
erti
se a
nd
res
ou
rces
nee
ded
to
co
mp
lete
th
e au
dit
wit
h b
est
qu
alit
y an
d a
t th
e sa
me
tim
e ef
fici
entl
y, a
nd
(iii
) to
en
sure
th
at t
he
Stat
uto
ry A
ud
ito
rs a
re b
ein
g f
airl
y co
mp
ensa
ted
fo
r th
e au
dit
ser
vice
s th
ey p
rovi
ded
.
3.10
M
EMB
ERSH
IP IN
TH
E IN
TER
NA
TIO
NA
L FO
RU
M O
F IN
DEP
END
ENT
A
UD
IT R
EGU
LATO
RS
(IFI
AR
)
AD
AA
is c
urr
entl
y se
ekin
g t
o t
ake
a m
ore
act
ive
role
in p
rom
oti
ng
co
llab
ora
tio
n in
reg
ula
tory
act
ivit
y to
imp
rove
au
dit
qu
alit
y an
d s
har
ing
exp
erie
nce
wit
h i
nte
rnat
ion
al p
eers
th
rou
gh
its
mem
ber
ship
in
th
e In
tern
atio
nal
Fo
rum
of
Ind
epen
den
t A
ud
it R
egu
lato
rs (I
FIA
R).
IFIA
R is
an
inte
rnat
ion
al b
od
y o
f su
pre
me
aud
it in
stit
uti
on
s an
d
reg
ula
tors
th
at w
as e
stab
lish
ed t
o s
har
e kn
ow
led
ge
of
the
aud
it m
arke
t en
viro
nm
ent
and
pra
ctic
al e
xper
ien
ce o
f in
dep
end
ent
aud
it r
egu
lato
ry a
ctiv
ity.
3.11
C
OM
BIN
ED F
INA
NC
IAL
STA
TEM
ENTS
OF
STA
TE-O
WN
ED E
NTE
RPR
ISES
For
the
firs
t ti
me,
AD
AA
init
iate
d a
pro
cess
of
com
bin
ing
th
e fi
nan
cial
sta
tem
ents
of
all s
tate
-ow
ned
en
terp
rise
s o
wn
ed b
y th
e G
ove
rnm
ent
(SO
Es).
The
com
bin
ed fi
nan
cial
sta
tem
ents
wer
e p
rep
ared
to
pro
vid
e a
bir
d’s
eye
view
o
f th
e fi
nan
cial
po
siti
on
of
SOEs
, wh
ich
AD
AA
co
nsi
der
s re
leva
nt
and
use
ful t
o A
DA
A’s
stak
eho
lder
s. T
he
pro
cess
o
f co
mb
inin
g t
he
fin
anci
al s
tate
men
ts o
f SO
Es w
ill c
on
tin
ue
to b
e fu
rth
er e
nh
ance
d in
th
e fu
ture
.
3.12
IF
RS
DIG
EST
AN
D T
ECH
NIC
AL
AD
VIC
ES
AD
AA
issu
ed IF
RS
Dig
est
to p
rom
ote
aw
aren
ess
of
stak
eho
lder
s o
f In
tern
atio
nal
Fin
anci
al R
epo
rtin
g S
tan
dar
ds
(IFR
Ss) i
n w
ay t
o s
up
po
rt c
on
sist
ent
app
licat
ion
of
acco
un
tin
g s
tan
dar
ds
acro
ss p
ub
lic e
nti
ties
.
3.13
PR
OPO
SALS
TO
EN
HA
NC
E TH
E R
EGU
LATI
ON
OF
THE
AU
DIT
PR
OFE
SSIO
N
AD
AA
pro
vid
ed s
pec
ific
pro
po
sals
to
Min
istr
y o
f Ec
on
om
y an
d o
ther
rel
ated
par
ties
to
en
han
ce t
he
curr
ent
law
s an
d le
gis
lati
on
s re
late
d t
o t
he
aud
it p
rofe
ssio
n. A
DA
A’s
pro
po
sals
cen
tere
d a
rou
nd
imp
rovi
ng
th
e g
ove
rnan
ce,
licen
sin
g,
pro
fess
ion
al
pra
ctic
es
and
Em
irat
izat
ion
o
f au
dit
fi
rms,
an
d
to
pro
mo
te
eth
ics,
in
dep
end
ence
, tr
ansp
aren
cy a
nd
qu
alit
y co
ntr
ol p
roce
du
res
in a
ud
it fi
rms
op
erat
ing
in t
he
emir
ate
of
Ab
u D
hab
i an
d U
AE
as a
w
ho
le. A
DA
A w
ill w
ork
clo
sely
wit
h a
ll re
late
d p
arti
es t
o e
nsu
re p
rog
ress
in t
his
mat
ter.
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
41
42
3.14
A
DA
A F
INA
NC
IAL
STA
TEM
ENTS
PR
EPA
RED
IN A
CC
OR
DA
NC
E W
ITH
INTE
RN
ATI
ON
AL
PUB
LIC
SEC
TOR
AC
CO
UN
TIN
G S
TAN
DA
RD
S (I
PSA
S)
For
the
firs
t ti
me,
AD
AA
fin
anci
al s
tate
men
ts w
ere
pre
par
ed in
acc
ord
ance
wit
h In
tern
atio
nal
Pu
blic
Sec
tor
Acc
ou
nti
ng
St
and
ard
s (IP
SAS)
, an
inte
rnat
ion
ally
rec
og
niz
ed a
nd
co
mp
reh
ensi
ve r
epo
rtin
g f
ram
ewo
rk, i
ssu
ed b
y th
e In
tern
atio
nal
Pu
blic
Sec
tor
Acc
ou
nti
ng
Sta
nd
ard
s B
oar
d.
This
em
ph
asiz
es A
DA
A’s
init
iati
ves
in l
ead
ing
by
exam
ple
in
ter
ms
of
tran
spar
ency
an
d a
cco
un
tab
ility
fo
r p
ub
lic f
un
ds.
3.15
IN
TER
NA
L A
UD
IT S
YST
EM A
ND
MET
HO
DO
LOG
Y
Du
rin
g 2
008,
AD
AA
dev
elo
ped
an
d r
olle
d o
ut
the
firs
t u
nifi
ed In
tern
al A
ud
it a
nd
Ris
k M
anag
emen
t M
eth
od
olo
gy
to
be
app
lied
at
Go
vern
men
t D
epar
tmen
ts. T
he
Met
ho
do
log
y w
as is
sued
firs
t as
an
exp
osu
re d
raft
to
so
licit
co
mm
ents
fr
om
bo
th t
he
pu
blic
an
d p
riva
te in
tern
al a
ud
it c
om
mu
nit
ies
in t
he
UA
E. T
he
Met
ho
do
log
y w
as w
idel
y ac
cep
ted
an
d
app
lied
by
a la
rge
nu
mb
er o
f p
ub
lic e
nti
ties
.
Follo
win
g th
e ro
llou
t of t
he
Met
ho
do
log
y, a
nd
in o
rder
to fu
rth
er e
nab
le th
e in
tern
al a
ud
it fu
nct
ion
s, A
DA
A d
evel
op
ed
an i
nte
gra
ted
so
ftw
are
solu
tio
n t
o h
ou
se t
he
Met
ho
do
log
y an
d a
uto
mat
e th
e w
ork
of
inte
rnal
au
dit
. A
DA
A,
afte
r d
ue
sele
ctio
n p
roce
ss, p
artn
ered
wit
h P
roti
viti
, a U
S b
ased
co
nsu
ltan
t sp
ecia
lized
in p
rovi
din
g in
tern
al a
ud
it a
nd
ris
k m
anag
emen
t se
rvic
es. T
he
e-G
ove
rnan
ce P
ort
al w
as im
ple
men
ted
in 2
9 Pu
blic
En
titi
es b
y th
e en
d o
f N
ove
mb
er 2
008.
3.16
R
ECR
UIT
MEN
T O
F H
EAD
OF
INTE
RN
AL
AU
DIT
As
par
t o
f A
DA
A s
up
po
rt p
rog
ram
fo
r th
e d
evel
op
men
t o
f in
tern
al a
ud
it f
un
ctio
ns
in p
ub
lic e
nti
ties
. A
rec
ruit
men
t m
anag
er w
as a
pp
oin
ted
in A
DA
A t
o s
up
po
rt p
ub
lic e
nti
ties
in t
he
sear
ch a
nd
rec
ruit
men
t p
roce
ss o
f q
ual
ified
inte
rnal
au
dit
pro
fess
ion
als.
A to
tal o
f 11
ind
ivid
ual
s wer
e ap
po
inte
d in
inte
rnal
au
dit
fun
ctio
ns t
hro
ug
h th
is se
rvic
e d
uri
ng
200
8 in
dif
fere
nt
pu
blic
en
titi
es. T
his
rep
rese
nts
AD
AA
’s fi
rm c
om
mit
men
t to
su
pp
ort
th
e es
tab
lish
men
t an
d d
evel
op
men
t o
f in
tern
al a
ud
it f
un
ctio
ns
in p
ub
lic e
nti
ties
.
3.17
ES
TAB
LISH
MEN
T O
F A
UD
IT C
OM
MIT
TEES
As
a re
sult
of
AD
AA
issu
ing
th
e u
nifi
ed A
ud
it C
om
mit
tee
Ch
arte
r in
Ju
ne
2008
, Au
dit
Co
mm
itte
es w
ere
esta
blis
hed
in
all G
ove
rnm
ent
Dep
artm
ents
. AD
AA
has
als
o s
up
po
rted
th
e es
tab
lish
men
t o
f A
ud
it C
om
mit
tees
in a
nu
mb
er o
f p
ub
lic
enti
ties
.
3.18
H
UM
AN
CA
PITA
L D
EVEL
OPM
ENT
In 2
008,
th
e H
R a
nd
Tra
inin
g F
un
ctio
n a
t A
DA
A t
ran
sfo
rmed
fro
m a
n a
dm
inis
trat
ive
role
to
a s
trat
egic
bu
sin
ess
par
tner
ro
le. T
his
tra
nsi
tio
n w
as f
acili
tate
d b
y ch
ang
ing
its
serv
ices
to
war
ds
com
pet
ency
-bas
ed a
nd
rea
lign
ing
th
e H
R p
olic
ies,
pro
ced
ure
s an
d sy
stem
s to
AD
AA
’s n
ew st
rate
gy
and
bu
sin
ess p
lan
. Th
is e
nco
mp
asse
d th
e fo
rmu
lati
on
o
f a
new
org
aniz
atio
n s
tru
ctu
re,
new
HR
po
licy
and
pro
ced
ure
s m
anu
al,
job
eva
luat
ion
an
d d
ocu
men
tati
on
, d
eleg
atio
n o
f au
tho
rity
mat
rix,
gra
du
ate
dev
elo
pm
ent,
Em
irat
izat
ion
Pro
gra
m S
trat
egy,
Co
mp
eten
cy F
ram
ewo
rk,
Lear
nin
g a
nd
Dev
elo
pm
ent
Stra
teg
y, a
nd
Rew
ard
an
d R
eco
gn
itio
n s
chem
es.
Usi
ng
th
e g
ener
ated
str
ateg
ic p
rio
riti
es a
nd
ass
essm
ent
app
roac
hes
a f
ull
man
po
wer
pla
n a
nd
bu
dg
et h
as b
een
d
evel
op
ed f
or
2009
to
en
sure
th
at o
ur
targ
ets
are
amb
itio
us
bu
t ac
hie
vab
le.
AD
AA
Ch
airm
an w
ith
M
r. G
ran
t Li
dd
ell,
Dir
ecto
r an
d C
hie
f Ex
ecu
tive
Seri
ou
s Fr
aud
Offi
ce,
New
Zea
lan
d
AD
AA
Ch
airm
an w
ith
M
r. K
evin
Bra
dy,
Th
e C
on
tro
ller
and
A
ud
ito
r G
ener
al
Offi
ce o
f th
e A
ud
ito
r G
ener
al,
New
Zea
lan
d
AD
AA
Ch
airm
an w
ith
M
r. St
eve
Ch
apm
an,
Dep
uty
Au
dit
or
Gen
eral
Au
stra
lian
Nat
ion
al
Au
dit
Offi
ce,
Au
stra
lia
AD
AA
Ch
airm
an w
ith
Th
e H
on
An
dre
w
Ro
ger
s, C
hai
rman
an
d M
r N
ick
Hu
llah
, D
irec
tor
A
ud
it Q
ual
ity
Rev
iew
B
oar
d
AD
AA
Ch
airm
an w
ith
Th
e H
on
Jer
rold
Cri
pp
s Q
C, C
om
mis
sio
ner
,
Ind
epen
den
t C
om
mis
sio
n A
gai
nst
C
orr
up
tio
n -
ICA
C,
Au
stra
lia
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
43
44
Part
Fo
ur
2009
Wo
rk P
lan
Loo
kin
g a
hea
d t
o 2
009
and
bey
on
d, A
DA
A’s
pri
ori
ties
are
to
bu
ild s
olid
fo
un
dat
ion
s to
en
able
it t
o d
esig
n a
nd
del
iver
wo
rld
-cla
ss s
ervi
ces
for
Ab
u D
hab
i. Th
is w
ill r
equ
ire
AD
AA
to
inte
nsi
fy it
s ef
fort
s, t
o c
on
tin
ue
to w
ork
co
llab
ora
tive
ly
and
to
rem
ain
fo
cuse
d o
n it
s ke
y p
rio
riti
es.
AR
EAS
OF
FOC
US
FOR
TH
E C
OM
ING
YEA
R
In 2
009
AD
AA
will
co
nti
nu
e to
fo
cus
on
a n
um
ber
of
key
area
s:
• E
xecu
te A
DA
A’s
amb
itio
us
aud
it p
lan
.
• D
eliv
er r
ang
e o
f ti
mel
y an
d r
elev
ant
serv
ices
on
issu
es t
hat
ad
d v
alu
e to
ou
r st
akeh
old
ers.
• C
on
tin
ue
assi
stin
g p
ub
lic e
nti
ties
to
bu
ild t
hei
r ca
pab
iliti
es i
n i
nte
rnal
au
dit
, b
usi
nes
s an
d f
rau
d r
isk
man
agem
ent
and
go
vern
ance
.
• Is
sue
the
aud
it r
epo
rt o
n t
he
con
solid
ated
fin
anci
al s
tate
men
ts o
f th
e G
ove
rnm
ent
wit
hin
th
e ti
mef
ram
e sp
ecifi
ed
in t
he
Fin
anci
al M
anag
emen
t La
w.
• L
ever
age
ou
r se
rvic
es t
o p
rom
ote
th
e w
ork
of
AD
AA
an
d im
pro
ve s
take
ho
lder
s’ u
nd
erst
and
ing
of
wh
at w
e d
o.
• M
onit
or o
ur o
utpu
ts a
nd o
utco
mes
and
rel
ated
per
form
ance
indi
cato
rs t
o en
sure
the
y co
ntin
ue t
o su
ppor
t ou
r di
rect
ions
.
• P
rom
ote
fu
rth
er in
itia
tive
s to
imp
rove
str
ateg
ies
for
the
rete
nti
on
an
d a
ttra
ctio
n o
f st
aff,
incl
ud
ing
a m
ore
stru
ctu
red
trai
nin
g a
nd
pro
fess
ion
al d
evel
op
men
t.
• W
ork
to
war
ds
incr
easi
ng
AD
AA
use
of
spec
ializ
ed s
ervi
ce p
rovi
der
s in
un
der
taki
ng
th
e as
sess
men
t o
f p
ub
lic e
nti
ties
.
• E
ng
age
wit
h n
atio
nal
an
d in
tern
atio
nal
au
dit
ing
bo
die
s th
rou
gh
see
kin
g m
emb
ersh
ips
in a
pp
rop
riat
e o
rgan
izat
ion
s.
• E
stab
lish
AD
AA
Tra
inin
g C
ente
r.
4.1
Fin
anci
al A
ud
its
To m
eet
its
stat
uto
ry r
esp
on
sib
iliti
es, A
DA
A w
ill a
ud
it t
he
Co
nso
lidat
ed fi
nan
cial
sta
tem
ents
of
the
Go
vern
men
t an
d
will
co
nd
uct
fin
anci
al s
tate
men
t ex
amin
atio
ns
of
pu
blic
en
titi
es a
ud
ited
by
stat
uto
ry a
ud
ito
rs. A
DA
A’s
fin
anci
al a
ud
it
targ
ets
for
the
year
200
9 ar
e:
• A
ud
it t
he
con
solid
ated
fin
anci
al s
tate
men
ts o
f th
e G
ove
rnm
ent
for
the
year
en
ded
31
Dec
emb
er 2
008.
• E
xam
ine
the
fin
anci
al s
tate
men
ts f
or
the
year
en
ded
31
Dec
emb
er 2
008
for
all
Go
vern
men
t A
gen
cies
au
dit
ed b
y st
atu
tory
au
dit
ors
.
• E
xam
ine
the
fin
anci
al s
tate
men
ts f
or
the
year
en
ded
31
Dec
emb
er 2
008
of
the
19 S
tate
Ow
ned
En
terp
rise
s (S
OEs
)
• E
xam
ine
125
fin
anci
al s
tate
men
ts f
or
the
year
en
ded
31
Dec
emb
er 2
008
of
sele
cted
SO
Es s
ub
sid
iari
es, C
ou
rt E
nti
ties
, C
om
mit
tees
, an
d O
ther
Ag
enci
es.
Ass
essm
ent
Titl
eEn
tity
1G
SEC
& C
entr
al
Go
vern
men
t En
titi
es
2C
aree
r D
evel
op
men
t Pr
og
ram
DC
S
3A
bu
Dh
abi C
ity
New
Bu
s Pr
oje
ct
DO
T, U
PC, D
MA
& A
DM
4Fi
nan
cial
Man
agem
ent
&
Fin
anci
al C
on
tro
lsD
OF
& C
entr
al
Go
vern
men
t En
titi
es
6G
ove
rnan
ce &
Ove
rsig
ht
of
SOEs
SO
Es
7C
ust
om
ers
Serv
ice
in
Go
vern
men
t D
epar
tmen
ts
8H
ealt
hca
re P
riva
tiza
tio
n A
pp
roac
h
& Im
ple
men
tati
on
9Ed
uca
tio
n –
New
Str
ateg
y Im
ple
men
tati
on
AD
EC
10A
bu
Dh
abi C
ity
New
Air
po
rt P
roje
ctA
DA
C, S
CA
DIA
& U
PC
11Fo
od
Saf
ety
Co
ntr
ol
AD
FCA
12N
ew S
ea P
ort
Pro
ject
– K
hal
ifa
Port
AD
PC &
UPC
13G
ove
rnm
ent-
wid
e R
isk
Pro
file
Cen
tral
Go
vern
men
t &
SO
Es
4.2
P
ERFO
RM
AN
CE
AN
D R
ISK
ASS
UR
AN
CE
AD
AA
co
nd
uct
s Pe
rfo
rman
ce a
nd
Ris
k A
ssu
ran
ce a
sses
smen
ts t
o p
rovi
de
assu
ran
ce w
het
her
pu
blic
en
titi
es’
reso
urc
es a
nd
mo
ney
are
man
aged
, co
llect
ed a
nd
dis
pen
sed
effi
cien
tly,
eff
ecti
vely
an
d e
con
om
ical
ly a
nd
in
co
mp
lian
ce w
ith
th
e re
leva
nt
law
s, r
ule
s an
d r
egu
lati
on
s an
d g
ove
rnan
ce g
uid
elin
es.
4.2.
1 P
RO
GR
AM
PER
FOR
MA
NC
E A
SSES
SMEN
T
Thro
ug
h i
ts p
rog
ram
per
form
ance
ass
essm
ent,
AD
AA
will
rep
ort
on
go
vern
men
t-w
ide
issu
es,
fun
ctio
nal
are
as,
sin
gle
sub
ject
of s
ign
ifica
nce
or a
pro
gra
m d
eliv
ered
by
an e
nti
ty o
r a n
um
ber
of e
nti
ties
. Th
e fo
llow
ing
ass
essm
ents
h
ave
bee
n s
elec
ted
bas
ed o
n t
he
crit
eria
men
tio
ned
in s
ecti
on
1.2
:
Go
vern
men
t D
epar
tmen
ts
Bu
sin
ess
Co
nti
nu
ity
Man
agem
ent
Perf
orm
ance
Man
agem
ent
Pro
cess
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
Cen
tral
Go
vern
men
t En
titi
es &
SO
Es
HA
AD
, DA
MA
N &
SEH
A
5
45
46
4.2.
2 C
OM
PLIA
NC
E A
SSES
SMEN
T
AD
AA
con
duct
s co
mpl
ianc
e as
sess
men
t to
con
firm
tha
t sp
ecifi
c la
ws
and
regu
lati
ons
have
bee
n ad
here
d to
by
publ
ic e
ntit
ies.
Th
e fo
llow
ing
co
mp
lian
ce a
sses
smen
t h
as b
een
sel
ecte
d f
or
2009
:
Ass
essm
ent
Titl
eEn
tity
1B
uild
ing
Per
mit
s In
clu
din
g
New
Dev
elo
pm
ents
2La
nd
Allo
cati
on
& P
rop
erty
Reg
istr
atio
n
3D
eleg
atio
n o
f Fi
nan
cial
Au
tho
riti
esG
ove
rnm
ent
Dep
artm
ents
4G
ener
al P
rocu
rem
ent
Cen
tral
Go
vern
men
t En
titi
es
4.2.
3 E
NTI
TY P
ERFO
RM
AN
CE
ASS
ESSM
ENT
Enti
ty P
erfo
rman
ce A
sses
smen
ts a
re c
on
du
cted
to
pro
vid
e an
ove
rall
revi
ew o
f th
e w
ho
le o
r p
art
of
the
op
erat
ion
s o
f th
e p
ub
lic e
nti
ty.
Ou
r fo
cus
for
the
com
ing
yea
rs w
ill b
e in
Cen
tral
Go
vern
men
t en
titi
es i
n o
rder
to
hel
p t
hem
to
id
enti
fy a
reas
of
maj
or
risk
s.
4.2.
4 I
NTE
RN
AL
AU
DIT
ASS
ESSM
ENT
Inte
rnal
Au
dit
Ass
essm
ent p
rovi
des
reas
on
able
ass
ura
nce
that
au
dit
co
mm
itte
e an
d in
tern
al a
ud
it u
nit
at p
ub
lic e
nti
ties
p
erfo
rm t
hei
r w
ork
in a
cco
rdan
ce w
ith
th
eir
char
ter
and
co
de
of
eth
ics;
op
erat
e in
an
eff
ecti
ve a
nd
effi
cien
t m
ann
er;
and
are
per
ceiv
ed b
y st
akeh
old
ers
as a
dd
ing
val
ue
and
imp
rovi
ng
inte
rnal
au
dit
’s o
per
atio
ns.
Th
is a
sses
smen
t w
ill b
e co
nd
uct
ed f
or
all p
ub
lic e
nti
ties
on
an
an
nu
al b
asis
.
4.2.
5 F
RA
UD
RIS
K A
SSES
SMEN
T
AD
AA
will
co
nd
uct
fra
ud
ris
k as
sess
men
t an
d i
nd
epen
den
t re
view
s, p
rovi
de
det
aile
d a
nal
ysis
to
get
her
wit
h
reco
mm
end
atio
ns
nec
essa
ry t
o i
mp
rove
sys
tem
s p
olic
ies,
pro
ced
ure
s an
d p
roce
sses
fo
r al
l C
entr
al G
ove
rnm
ent
Enti
ties
.
4.3
A
SSIS
TAN
CE
AN
D A
DV
ISO
RY S
ERV
ICES
AD
AA
will
co
nti
nu
e to
pro
vid
e p
ub
lic e
nti
ties
wit
h a
ssis
tan
ce a
nd
ad
viso
ry s
ervi
ces.
Th
ese
serv
ices
will
be
del
iver
ed t
o
pu
blic
en
titi
es in
var
iou
s m
ean
s an
d f
orm
s as
des
crib
ed in
Par
t 2
of
this
rep
ort
. Th
is is
par
t o
f A
DA
A’s
com
mit
men
t to
su
pp
ort
pu
blic
en
titi
es t
o e
nh
ance
th
eir
per
form
ance
.
4.4
SPE
CIA
L EX
AM
INA
TIO
NS
SER
VIC
ES
Spec
ial
Exam
inat
ion
s Se
rvic
es w
ill b
e ca
rrie
d o
ut
in r
esp
on
se t
o r
equ
ests
fro
m s
take
ho
lder
s o
r as
a r
esu
lt o
f A
DA
A w
ork
. Sp
ecia
l Ex
amin
atio
n a
ctiv
itie
s m
ay b
e h
and
led
th
rou
gh
th
e is
sue
of
a fo
rmal
rep
ort
or
by
corr
esp
on
den
ce.
4.5
TR
AIN
ING
& D
EVEL
OPM
ENT
SER
VIC
ES
In 2
009,
AD
AA
will
est
ablis
h A
DA
A T
rain
ing
Cen
ter
to d
evel
op
an
d t
rain
UA
E N
atio
nal
in
AD
AA
an
d p
ub
lic
enti
ties
. Th
e C
ente
r w
ill h
elp
th
em t
o h
ave
the
nec
essa
ry k
no
wle
dg
e, s
kills
an
d e
xper
ien
ce, t
o c
arry
ou
t th
eir
job
b
y ke
epin
g t
hem
ab
reas
t o
f th
e la
test
dev
elo
pm
ent
in t
he
wo
rld
of
bu
sin
ess,
acc
ou
nti
ng
, au
dit
ing
an
d fi
nan
ce.
AD
AA
will
invi
te p
ub
lic e
nti
ties
to
no
min
ate
a n
um
ber
of
thei
r U
AE
nat
ion
al e
mp
loye
es t
o p
arti
cip
ate
in t
he
CPA
an
d C
IA p
rog
ram
s to
hel
p t
hem
in
acq
uir
ing
th
e n
eces
sary
ski
lls a
nd
kn
ow
led
ge
to a
dva
nce
an
d e
xcel
in
th
eir
care
er, a
llow
ing
th
em t
o b
eco
me
a ke
y co
mp
on
ent
in t
he
gro
wth
an
d s
ucc
ess
of
the
Emir
ate
of
Ab
u D
hab
i.
Mu
nic
ipal
itie
s &
UPC
Mu
nic
ipal
itie
s &
UPC
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
47
48
Part
Fiv
e
AD
AA
Fin
anci
al S
tate
men
ts
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
50
49
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
52
51
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
54
53
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
56
55
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
58
57
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
60
59
Fore
wo
rd •
Ove
rvie
w &
Str
ateg
y •
AD
AA
Ser
vice
s •
2008
Rep
ort
• 2
009
Wo
rk P
lan
• F
inan
cial
Sta
tem
ents
