THE ROLE OF THE SUPEREME AUDIT INSTITUTIONS IN AUDITING THE PERIVATIZATION PROCESS THE CASE OF THE GENERAL AUDITING CHAMBER OF SUDAN

Abstract

This study focuses on the role of the Supreme Audit Institutions, the ease of the General Auditing Chamber of Sudan, in the privatization programme To gauge this role the study attempts to seek answers to the following questions: l-Is the General Auditing Chamber (GAC) involved in the audit of the privatization process? 2-Has the General Auditing Chamber specialties and skills required to carry out the privatization audit? 3-Does the General Auditing Chamber consider. the privatization programme as a government policy matter which is not subject to their audn? 4-ls the shortage of the General Auditing Chamber's staff a detriment to the Chamber to cover the privatization audit? These questions have been further formulated into integrated hypotheses. To answer these questions and test these hypotheses, an exploratory and analytical methodology has been used. The study reveals that the GAC as a body conferred to oversee and monitor the handling of public money is not involved independently in the privatization process, at least by auditing the process. lt is found that some of the senior stall‘ in the Chamber are not aware whether the GAC has a role to play in privatization process or not. The sole reason that makes the GAC not to independently be involved in the privatization process is that privatization is considered as a government policy matter which is outside the Chamber audit jurisdiction. There is misunderstanding and misconceptions of the terminologies such as "policy matter" as a result, has contributed to hindrance of the Chamber to conduct its duties lll