Establishment & Development of the Audit Bureau

​​​​​General Information

The establishment of Audit Bureau (AB) has witnessed three main stages that were closely corresponded to the progress of political, economic, legislative conditions in the Kingdom. 

First Stage

It goes back to December of 1928 when a branch in east Jordan was established under the name of “Accounts Review Department” with the purpose of auditing financial accounts in the Emirate. Late 1930 this branch was renamed with “Accounts Audit Department” under the ministerial decree published in the Official Gazette No. 271 dated 9th of August 1930. 

Second Stage

Started in 1931 when a Law of Audit and Verification of Accounts was passed, where under that law the Department of Audit and verification of Accounts was established based on the Article (19) of the Basic Law of the Emirate of Transjordan. The mission of this department was auditing governmental accounts related to revenues, expenditures, trust accounts and advances, including private funds recorded in the accounting transactions of the state. This Department was connected back and forth between the Prime Ministry and the Ministry of Finance until 1952, the issuance of the Audit Bureau Law No. (28) of the Year 1952.

Third Stage

With the issuance of the Jordanian Constitution on 8/1/1952, the third stage of the establishment of the Audit Bureau as a constitutional entity became operational. Article (119) of the Constitution stipulates, “Audit Bureau Act was set to Audit the State's revenues, expenditures and the ways of expenditure”. In light of this constitutional article, the Audit Bureau Law No. (28) of the year 1952 was issued in the Official Gazette dated 16/4/1952. The law was enacted one month after it was issued in the Official Gazette. Six amendments to this Law made over the last 68 years; the amendments were to keep pace with the expansion of government’s activity and the economic and social development witnessed by Jordan during this period, and the subsequent evolution in the types and methods of Audit, objectives, scope, and requirements of the exercise, and techniques used. The Law amended several times, for instance in 2002 and 2007 to keep pace with further changes in government and economic activities. AB adopts the application of International Auditing Standards (ISSAIs) issued by INTOSAI in accordance with its amended Law of 2018.  

Vision, Mission & Values

​Vision

Creating a sustainable professional audit, enhancing public accountability, and helping the public sector to work efficiently and effectively. 

Mission

Contributing to improvement in the use and management of public resources in order to realize community-based sustainable development, through practicing comprehensive and independent audit over public funds. 

Values

In the course of realizing our vision and mission at all levels, we adhere to our common set of values, which will be always our ultimate reference, which are:

IMPARTIALITY 

PROFESSIONAL COMPETENCY 

PROFESSIONAL CARE 

CONFIDENTIALITY 

TEAM SPIRIT