About The INCOSAI

ASA

A Profile of
Accountability State Authority

A Profile of the Accountability State Authority

.Accountability State Authority (ASA) is the Supreme Audit Institution of the Arab Republic of Egypt. It is an independent auditing body with a public legal personality, affiliated to the President of the Republic and aims to achieve effective control over State funds, funds of public legal persons and funds of other bodies stipulated by Law. Since its establishment in 1942, the ASA has continued- through successive landmark developments- pursuing its audit work, adhering to its national constants, assisting the Parliament in its oversight duties and perpetually striving to uphold the values ​​of accountability, transparency and integrity.

The Accountability State Authority, within the architecture of the State’s institutional system, has complete independence; at both the technical and financial/administrative levels. At the technical level, ASA members enjoy all the constitutional and legal powers and safeguards that guarantee performing their oversight and auditing work without any influence or interference in their technical work and professional practices. At the financial/administrative level, the Law states an independent budget for the ASA, included as a lump sum in the State’s general budget, and the ASA President has- in discharging its financial affairs- the powers granted to the Minister of Finance, in addition to the ASA’s independence in its own administration, formation of its organizational structure, management of its human resources and handling its employees’ affairs. In this regard, the ASA President has the powers granted to both the Minister of Administrative Development and the President of the Central Agency for Organization and Administration. The ASA also undertakes self technical inspection of its members, monitoring the quality of its work and developing as well as following up on its Strategic Plan through the ASA’s Bureau Board and its Central Department for Technical Inspection and Quality Control.

Within the framework of the First Strategic Objective of the National Anti-Corruption Strategy- the strategy’s third edition 2023/2030 has been launched- which is concerned with developing (an efficient and effective administrative apparatus providing distinguished services to citizens and investors), the ASA undertakes implementing some of the strategy’s sub-objectives pertaining to modernizing the legislative and institutional environment that governs the work of the State’s administrative apparatus, in addition to complementing the development of the human resources system and establishing the values ​​of integrity and transparency in government units.

In addition to its accumulated professional expertise over its long history, the ASA has a resilient and effective organizational structure, composed of highly experienced audit staff members, of whom approximately 46% are women and where female members of the ASA hold leadership positions within this structure. The Accountability State Authority is headed by H.E. Counsellor Mohamed El-Faisal Youssef, who, after graduating from the Faculty of Law - Cairo University in 1990, assumed several judicial positions until being appointed as Vice-President of the Accountability State Authority in April 2021. He was a member of the National Coordinating Committee for Combating Corruption.

The ASA continues to move ahead on achieving various accomplishments at the level of international activities. Besides hosting and chairing the XXV INCOSAI, it recently won the position of External Auditor of the Food and Agriculture Organization of the United Nations (FAO), in addition to being appointed as External Auditor of the UN Tourism Organization and the United Nations Industrial Development Organization. The ASA also holds a permanent seat in the African Union Board of External Auditors (AU BOEA) where it chaired the Board in     2023-2024.

The ASA is ever committed, now and in the future, to performing its role in accordance with the Constitution and Law, with utter integrity, impartiality and objectivity while upholding dynamic and efficacious goals and missions that enable it to achieve the purpose for which it was established, upholding the public interest of the Egyptian State and achieving its aspirations and hopes.