‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

TABLE OF CONTENTS ‫اﻟﺼﻔﺤﺔ‬ ‫اﻟﻤﺤﺘﻮﻳﺎت‬

‫ﻟﺠﺎن اﻟﻤﺮاﺟﻌﺔ ﻓﻲ اﻟﻤﻤﻠﻜﺔ اﻟﻌﺮﺑﻴﺔ اﻟﺴﻌﻮدﻳﺔ‬ (١)
1. Audit Committees in Saudi Arabia ١
2. Importance of Audit Committees ‫أﻫﻤﻴﺔ ﻟﺠﺎن اﻟﻤﺮاﺟﻌﺔ‬ (٢)
3. Board of Directors and Audit Committees ٢
4. Organization and Working of an Audit ‫ﻣﺠﺎﻟﺲ اﻹدارة وﻟﺠﺎن اﻟﻤﺮاﺟﻌﺔ‬ (٣)
Committee ٤
5. Responsibilities and Functions of an Audit ٦ ‫ﺗﻨﻈﻴﻢ ﻟﺠﺎن اﻟﻤﺮاﺟﻌﺔ وﺳﻴﺮ أﻋﻤﺎﻟﻬﺎ‬ (٤)
Committee ١٠ ‫ﻣﺴﺆوﻟﻴﺎت ﻟﺠﺎن اﻟﻤﺮاﺟﻌﺔ ووﻇﺎﺋﻔﻬﺎ‬ (٥)
6. The Implication. of Internal Controls for ١٣ ‫ﺗﻄﺒﻴﻖ اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ‬ (٦)
Audit Committees ‫ﻋﻼﻗﺔ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ ﻣﻊ اﻟﻤﺮاﺟﻌﻴﻦ اﻟﺪاﺧﻠﻴﻴﻦ‬ (٧)
7. The Audit Committee's Relationship with ١٦ ‫واﻟﺨﺎرﺟﻴﻴﻦ‬
External and Internal Auditors ٢٣ ‫ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ واﻟﺴﻠﻄﺔ اﻹﺷﺮاﻓﻴﺔ‬ (٨)
8. Audit Committees and Banking Regulators

APPENDICES ‫اﻟﻤـــــــﻼﺣــــــﻖ‬
‫( اﻟﻤﻴﺜﺎق اﻟﻤﻘﺘﺮح ﻟﻠﺠﺎن اﻟﻤﺮاﺟﻌﺔ واﻟﺒﻨﻮك‬١) ‫اﻟﻤﻠﺤﻖ‬
1. Terms of Reference for an Audit Committee ٢٧
2. Suggested Briefing for a New Audit ‫( اﻹﻳﺠﺎز اﻟﻤﻘﺘﺮح ﻟﻠﻌﻀﻮ اﻟﺠﺪﻳﺪ ﻓﻲ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ‬٢) ‫اﻟﻤﻠﺤﻖ‬
Committee Member ٣٠
3. Suggested Work plan for an Audit ‫( ﺧﻄﺔ اﻟﻌﻤﻞ اﻟﻤﻔﺼﻠﺔ ﻟﻠﺠﺎن اﻟﻤﺮاﺟﻌﺔ ﻓﻲ اﻟﺒﻨﻚ‬٣) ‫اﻟﻤﻠﺤﻖ‬
Committee of a Bank ٣٢
4. Proposed Constituents of Internal Control ‫( اﻟﻌﻨﺎﺻﺮ اﻟﺮﺋﻴﺴﻴﺔ ﻟﻨﻈﺎم اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ ﻓﻲ‬٤) ‫اﻟﻤﻠﺤﻖ‬
Systems of a Bank ٤٠ ‫اﻟﺒﻨﻚ‬
5. Suggested Outline for an Accepted Code of ‫( اﻟﻨﻈﺎم اﻟﻤﻘﺘﺮح ﻟﻘﻮاﻋﺪ اﻟﺴﻠﻮك اﻟﻤﻬﻨﻲ ﻓﻲ اﻟﺒﻨﻚ‬٥) ‫اﻟﻤﻠﺤﻖ‬
Conduct for a Bank ٤٢
6. Usual Points of Discussion Between the ‫( ﻧﻘﺎط اﻟﺒﺤﺚ اﻟﻤﻌﺘﺎدة ﺑﻴﻦ اﻟﻤﺮاﺟﻌﻴﻦ اﻟﺨﺎرﺟﻴﻴﻦ‬٦) ‫اﻟﻤﻠﺤﻖ‬
Audit Committee and External Auditors ٤٣ ‫وﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ‬
7. Proposed Working of an Internal Audit ‫( ﻋﻤﻞ إدارة اﻟﻤﺮاﺟﻌﺔ اﻟﺪاﺧﻠﻴﺔ‬٧) ‫اﻟﻤﻠﺤﻖ‬
Department ٤٤

Audit Committees in Saudi Arabia : ‫ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﺴﻌﻭﺩﻴﺔ‬-

The board of directors in Saudi Arabia have been
given considerable responsibility to ensure the ‫ﺘﺘﻭﻟﻰ ﻤﺠﺎﻟﺱ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﺴﻌﻭﺩﻴﺔ ﻤﺴﺅﻭﻟﻴﺔ ﻜﺒﻴﺭﺓ‬
adequacy and effectiveness of the systems for ‫ﻟﻠﺘﺄﻜﻴﺩ ﻋﻠﻰ ﻜﻔﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻷﻨﻅﻤﺔ ﻭﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ‬
financial reporting and for safeguarding the assets
of a bank. This authority and responsibility has ‫ ﻭﻗﺩ ﺸﺭﻉ ﻟﻬﺫﻩ ﺍﻟﻤﺴﺌﻭﻟﻴﺔ‬،‫ﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﺘﻲ ﺘﺩﻴﺭﻫﺎ‬
been legislated by the Royal decree No. 6 of 1385 ٨٢ ‫ ﺇﻟﻰ‬٦٦ ‫ﻫـ ﻭﺍﻟﻤﻭﺍﺩ ﻤﻥ‬١٣٨٥ ‫( ﻟﺴﻨﺔ‬٦) ‫ﺍﻟﻤﺭﺴﻭﻡ ﺍﻟﻤﻠﻜﻲ ﺭﻗﻡ‬
and is contained in the Company Law articles 66 to
‫ ﻭﻫﻜﺫﺍ ﺃﺼﺒﺢ ﻟﻤﺠﺎﻟﺱ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ‬،‫ﻤﻥ ﻨﻅﺎﻡ ﺍﻟﺸﺭﻜﺎﺕ‬
82. Hence, the board of directors in Saudi Arabia
have a legally defined role in the overall financial ‫ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﺴﻌﻭﺩﻴﺔ ﺩﻭﺭﺍﹰ ﻗﺎﻨﻭﻨﻴﺎﹰ ﻭﺍﻀﺤﺎﹰ ﻭﻤﺤﺩﺩﺍﹰ ﻓﻲ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻤﺎﻟﻴﺔ‬
management and reporting of a bank. ‫ﻭﻤﻥ ﺜﻡ ﻓﺈﻥ ﺍﺴﺘﺨﺩﺍﻡ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻜﻠﺠﺎﻥ ﻟﻤﺠﺎﻟﺱ ﺍﻹﺩﺍﺭﺓ ﻟﻴﺱ‬
Consequently, the use of an audit committee as a
committee reporting to the board is not new in ‫ﺸﻴﺌﺎﹰ ﺤﺩﻴﺙ ﺍﻟﻌﻬﺩ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ ﺤﻴﺙ ﺘﻭﺠﺩ ﻟﺩﻯ ﺒﻌﺽ ﺍﻟﺒﻨﻭﻙ ﻟﺠﺎﻥ‬
Saudi Arabia and some banks already have an audit ،‫ﻤﺭﺍﺠﻌﺔ ﻜﻌﻨﺼﺭ ﺩﺍﺌﻡ ﻤﻥ ﻋﻨﺎﺼﺭ ﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻟﺩﻴﻬﺎ‬
committee as a regular feature of their corporate
control structure. They serve as a committee ‫ﻭﺘﻌﻤل ﻫﺫﻩ ﺍﻟﻠﺠﺎﻥ ﻜﻠﺠﺎﻥ ﺘﺎﺒﻌﺔ ﻟﻤﺠﺎﻟﺱ ﺍﻹﺩﺍﺭﺓ ﻓﺘﻘﺩﻡ ﻟﻬﺎ ﻤﻥ‬
reporting to the board of directors and perform so ‫ﺍﻟﺨﺩﻤﺎﺕ ﻤﺎ ﻴﺠﻌﻠﻬﺎ ﺃﻜﺜﺭ ﻓﻌﺎﻟﻴﺔ ﻭﺃﻜﺜﺭ ﻤﺴﺌﻭﻟﻴﺔ ﻤﻬﻨﻴﺔ ﺘﺠﺎﻩ‬
as to make the board more effective and more

٠
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

professionally accountable to depositors, investors, ‫ ﻭﻗﺩ‬،‫ﺍﻟﻤﺴﺘﺜﻤﺭﻴﻥ ﻭﺍﻟﻤﻭﺩﻋﻴﻥ ﻭﺍﻟﻤﺴﺎﻫﻤﻴﻥ ﻭﺍﻟﻤﻤﻭﻟﻴﻥ ﻭﺍﻟﻤﺸﺭﻋﻴﻥ‬

shareholders, lenders and regulators. SAMA, as the
regulator of the Saudi banks has fully supported ‫ﻋﻤﻠﺕ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﻜﻬﻴﺌﺔ ﻤﺸﺭﻓﺔ ﻋﻠﻰ ﺍﻟﺒﻨﻭﻙ ﻓﻲ‬
these efforts and has encouraged the formation of ‫ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﺴﻌﻭﺩﻴﺔ ﻋﻠﻰ ﺘﻘﺩﻴﻡ ﺍﻟﺩﻋﻡ ﺍﻟﻜﺎﻤل ﻟﻬﺫﻩ ﺍﻟﺠﻬﻭﺩ‬
audit committees because it enhances regulatory
‫ﻭﻋﻠﻰ ﺘﺸﺠﻴﻊ ﺘﺸﻜﻴل ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻷﻨﻬﺎ ﺘﻌﺯﺯ ﻤﻥ ﺩﻭﺭ ﺍﻟﻔﻌﺎﻟﻴﺔ‬
effectiveness.
.‫ﺍﻟﺘﻨﻅﻴﻤﻴﺔ ﻟﻤﺠﺎﻟﺱ ﺍﻹﺩﺍﺭﺓ‬
The specific responsibilities and powers of the
‫ﻭﺘﻨﺹ ﻋﻘﻭﺩ ﺍﻟﺘﺄﺴﻴﺱ ﻟﻠﺒﻨﻭﻙ ﺍﻟﺘﻲ ﻫﻲ ﺒﻤﺜﺎﺒﺔ ﺍﻷﺤﻜﺎﻡ ﻭﺍﻷﻨﻅﻤﺔ‬
board of directors in Saudi Arabia including those
of the audit committee are contained in the detailed ‫ﺍﻟﺘﻲ ﺘﻌﻤل ﻫﺫﻩ ﺍﻟﺒﻨﻭﻙ ﺒﻤﻭﺠﺒﻬﺎ ﻋﻠﻰ ﺍﻟﻤﺴﺅﻭﻟﻴﺎﺕ ﻭﺍﻟﺴﻠﻁﺎﺕ ﺍﻟﻤﻨﺎﻁﺔ‬
provisions of a bank's Articles of Association ‫ﺒﻤﺠﺎﻟﺱ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﺴﻌﻭﺩﻴﺔ ﺒﻤﺎ ﻓﻴﻬﺎ ﻤﺴﺅﻭﻟﻴﺎﺕ‬
which constitute the by-laws under which it
operates. They are also described in a document ‫ ﻜﻤﺎ ﺃﻨﻪ ﻤﻨﺼﻭﺹ ﻋﻠﻴﻬﺎ ﻓﻲ " ﺍﻟﻤﺫﻜﺭﺓ ﺍﻟﺘﻭﻀﻴﺤﻴﺔ‬،‫ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
entitled "Clarifying Memo on Powers And " ‫ﻟﺴﻠﻁﺎﺕ ﻭﻤﺴﺅﻭﻟﻴﺎﺕ ﺃﻋﻀﺎﺀ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺍﻟﺒﻨﻭﻙ ﺍﻟﺴﻌﻭﺩﻴﺔ‬
Responsibilities of Members of the Board of
Directors of Saudi Commercial Banks", issued by ، ‫ﻡ‬١٩٨٢ ‫ﺍﻟﺘﻲ ﺃﺼﺩﺭﺘﻬﺎ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﻓﻲ ﻋﺎﻡ‬
SAMA in 1982. The board's duties and :‫ﻭﺘﺸﻤل ﻭﺍﺠﺒﺎﺕ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺃﻨﺸﻁﺔ ﻋﺩﻴﺩﺓ ﻓﻴﻤﺎ ﻴﻠﻲ ﺃﻫﻤﻬﺎ‬
responsibilities cover a wide spectrum of activities,
of which the principal areas are summarized below:
.‫ – ﺍﻟﻨﻤﻭ ﻭﺍﻟﻌﻼﻗﺔ ﺍﻟﺘﻲ ﺘﺭﺒﻁ ﺒﻴﻥ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻭﺍﻟﻤﻁﻠﻭﺒﺎﺕ‬١
1. Growth and other relevant profile of assets
and liabilities. ‫ ﻤﻥ‬٧ ‫ ﻭ‬٦ ‫ – ﺍﻟﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﻘﺎﻨﻭﻨﻴﺔ ﻟﻠﺒﻨﻭﻙ ﺍﻟﺘﻲ ﺘﻨﺸﺄ ﻋﻥ ﺍﻟﻤﻭﺍﺩ‬٢
2. The statutory requirements for the bank .‫ﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻟﺒﻨﻭﻙ‬
arising from articles No. 6 and 7 of Banking
Control Law. . ‫ – ﻜﻔﺎﻴﺔ ﺍﺤﺘﻴﺎﻁﻴﺎﺕ ﺍﻟﺩﻴﻭﻥ ﺍﻟﻤﺸﻜﻭﻙ ﻓﻲ ﺘﺤﺼﻴﻠﻬﺎ‬٣
3. Adequacy of provisions of doubtful ‫ – ﺍﻟﻘﺭﻭﺽ ﻭﺍﻟﺴﻠﻑ ﻭﺘﺸﻤل ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻟﺼﺤﻴﺤﺔ ﻟﻤﺭﺍﻗﺒﺘﻬﺎ‬٤
accounts.
4. Loans and advances, covering proper .‫ ﺍﻟﺦ‬.…‫ﻭﺍﻟﻤﻭﺍﻓﻘﺔ ﻋﻠﻴﻬﺎ ﻭﺘﻤﺭﻜﺯ ﺍﻟﻘﺭﻭﺽ‬
approval and monitoring procedures, loan quality ‫ – ﺴﻴﻭﻟﺔ ﺍﻷﺭﺼﺩﺓ ﻓﻲ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﻭﻓﺭﻭﻕ ﺍﻻﺴﺘﺤﻘﺎﻗﺎﺕ ﻭﻨﺴﺒﺔ‬٥
and concentration and other credit policy issues,
etc. .‫ﺍﻟﻭﺩﺍﺌﻊ ﺇﻟﻰ ﺍﻟﻘﺭﻭﺽ … ﺍﻟﺦ‬
5. Liquidity of the balance sheet with . ‫ – ﺍﻟﻀﻤﺎﻨﺎﺕ ﻭﺍﻟﻤﺨﺎﻁﺭ ﺍﻷﺨﺭﻯ‬٦
emphasis on maturity mismatch and deposit to loan
.‫ – ﺍﻻﺴﺘﺜﻤﺎﺭ ﻤﻊ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻟﻨﻭﻋﻴﺔ ﻭﺍﻟﺴﻴﻭﻟﺔ‬٧
ratio.
6. Guarantees and other contingencies. . ‫ – ﺍﻹﻴﺭﺍﺩﺍﺕ ﻭﺍﻟﻨﻔﻘﺎﺕ ﻭﻤﺭﺍﺠﻌﺘﻬﺎ ﺒﺎﻟﺘﺤﻠﻴل ﺍﻟﻤﻔﺼل‬٨
7. Investment with emphasis on quality,
liquidity, etc. ‫ – ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺴﻠﻴﻤﺔ ﻟﻠﺴﺠﻼﺕ ﻭﺍﻟﺩﻓﺎﺘﺭ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﺭﻗﺎﺒﺔ‬٩
8. Income and expenditure and review thereto
covering its detailed analysis. ‫ﺍﻟﺩﺍﺨﻠﻴﺔ ﺒﺎﻟﺘﺄﻜﻴﺩ ﻋﻠﻰ ﺍﻻﻟﺘﺯﺍﻡ ﺒﺎﻟﻤﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺴﻠﻴﻤﺔ‬
9. Review of proper records, book keeping and .‫ﻭﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺍﻟﺨﺎﺭﺠﻴﺔ ﻭﺤﻤﺎﻴﺘﻬﺎ‬
internal controls by ensuring adherence to sound
accounting principles and maintenance of effective
internal safeguards and proper functioning of ‫ﻭﻤﻥ ﺍﻟﺘﻁﻭﺭﺍﺕ ﺍﻟﻬﺎﻤﺔ ﺍﻟﺘﻲ ﻁﺭﺃﺕ ﻓﻲ ﺍﻵﻭﻨﺔ ﺍﻷﺨﻴﺭﺓ ﺼﺩﻭﺭ‬
internal and external auditors. ‫ﻫـ ﺍﻟﻤﻠﺤﻕ‬١٤١٤/٨/١٢ ‫( ﺒﺘﺎﺭﻴﺦ‬٩٠٣) ‫ﺍﻟﻘﺭﺍﺭ ﺍﻟﻭﺯﺍﺭﻱ ﺭﻗﻡ‬

An important recent development has been, the ‫( ﻭﺍﻟﻤﺘﻌﻠﻕ ﺒﺄﺤﻜﺎﻡ ﻨﻅﺎﻡ ﺍﻟﺸﺭﻜﺎﺕ‬٦) ‫ﺒﺎﻟﻤﺭﺴﻭﻡ ﺍﻟﻤﻠﻜﻲ ﺭﻗﻡ‬
Ministerial decision No. 903 (12/8/1414H) ‫( ﺍﻟﻤﺘﻌﻠﻕ ﺒﺎﻟﻼﺌﺤﺔ ﺍﻟﺘﻨﻔﻴﺫﻴﺔ ﻟﻠﻤﺤﺎﺴﺒﻴﻥ‬١٢) ‫ﻭﺍﻟﻤﺭﺴﻭﻡ ﺍﻟﻤﻠﻜﻲ ﺭﻗﻡ‬
pursuant to Royal decree No. 6 pertaining to
‫ ﻭﻗﺩ ﻨﺼﺕ ﻫﺫﻩ ﻜﻠﻬﺎ ﻋﻠﻰ ﺘﺄﺴﻴﺱ ﻟﺠﻨﺔ ﻤﺭﺍﺠﻌﺔ ﺒﻜل ﺒﻨﻙ‬.‫ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ‬
regulations of company law, and Royal decree No.
12 pertaining to Regulation of Certified ‫ ﻭﺒﻤﻭﺠﺏ ﻫﺫﺍ‬،‫ﺘﺘﻜﻭﻥ ﻤﻥ ﺃﻋﻀﺎﺀ ﻏﻴﺭ ﺘﻨﻔﻴﺫﻴﻴﻥ ﻓﻲ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬
Accountants. These have proclaimed that every

١
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

corporation shall have an audit committee ‫ﺍﻟﻘﺭﺍﺭ ﺘﺄﺴﺴﺕ ﺒﺸﻜل ﺭﺴﻤﻲ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺘﺤﺩﺩﺕ ﺃﺤﻜﺎﻤﻬﺎ‬
composed of nonexecutive members of the board of
directors. This decision formally establishes audit :‫ﻭﻫﻲ‬
committees by specifying various terms of .‫ – ﻤﺩﺓ ﻤﺯﺍﻭﻟﺔ ﺍﻟﻌﻀﻭ ﻟﻌﻤﻠﻪ ﻓﻲ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬١
reference as given below;
.‫ – ﺍﻟﻘﻭﺍﻨﻴﻥ ﺍﻟﺨﺎﺼﺔ ﺒﺎﺨﺘﻴﺎﺭ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬٢
1 .Term of office of an audit committee
member. ‫ – ﺇﺭﺸﺎﺩﺍﺕ ﻤﻔﺼﻠﺔ ﻻﺨﺘﻴﺎﺭ ﺍﻟﻤﺩﻗﻘﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺒﻨﺎﺀ ﻋﻠﻰ ﺠﻭﺩﺓ‬٣
2. Rules for selecting its members.
.‫ﻭﻨﻭﻋﻴﺔ ﺨﻁﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺃﺘﻌﺎﺒﻬﻡ ﻭﺸﻬﺭﺘﻬﻡ ﻭﻜﻔﺎﺀﺓ ﺍﻟﻤﻭﻅﻔﻴﻥ ﻟﺩﻴﻬﻡ‬
3. Detailed guidelines for selecting external
auditors based on the quality of their audit plan, .‫ – ﺍﻷﺤﻜﺎﻡ ﻭﺍﻟﻘﻭﺍﻨﻴﻥ ﺍﻷﺨﺭﻯ ﺍﻟﺘﻲ ﺘﺤﻜﻡ ﻋﻤل ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬٤
fees, reputation, quality of personnel, etc.
4. Other terms of reference and rules which ‫ﻭﻋﻠﻰ ﺍﻟﺒﻨﻭﻙ ﺍﻟﺴﻌﻭﺩﻴﺔ ﺘﻁﺒﻴﻕ ﻫﺫﺍ ﺍﻟﺘﻭﺠﻴﻪ ﺒﺘﺄﺴﻴﺱ ﻟﺠﺎﻥ ﻤﺭﺍﺠﻌﺔ‬
govern it.
These Rules on audit committees are to be " ‫ﺨﻼل ﺃﺜﻨﻰ ﻋﺸﺭ ﺸﻬﺭﺍﹰ ﻤﻥ ﺘﺎﺭﻴﺦ ﺇﺼﺩﺍﺭﻩ ﺍﻟﺫﻱ ﻴﻌﺘﺒﺭ ﺠﺯﺀﺍﹰ ﻤﻥ‬
implemented by all Saudi banks within twelve ‫ﺍﻹﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻟﻠﺴﻴﺎﺴﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﺘﺩﻗﻴﻘﻴﺔ ﻟﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ‬
months of the date of issue of this document. These
Rules and Guidelines for Banks for organizing ‫ﺍﻟﺴﻌﻭﺩﻱ " ﻭﻴﺴﺘﻭﺠﺏ ﺍﻷﻤﺭ ﻗﺭﺍﺀﺘﻪ ﻤﻊ ﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﻭﺍﻹﺭﺸﺎﺩﺍﺕ‬
audit committees are is part of the "Auditing and ‫ﺍﻷﺨﺭﻯ ﺍﻟﺘﻲ ﺘﺼﺩﺭﻫﺎ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﻭﺍﻟﺘﻲ ﺘﺸﻤل‬
Accounting Policy Framework of the Saudi
‫ﻋﻠﻰ ﺴﺒﻴل ﺍﻟﻤﺜﺎل ﻻ ﺍﻟﺤﺼﺭ ﺇﺭﺸﺎﺩﺍﺕ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺍﻟﻤﻌﺎﻴﻴﺭ‬
Arabian Monetary Agency" and should be read and
applied in conjunction with other accounting and .‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻟﻠﺒﻨﻭﻙ ﺍﻟﺴﻌﻭﺩﻴﺔ‬
auditing rules and guidance issued by the Agency.
These include, but are not limited to, the Internal
Control Guidelines, the SAMA Accounting
Standards for Saudi Banks and other rules,
regulations and guidance issued by the Agency.

2. Importance of Audit Committees : ‫ – ﺃﻫﻤﻴﺔ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ‬٢

Audit committees are a significant element in the
financial management process of banks as they play ‫ﺘﻌﺘﺒﺭ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻲ ﺍﻟﺒﻨﻭﻙ ﻤﻥ ﺍﻟﻌﻨﺎﺼﺭ ﺍﻟﻬﺎﻤﺔ ﻓﻲ ﻋﻤﻠﻴﺔ‬
a key role in strengthening corporate self ‫ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻤﺎﻟﻴﺔ ﺤﻴﺙ ﺘﻠﻌﺏ ﺩﻭﺭﺍﹰ ﺭﺌﻴﺴﻴﺎﹰ ﻓﻲ ﺘﻌﺯﻴﺯ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺫﺍﺘﻴﺔ‬
governance and financial reporting.
.‫ﻭﺇﺼﺩﺍﺭ ﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ‬
The board of directors of a bank in Saudi Arabia is ‫ﻭﺘﺘﻭﻟﻰ ﻤﺠﺎﻟﺱ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺍﻟﺒﻨﻭﻙ ﺍﻟﺴﻌﻭﺩﻴﺔ ﺍﻟﻤﺴﺅﻭﻟﻴﺔ ﺍﻟﻜﺎﻤﻠﺔ ﻋﻥ‬
ultimately responsible for its business affairs under
‫ﺃﻋﻤﺎﻟﻬﺎ ﺒﻤﻭﺠﺏ ﺍﻷﻨﻅﻤﺔ ﻭﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﺍﻟﺘﻲ ﺘﻌﻤل ﻓﻲ ﻅﻠﻬﺎ ﻫﺫﻩ ﺍﻟﺒﻨﻭﻙ‬
the powers vested in it under the banks by-laws and
various laws and regulations. These laws identify ‫ﺤﻴﺙ ﺘﺤﺩﺩ ﻫﺫﻩ ﺍﻟﻘﻭﺍﻨﻴﻥ ﺍﻟﻤﻬﺎﻡ ﺍﻹﺩﺍﺭﻴﺔ ﺍﻟﻤﻭﻜﻠﺔ ﻟﻠﺠﺎﻥ ﺍﻟﻤﺨﺘﻠﻔﺔ‬
important management areas which are delegated ‫ ﻴﻌﻴﻥ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻟﺠﻨﺔ‬،‫ ﻭﺒﻨﺎﺀ ﻋﻠﻴﻪ‬.‫ﺒﻐﺭﺽ ﺇﻨﺠﺎﺯﻫﺎ ﺒﻔﻌﺎﻟﻴﺔ ﺃﻜﺒﺭ‬
to various committees, of the board for their more
effective management. Accordingly, the board also ‫ﻤﺭﺍﺠﻌﺔ ﻟﺘﻘﻭﻡ ﺒﺘﻤﺜﻴﻠﻪ ﻓﻲ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ ﻭﺍﻟﺘﺯﺍﻤﻪ ﺒﺘﻁﺒﻴﻕ ﺍﻟﺴﻴﺎﺴﺎﺕ‬
appoints an audit committee which serves as its .‫ﻭﺍﻷﻨﻅﻤﺔ ﺍﻟﺴﺎﺭﻴﺔ‬
representative in monitoring compliance with the
company policies and applicable laws and
regulations. This committee concerns itself with ‫ﻭﺘﺘﻤﺜل ﻤﻬﺎﻡ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻲ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺒﺤﻤﺎﻴﺔ ﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﺒﻨﻙ‬
safeguarding of assets, dealing with external and ‫ﻭﺍﻟﺘﻌﺎﻤل ﻤﻊ ﺍﻟﻤﺩﻗﻘﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﻤﻔﺘﺸﻴﻥ ﻭﺍﻟﺘﻘﺎﺭﻴﺭ‬
internal auditors, financial reporting, internal
‫ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﻗﻀﺎﻴﺎ ﺃﺨﺭﻯ ﻤﺜل ﺍﻷﻋﺭﺍﻑ ﻭﺍﻟﺴﻠﻭﻙ‬
control functions, supervisory examiners, moral,
ethical and environmental issues, etc. It follows that ‫ ﻭﻤﻥ ﻫﻨﺎ ﻴﺘﻀﺢ ﺃﻥ ﺍﻟﻤﺴﺅﻭﻟﻴﺔ‬.‫ﻭﺍﻷﺨﻼﻕ ﺍﻟﻤﻬﻨﻴﺔ ﻭﺍﻟﺒﻴﺌﻴﺔ… ﺍﻟﺦ‬
the ultimate responsibility of an audit committee is

٢
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

the protection of the interest of shareholders, ‫ﺍﻷﺴﺎﺴﻴﺔ ﻟﻠﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻫﻲ ﺤﻤﺎﻴﺔ ﻤﺼﺎﻟﺢ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
depositors, regulators, investors and others who
have provided funds to a bank. ‫ﻭﺍﻟﻤﺴﺘﺜﻤﺭﻴﻥ ﻭﺍﻟﻤﻭﺩﻋﻴﻥ ﻭﺍﻟﻤﺸﺭﻋﻴﻥ ﻭﻏﻴﺭﻫﻡ ﻤﻥ ﺫﻭﻱ ﺍﻟﻌﻼﻗﺔ ﻤﻊ‬
In many countries bank failures involving fraud, .‫ﺍﻟﺒﻨﻭﻙ‬
mismanagement or lax supervision and audits have
led to numerous claims against directors and
‫ﻨﺘﻴﺠﺔ ﻟﻌﻤﻠﻴﺎﺕ ﺍﻻﺤﺘﻴﺎل ﻭﺴﻭﺀ ﺍﻹﺩﺍﺭﺓ ﻭﻀﻌﻑ ﺃﻨﻅﻤﺔ ﺍﻟﺭﻗﺎﺒﺔ ﻓﻲ‬
officers. This in turn has led to calls for increased
corporate self governance, and heightened ‫ﺍﻟﺒﻨﻭﻙ ﻤﻤﺎ ﻗﺩ ﻴﺘﺭﺘﺏ ﻋﻠﻴﻪ ﺁﺜﺎﺭ ﻤﺎﻟﻴــﺔ ﻭﻤﺸﺎﻜل ﻗﺎﻨﻭﻨﻴﺔ ﻋﻠﻰ‬
expectations from regulatory authorities, depositors
‫ﺍﻟﺒــﻨﻙ ﺃﻭ ﻤﻭﻅﻔﻴﻪ ﻓﻘﺩ ﻅﻬﺭﺕ ﺍﻟﺤﺎﺠﺔ ﺇﻟﻰ ﺯﻴﺎﺩﺓ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺫﺍﺘﻴﺔ‬
and investors that the audit committees will be an
effective instrument for creating proper ‫ﻭﺘﻁﻭﻴﺭ ﺃﺴﺎﻟﻴﺏ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺍﻟﺘﻲ ﻴﻤﻜﻥ ﺘﺤﻘﻴﻘﻬﺎ ﻋﻥ ﻁﺭﻴﻕ‬
management control mechanisms in the banks to .‫ﺎﻟﺔ ﻟﻠﻀﺒﻁ ﺍﻹﺩﺍﺭﻱ ﻓﻲ ﺍﻟﺒﻨﻭﻙ‬‫ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﻲ ﺘﻌﺘﺒﺭ ﺃﺩﺍﺓ ﻓﻌ‬
safeguard their interests. Consequently, there is
increasing support for strengthening the role and ‫ﻭﻫﻨﺎﻙ ﻋﺎﻤل ﺁﺨﺭ ﺴﺎﻫﻡ ﻓﻲ ﺯﻴﺎﺩﺓ ﺍﻟﺤﺎﺠﺔ ﺇﻟﻰ ﻭﺠﻭﺩ ﻟﺠﺎﻥ ﻤﺭﺍﺠﻌﺔ‬
responsibilities of audit committees through ‫ﻓﻲ ﺍﻟﺒﻨﻭﻙ ﻭﻫﻭ ﺩﻋﻡ ﺍﺴﺘﻘﻼﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺨﺎﺭﺠﻲ‬
regulatory initiatives and legislation.

Another factor which has fueled greater interest in

the role of the audit committee has been the
"expectation gap" regarding independent audits.
External auditors in turn have responded by
promoting the role of audit committees as a lever
for strengthening their independence.

2.1 Benefits of Audit Committees

As elsewhere in the world, banks in Saudi Arabia
are confronted with increasing complexity in : ‫ ﻓﻭﺍﺌﺩ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ‬١ – ٢
banking business as manifested by introduction of
‫ﺍﻟﺒﻨﻭﻙ ﻓﻲ ﺍﻟﻌﺎﻟﻡ ﺘﻭﺍﺠﻪ ﺍﻟﺒﻨﻭﻙ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﻜﺴﺎﺌﺭ‬
new products and services, complex management
systems, transparency requirements in reporting, ‫ ﺯﻴﺎﺩﺓ ﻓﻲ ﺘﻌﻘﻴﺩ ﺍﻟﻌﻤل ﺍﻟﻤﺼﺭﻓﻲ ﻨﺘﻴﺠﺔ ﻹﺩﺨﺎل ﻤﻨﺘﺠﺎﺕ‬،‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬
enhanced accountability and increasing regulatory
.‫ﻭﺨﺩﻤﺎﺕ ﺠﺩﻴﺩﺓ ﻭﺃﻨﻅﻤﺔ ﺇﺩﺍﺭﻴﺔ ﻤﻌﻘﺩﺓ‬
demands. The establishment of audit committees
permit the banks to meet these challenges. and to ‫ﻟﺫﺍ ﻓﺈﻥ ﺘﺄﺴﻴﺱ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻴﺘﻴﺢ ﻟﻠﺒﻨﻭﻙ ﻓﺭﺼﺔ ﻟﻤﻭﺍﺠﻬﺔ ﻫﺫﻩ‬
reap benefits including the following;
:‫ﺍﻟﺘﺤﺩﻴﺎﺕ ﻭﺘﺤﻘﻴﻕ ﺍﻟﻤﻜﺎﺴﺏ ﺍﻟﺘﺎﻟﻴﺔ‬
1. The audit committees can be of significant
help in fulfilling the fiduciary and legal ‫ – ﻤﺴﺎﻋﺩﺓ ﺃﻋﻀﺎﺀ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺃﺩﺍﺀ ﻤﻬﺎﻤﻬﻡ ﻭﻤﺴﺅﻭﻟﻴﺎﺘﻬﻡ‬١
responsibilities of the board of directors.
2. They can enhance corporate governance, .‫ﺍﻟﻘﺎﻨﻭﻨﻴﺔ ﻭﺍﻟﺘﻌﺎﻗﺩﻴﺔ‬
and increase public confidence in the fairness of ‫ – ﺍﻟﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺘﻌﺯﻴﺯ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺯﻴﺎﺩﺓ ﺍﻟﺜﻘﺔ ﻓﻲ ﻋﺩﺍﻟﺔ‬٢
corporate reports.
3. They can enhance financial reporting by .‫ﺘﻘﺎﺭﻴﺭ ﺍﻟﺒﻨﻙ ﺍﻟﻤﺎﻟﻴﺔ‬
providing a forum for discussion of accounting ‫ – ﺍﻟﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺘﺤﺴﻴﻥ ﻭﺘﻁﻭﻴﺭ ﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻤﻌﺎﻟﺠﺎﺕ‬٣
policies and accounting treatment by experienced,
objective, and independent directors. ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺫﻟﻙ ﻋﻥ ﻁﺭﻴﻕ ﻤﻨﺎﻗﺸﺘﻬﺎ ﻤﻥ ﻗﺒل ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ‬
4. They can improve and reinforce the .‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺫﻴﻥ ﻴﺘﻤﺘﻌﻭﻥ ﺒﺎﻟﺨﺒﺭﺓ ﻭﺍﻟﻤﻭﻀﻭﻋﻴﺔ ﻭﺍﻻﺴﺘﻘﻼﻟﻴﺔ‬
management control culture in the bank which
would lead to a reduction in frauds and other illegal ‫ – ﺍﻟﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺘﻁﻭﻴﺭ ﻭﺘﻌﺯﻴﺯ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻓﻲ ﺍﻟﺒﻨﻙ ﻭﺫﻟﻙ‬٤
activities. This will lead to increased protection of ‫ﻤﻥ ﺃﺠل ﺘﻘﻠﻴﺹ ﻓﺭﺹ ﺍﻻﺤﺘﻴﺎل ﻭﺍﻻﺨﺘﻼﺱ ﻭﻏﻴﺭﻫﺎ ﻤﻥ‬
shareholders', investors' and depositors' funds.

٣
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

5. They can provide a forum for external and ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬

internal auditors to sound out any disagreement
with management in relation with technical, ‫ﻏﻴﺭ ﺍﻟﻘﺎﻨﻭﻨﻴﺔ ﻤﻤﺎ ﻴﺅﺩﻱ ﺇﻟﻰ ﺯﻴﺎﺩﺓ ﺤﻤﺎﻴﺔ ﺤﻘﻭﻕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
reporting and relationship issues.
6. They can reinforce the objectivity and .‫ﻭﺍﻟﻤﺴﺘﺜﻤﺭﻴﻥ ﻭﺍﻟﻤﻭﺩﻋﻴﻥ‬
independence of external and internal auditors by ‫ – ﺍﻟﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺤل ﺍﻟﻤﺸﺎﻜل ﺍﻟﻨﺎﺠﻤﺔ ﻋﻥ ﺍﺨﺘﻼﻑ ﻭﺠﻬﺎﺕ ﺍﻟﻨﻅﺭ‬٥
providing a forum for discussion which may be
made private should the circumstances warrant it. ‫ﺒﻴﻥ ﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ‬
7. They can provide a forum for review of the .‫ﺒﺎﻟﻘﻀﺎﻴﺎ ﺍﻟﻔﻨﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬
work of a bank's compliance officers to ensure that
all legal, regulatory, and company policies are ‫ – ﺍﻟﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺘﻌﺯﻴﺯ ﺍﺴﺘﻘﻼﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬٦
being complied with.
8. They can provide a useful tool for ensuring .‫ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
that the concerns and issues raised by supervisors, ‫ – ﻤﺘﺎﺒﻌﺔ ﻭﻤﺭﺍﺠﻌﺔ ﺃﻋﻤﺎل ﻤﺴﺌﻭﻟﻲ ﻭﻤﻭﻅﻔﻲ ﺍﻟﺒﻨﻙ ﻟﻠﺘﺄﻜﺩ ﻤﻥ‬٧
authorities and regulatory examiners are being
addressed. ‫ﺍﻟﺘﺯﺍﻤﻬﻡ ﺒﺘﻨﻔﻴﺫ ﺍﻹﺠﺭﺍﺀﺍﺕ ﻭﺘﻁﺒﻴﻕ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ‬
.‫ﻭﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬
‫ – ﻤﺘﺎﺒﻌﺔ ﻭﻤﺭﺍﺠﻌﺔ ﺍﻟﻤﺸﺎﻜل ﻭﺍﻟﻤﺴﺎﺌل ﺍﻟﻤﻁﺭﻭﺤﺔ ﻤﻥ ﻗﺒل‬٨
.‫ﺍﻟﺴﻠﻁﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ‬

3. Board of Directors and Audit Committee : ‫ – ﻤﺠﺎﻟﺱ ﺍﻹﺩﺍﺭﺓ ﻭﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ‬٣

The audit committee appointed by the board should
serve as a sub committee to the full board of ‫ﺘﺘﻜﻭﻥ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﻥ ﺃﻋﻀﺎﺀ ﻏﻴﺭ ﺘﻨﻔﻴﺫﻴﻴﻥ ﻴﻌﻴﻨﻬﻡ ﻤﺠﻠﺱ‬
directors. While the members of this committee ‫ ﻭﻻ ﻴﻌﻔﻲ‬.‫ﺍﻹﺩﺍﺭﺓ ﻭﻴﺠﺏ ﺃﻥ ﺘﻌﻤل ﻜﻠﺠﻨﺔ ﻓﺭﻋﻴﺔ ﻟﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬
would be highly qualified individuals from within
‫ﺘﺸﻜﻴل ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺃﻋﻀﺎﺀ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺍﻵﺨﺭﻴﻥ ﻤﻥ‬
and outside of Board, the Chairman of the
committee must always be a member of the board .‫ﻤﺴﺅﻭﻟﻴﺎﺘﻬﻡ ﺍﻟﻘﺎﻨﻭﻨﻴﺔ ﻭﺍﻟﺘﻌﺎﻗﺩﻴﺔ‬
of directors and is a non-executive. The creation of
an audit committee, however, will not discharge
other directors of their legal and fiduciary
responsibilities and liabilities.

3.1 Authority and responsibilities of Audit

: ‫ ﺴﻠﻁﺔ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﻤﺴﺌﻭﻟﻴﺘﻬﺎ‬١ – ٣
Committees
As noted earlier in Saudi Arabia, the power and ‫ﺘﺘﻤﻴﺯ ﺼﻼﺤﻴﺔ ﺃﻋﻀﺎﺀ ﻤﺠﺎﻟﺱ ﺍﻹﺩﺍﺭﺓ ﻭﺴﻠﻁﺘﻬﻡ ﺒﻁﺒﻴﻌﺘﻬﺎ ﺍﻟﻘﺎﺌﻤﺔ‬
responsibility of the directors are of a statutory and
contractual nature, conferred and governed by the ‫ﻋﻠﻰ ﺍﻟﻨﻅﺎﻡ ﻭﺍﻟﺘﻌﺎﻗﺩ ﺍﻟﺘﻲ ﻴﺤﻜﻤﻬﺎ ﻨﻅﺎﻡ ﺍﻟﺸﺭﻜﺎﺕ ﻭﺍﻷﻨﻅﻤﺔ‬
Company law, Government regulations and by ‫ ﻭﻜﺫﻟﻙ ﺍﻟﺤﺎل‬،‫ﺍﻟﺤﻜﻭﻤﻴﺔ ﻭﺍﻟﻠﻭﺍﺌﺢ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ ﻭﺍﻟﺘﻨﻔﻴﺫﻴﺔ ﻟﻠﺸﺭﻜﺎﺕ‬
corporate laws such as the memorandum and
articles of association. Further, in the case of banks, ‫ﺒﺎﻟﻨﺴﺒﺔ ﻟﻠﺒﻨﻭﻙ ﺍﻟﺘﻲ ﻴﻨﻁﺒﻕ ﻋﻠﻴﻬﺎ ﺃﻴﻀﺎﹰ ﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ‬
the provisions of the Banking Control Law and
‫ ﻭﺘﺸﻜل‬.‫ﻭﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﺍﻟﺘﻲ ﺘﺼﺩﺭﻫﺎ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ‬
SAMA regulations also apply. All of these continue
to form the basis of the role and responsibilities of ‫ﻜﺎﻓﺔ ﻫﺫﻩ ﺍﻷﻨﻅﻤﺔ ﻭﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﺍﻷﺴﺎﺱ ﻟﺩﻭﺭ ﻭﻤﺴﺅﻭﻟﻴﺔ ﻤﺠﺎﻟﺱ ﺇﺩﺍﺭﺓ‬
the board of directors of a bank in Saudi Arabia.
.‫ﺍﻟﺒﻨﻭﻙ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﺴﻌﻭﺩﻴﺔ‬
While the ultimate responsibility of the financial

٤
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

reporting process of a bank lies with its board of

directors, the board can delegate this responsibility
to an audit committee that can provide additional ‫ﺒﻴﻨﻤﺎ ﺘﻘﻊ ﺍﻟﻤﺴﺅﻭﻟﻴﺔ ﺍﻷﺴﺎﺴﻴﺔ ﻋﻥ ﺼﺤﺔ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﻓﻲ ﺍﻟﺒﻨﻙ‬
assurance to the board by giving a more detailed
consideration to financial reporting, internal ‫ ﺇﻻﹼ ﺃﻨﻪ ﻴﻤﻜﻥ ﺘﻜﻠﻴﻑ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬،‫ﻋﻠﻰ ﻋﺎﺘﻕ ﻤﺠﻠﺱ ﺇﺩﺍﺭﺘﻪ‬
controls, and ethical and environmental issues. ‫ﺒﺈﻋﻁﺎﺀ ﺍﻫﺘﻤﺎﻡ ﺃﻜﺒﺭ ﻟﻠﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬
While the powers of the audit committee are ‫ﻭﺍﻷﻤﻭﺭ ﺍﻟﻔﻨﻴﺔ ﺍﻷﺨﺭﻯ ﻭﺫﻟﻙ ﻟﺘﻭﻓﻴﺭ ﺍﻟﺘﺄﻜﻴﺩﺍﺕ ﺍﻹﻀﺎﻓﻴﺔ ﻟﻤﺠﻠﺱ‬
determined by the board of directors and these
.‫ﺍﻹﺩﺍﺭﺓ‬
powers are to be exercised subject to such
restrictions and directions as the board may ‫ﻭﻴﻘﻭﻡ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺒﺘﺤﺩﻴﺩ ﺼﻼﺤﻴﺎﺕ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﻲ‬
prescribe, the audit committee must maintain its ‫ﺘﻤﺎﺭﺴﻬﺎ ﻋﻠﻰ ﻀﻭﺀ ﺘﻭﺠﻴﻬﺎﺕ ﺍﻟﻤﺠﻠﺱ ﻜﻤﺎ ﻴﺨﻀﻊ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ‬
independence in the discharge of its responsibilities
from the board, the executive and the management ‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﻨﻔﺱ ﺍﻟﻀﻭﺍﺒﻁ ﻭﺍﻷﻨﻅﻤﺔ ﻤﺜﻠﻬﻡ ﻓﻲ ﺫﻟﻙ ﻤﺜل ﺃﻋﻀﺎﺀ‬
of the bank. .‫ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬
‫ﻜﻤﺎ ﻴﺠﺏ ﺃﻥ ﺘﻜﻭﻥ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﺴﺘﻘﻠﺔ ﻓﻲ ﺃﺩﺍﺀ ﻋﻤﻠﻬﺎ ﻋﻥ‬
.‫ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻭﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ‬

3.2 Responsibilities of the Board of Directors : ‫ ﻤﺴﺅﻭﻟﻴﺎﺕ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺘﺠﺎﻩ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ‬٢ – ٣
for Audit Committees
A board of directors has the primary responsibility ‫ﻴﺘﻭﻟﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻤﺴﺅﻭﻟﻴﺔ ﺘﺸﻜﻴل ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﻭﻀﻊ ﺇﻁﺎﺭ‬
for establishing an audit committee and, creating a .‫ﺍﻟﻌﻤل ﺍﻟﺫﻱ ﻴﺴﻤﺢ ﻟﻬﺎ ﺒﻤﻤﺎﺭﺴﺔ ﻤﻬﺎﻤﻬﺎ ﺍﻟﻤﺤﺩﺩﺓ ﻤﻥ ﻗﺒل ﺍﻟﻤﺠﻠﺱ‬
framework that permits it to maximize its
effectiveness. :‫ﻭﻴﺘﻭﺠﺏ ﻋﻠﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﻫﺫﺍ ﺍﻟﻤﺠﺎل ﻤﺎ ﻴﻠﻲ‬
In this regard, the board must; ‫ – ﺼﻴﺎﻏﺔ ﻤﺴﺅﻭﻟﻴﺎﺕ ﻭﺼﻼﺤﻴﺎﺕ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺇﺜﺒﺎﺘﻬﺎ ﻓﻲ‬١
1. Establish the audit committee's
responsibilities and functions and incorporate them ‫ﻤﺤﺎﻀﺭ ﺍﺠﺘﻤﺎﻉ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﺃﻥ ﺘﺸﻤل ﺘﻠﻙ ﺍﻟﺼﻼﺤﻴﺎﺕ‬
in the minutes of a board meeting. This authority ‫ﺍﻟﻘﺩﺭﺓ ﻋﻠﻰ ﺍﻟﺘﻘﺼﻲ ﻋﻥ ﺃﻱ ﻨﺸﺎﻁ ﺩﺍﺨل ﺍﻟﺒﻨﻙ ﻭﺍﻟﺤﺼﻭل ﻋﻠﻰ‬
should include the ability to investigate any activity
.‫ﺃﻱ ﻤﻌﻠﻭﻤﺎﺕ ﺘﺭﺍﻫﺎ ﺍﻟﻠﺠﻨﺔ ﻀﺭﻭﺭﻴﺔ ﻤﻥ ﺃﻱ ﻤﻭﻅﻑ‬
within its terms of reference, and to have access to
any information it may require from any employee. ‫ – ﺍﺨﺘﻴﺎﺭ ﺃﻋﻀﺎﺀ ﻤﺅﻫﻠﻴﻥ ﻟﻠﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﻥ ﺩﺍﺨل ﺍﻟﻤﺠﻠﺱ‬٢
2. Select qualified members from both within ‫ﻭﺨﺎﺭﺠﻪ ﻋﻠﻰ ﺃﻥ ﻴﻜﻭﻨﻭﺍ ﻤﻥ ﺍﻷﻋﻀﺎﺀ ﻏﻴﺭ ﺍﻟﺘﻨﻔﻴﺫﻴﻴﻥ ﻭﺃﻥ ﻴﻜﻭﻥ‬
and from outside of the board. Preferably, a
majority of the members of the committee shall be ‫ﻋﺩﺩ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﻤﻥ ﺨﺎﺭﺝ ﺍﻟﻤﺠﻠﺱ ﺃﻜﺜﺭ ﻤﻥ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ‬
from outside of the board of directors, which is in ‫ﻤﻥ ﺩﺍﺨل ﺍﻟﻤﺠﻠﺱ ﻭﺫﻟﻙ ﻟﺘﺤﻘﻴﻕ ﺍﻻﺴﺘﻘﻼﻟﻴﺔ ﻟﻠﺠﻨﺔ ﻓﻲ ﺃﺩﺍﺀ‬
keeping with the audit committee's independence in
its functioning and achievement of its objectives. .‫ﻋﻤﻠﻬﺎ‬
3. Familiarize new members with their duties ‫ – ﺘﻌﺭﻴﻑ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺠﺩﺩ ﺒﻭﺍﺠﺒﺎﺘﻬﻡ ﻜﻤﺎ ﻫﻭ ﻤﺒﻴﻥ ﻓﻲ‬٣
as described in Appendix 2 of this document.
4. Maintain the quality of the audit committee .‫( ﻤﻥ ﻫﺫﺍ ﺍﻟﺩﻟﻴل‬٢) ‫ﺍﻟﻤﻠﺤﻕ‬
through an even balance of rotation and continuity ‫ – ﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺠﻭﺩﺓ ﺃﺩﺍﺀ ﺍﻟﻠﺠﻨﺔ ﻭﺫﻟﻙ ﻤﻥ ﺨﻼل ﺘﻭﻓﻴﺭ ﻤﺩﺓ‬٤
of members, for skill development and
commitment. ‫ﻜﺎﻓﻴﺔ ﻟﺘﻘﻴﻴﻡ ﺃﺩﺍﺌﻬﻡ ﻟﻠﺘﻤﻜﻥ ﻤﻥ ﺍﻟﺘﺠﺩﻴﺩ ﻟﻸﻋﻀﺎﺀ ﺍﻟﻨﺸﻁﻴﻥ ﺫﻭﻱ‬
5. Ensure committee meetings with sufficient ‫ﺍﻟﻜﻔﺎﺀﺓ ﺍﻟﻌﺎﻟﻴﺔ ﺃﻭ ﺒﺘﻌﻴﻴﻥ ﺃﻋﻀﺎﺀ ﺠﺩﺩ ﻭﺫﻟﻙ ﻟﺭﻓﻊ ﻜﻔﺎﺀﺓ ﺃﺩﺍﺀ‬
frequency.
.‫ﺍﻟﻠﺠﻨﺔ‬
6. Ensure that the audit committee prepares a
statement of its primary responsibilities from the .‫ – ﺍﻟﺘﺤﻘﻕ ﻤﻥ ﺩﻭﺭﻴﺔ ﻭﻜﻔﺎﻴﺔ ﺍﺠﺘﻤﺎﻋﺎﺕ ﺍﻟﻠﺠﻨﺔ‬٥

٥
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

responsibilities and the functions defined for it by ‫ – ﺍﻟﺘﺤﻘﻕ ﻤﻥ ﺇﻋﺩﺍﺩ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﺨﻁﺔ ﻋﻤﻠﻬﺎ ﺒﻨﺎﺀ ﻋﻠﻰ‬٦
the board. This statement should be approved by
the board and should identify the main functions ‫ﺍﻟﻤﺴﺌﻭﻟﻴﺎﺕ ﻭﺍﻟﺼﻼﺤﻴﺎﺕ ﺍﻟﻤﺤﺩﺩﺓ ﻤﻥ ﻗﺒل ﺍﻟﻤﺠﻠﺱ ﻭﻤﻥ ﺜﻡ‬
that the audit committee should perform. .‫ﺍﻋﺘﻤﺎﺩﻫﺎ ﻤﻥ ﻗﺒل ﺍﻟﻤﺠﻠﺱ‬
7. Ensure that the committee is at complete
liberty to obtain outside legal help, and to secure ‫ – ﻤﻨﺢ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺤﻕ ﺒﺎﻻﺴﺘﻌﺎﻨﺔ ﺒﻤﺴﺘﺸﺎﺭﻴﻥ ﺫﻭﻱ ﺨﺒﺭﺓ ﻭﻜﻔﺎﺀﺓ ﻤﻥ‬٧
the attendance of outsiders with relevant expertise .‫ﺨﺎﺭﺝ ﺍﻟﺒﻨﻙ‬
and experience.
8. Ensure main areas of risk in a bank have .‫ – ﺍﻟﺘﺤﻘﻕ ﻤﻥ ﺇﺩﺭﺍﻙ ﺍﻟﻤﺠﺎﻻﺕ ﺍﻟﺭﺌﻴﺴﻴﺔ ﻟﻠﻤﺨﺎﻁﺭ ﻓﻲ ﺍﻟﺒﻨﻙ‬٨
been recognized, and are the basis of management ‫ – ﺍﻟﺘﺤﻘﻕ ﻤﻥ ﻭﺠﻭﺩ ﺍﻟﻌﻼﻗﺔ ﺍﻟﻤﻬﻨﻴﺔ ﻭﺍﻟﻤﻭﻀﻭﻋﻴﺔ ﺍﻟﻤﺜﻠﻰ ﺒﻴﻥ‬٩
feed back to the audit committee and to the board.
‫ﻟﺠﻨﺔ‬
9. Ensure an optimum professional and
objective relationship exists between the audit ‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﻤﺸﺭﻓﻴﻥ‬
committee and the internal and external auditors, .‫ﻭﺍﻟﻤﻔﺘﺸﻴﻥ‬
supervisors, and examiners.
10.Maintain an ongoing assessment of the quality .‫ – ﺘﻘﻴﻴﻡ ﺃﺩﺍﺀ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﺸﻜل ﺩﻭﺭﻱ‬١٠
of the audit committee through discussions with ‫ – ﺸﺭﺡ ﻁﺒﻴﻌﺔ ﺘﻘﺎﺭﻴﺭ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺇﻟﻰ ﺠﻤﻴﻊ ﺃﻋﻀﺎﺀ ﻤﺠﻠﺱ‬١١
examiners, auditors, management and external
auditors. .‫ﺍﻹﺩﺍﺭﺓ‬
11.Define explicitly the nature, format and form of ‫ – ﺘﻌﺯﻴﺯ ﻤﻌﺭﻓﺔ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺒﻁﺒﻴﻌﺔ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻨﻙ ﻭﺫﻟﻙ ﻋﻥ‬١٢
the audit committee's reports to the full board.
.‫ﻁﺭﻴﻕ ﺍﻟﻘﻴﺎﻡ ﺒﺯﻴﺎﺭﺓ ﺇﺩﺍﺭﺍﺕ ﻭﻓﺭﻭﻉ ﺍﻟﺒﻨﻙ ﺍﻟﻤﺨﺘﻠﻔﺔ‬
12.Have audit committee members enhance their
knowledge of the bank's operations by visiting ‫ – ﻗﻴﺎﻡ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﺎﻁﻼﻉ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﺍﻟﻤﺴﺘﺠﺩﺍﺕ‬١٣
foreign subsidiaries and branches and meeting with .‫ﺍﻟﻌﺎﻟﻤﻴﺔ ﺍﻟﺭﺍﻫﻨﺔ ﻓﻲ ﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻭﺍﻹﻓﺼﺎﺡ‬
their management and with their regulators and
external auditors. ‫ – ﺍﻟﺘﺄﻜﻴﺩ ﻋﻠﻰ ﺍﻟﺩﻭﺭ ﺍﻹﺸﺭﺍﻓﻲ ﻭﺍﻟﺭﻗﺎﺒﻲ ﺍﻟﺫﻱ ﺘﻘﻭﻡ ﺒﻪ ﺍﻟﻠﺠﻨﺔ‬١٤
13.The board should receive feed back from the
audit committee on current international ‫ﻭﻋﺩﻡ ﻤﻤﺎﺭﺴﺘﻬﺎ ﻟﻭﻅﺎﺌﻑ ﺃﻭ ﺃﻋﻤﺎل ﺘﻨﻔﻴﺫﻴﺔ ﺃﻭ ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ‬
developments in accounting and disclosure ‫ﺍﻹﺩﺍﺭﻴﺔ‬
standards.
14.The audit committee should have an oversight
and supervisory role and should not interfere in the
management decision-making or management
function.

4. Organization and workine of an Audit : ‫ – ﺘﻨﻅﻴﻡ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺴﻴﺭ ﺃﻋﻤﺎﻟﻬﺎ‬٤

Committee
4.1 Selection of an Audit Committee and its : ‫ ﺍﺨﺘﻴﺎﺭ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﻭﺭﺌﻴﺴﻬﺎ‬١ – ٤
Chairman
The committee is selected by the board and has a
direct reporting relationship to the board as a ‫ﻴﻘﻭﻡ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺒﺎﺨﺘﻴﺎﺭ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺘﻜﻭﻥ ﻋﻠﻰ‬
whole. .‫ﺍﺭﺘﺒﺎﻁ ﻤﺒﺎﺸﺭ ﻤﻌﻪ ﻭﺭﻓﻊ ﺘﻘﺎﺭﻴﺭﻫﺎ ﺇﻟﻴﻪ‬
‫ﻤﻥ ﺍﻟﻤﻔﻴﺩ ﺒﺼﻭﺭﺓ ﻋﺎﻤﺔ ﺃﻥ ﻴﺘﻡ ﺍﻻﺘﻔﺎﻕ ﻋﻠﻰ ﺒﻌﺽ ﺍﻟﻤﺴﺎﺌل ﻤﺜل‬
It is generally beneficial if certain issues are agreed
upon and documented in the Terms of Reference ‫ﻤﺼﺩﺭ ﺴﻠﻁﺔ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺃﻫﺩﺍﻓﻬﺎ ﻭﻤﺴﺌﻭﻟﻴﺘﻬﺎ ﻭﺩﻭﺭﻴﺔ‬
(Appendix 1) before the audit committee begins to ‫ﺍﺠﺘﻤﺎﻋﺎﺘﻬﺎ ﻭﻋﺩﺩ ﻭﻁﺭﻴﻘﺔ ﺍﺨﺘﻴﺎﺭ ﺃﻋﻀﺎﺌﻬﺎ ﻭﺍﻟﺤﺩ ﺍﻷﺩﻨﻰ ﻟﻠﺨﻠﻔﻴﺔ‬
operate. Among these are the source of the
committee's authority, its aim and responsibilities, " ‫ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﻟﻠﻌﻀﻭ ﻭﺼﻴﺎﻏﺘﻬﺎ ﻓﻲ ﻭﺜﻴﻘﺔ ﺘﺴﻤﻰ " ﺍﻟﻤﻴﺜﺎﻕ‬
the frequency of meetings, the size of the ‫ ﻤﻥ ﻫﺫﺍ ﺍﻟﺩﻟﻴل( ﻗﺒل ﺃﻥ ﺘﺸﺭﻉ ﺍﻟﻠﺠﻨﺔ ﻓﻲ ﻤﻤﺎﺭﺴﺔ‬١ ‫)ﺍﻟﻤﻠﺤﻕ ﺭﻗﻡ‬

٦
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

committee, the method of selecting members, .‫ﺃﻋﻤﺎﻟﻬﺎ‬

minimum background for membership, etc.
It is the chairman of audit committee, who
ultimately determines its effectiveness and success, ‫ﻴﻌﺘﻤﺩ ﻨﺠﺎﺡ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﻓﻌﺎﻟﻴﺘﻬﺎ ﻋﻠﻰ ﺭﺌﻴﺱ ﺍﻟﻠﺠﻨﺔ ﻷﻨﻪ ﻫﻭ‬
because he normally sets its tone, agenda and style.
He is appointed by the board and his independence .‫ﺍﻟﻤﺴﺅﻭل ﻋﻥ ﺘﺤﺩﻴﺩ ﻁﺭﻴﻘﺔ ﻭﺃﺴﻠﻭﺏ ﻋﻤﻠﻬﺎ ﻭﻭﻀﻊ ﺠﺩﻭل ﺃﻋﻤﺎﻟﻬﺎ‬
from the executive and the management is of ‫ﻭﺤﻴﺙ ﺃﻥ ﺭﺌﻴﺱ ﺍﻟﻠﺠﻨﺔ ﻴﻌﻴﻥ ﻤﻥ ﻗﺒل ﺍﻟﻤﺠﻠﺱ ﻭﺒﺸﻜل ﻤﺴﺘﻘل ﻋﻥ‬
utmost importance for his effectiveness. For this
‫ﺍﻷﻋﻀﺎﺀ ﺍﻟﺘﻨﻔﻴﺫﻴﻴﻥ ﻭﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ ﻓﺈﻥ ﻫﺫﺍ ﻴﻀﻤﻥ ﻟﻪ ﺍﻻﺴﺘﻘﻼﻟﻴﺔ‬
reason, the selection of the chairman for the audit
committee must conform with the following :‫ﺒﺸﺭﻁ ﺃﻥ ﻴﺘﻤﺘﻊ ﺒﻤﺎ ﻴﻠﻲ‬
criteria: .‫ – ﻴﺠﺏ ﺃﻥ ﻻ ﻴﻜﻭﻥ ﺭﺌﻴﺱ ﻤﺠﻠﺱ ﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ‬١
1. He should not be the chairman of the board.
2. He should not be related to the other ‫ – ﻴﺠﺏ ﺃﻥ ﻻ ﺘﻜﻭﻥ ﻟﻪ ﻋﻼﻗﺔ ﻗﺭﺒﻰ ﻤﻊ ﺍﻷﻋﻀﺎﺀ ﺍﻵﺨﺭﻴﻥ‬٢
members of the board, either through blood or .‫ﺒﺎﻟﻤﺠﻠﺱ ﺃﻭ ﺃﻱ ﻋﻼﻗﺔ ﻤﺎﻟﻴﺔ ﺃﻭ ﺘﺠﺎﺭﻴﺔ ﻤﻌﻬﻡ‬
through association in partnerships, or
joint-ventures or substantial ownerships in ‫ – ﻴﺠﺏ ﺃﻥ ﻻ ﺘﻜﻭﻥ ﻟﻪ ﻋﻼﻗﺔ ﺒﺎﻟﻤﺩﺭﺍﺀ ﺍﻟﺘﻨﻔﻴﺫﻴﻴﻥ ﺃﻭ ﺍﻟﻤﺴﺅﻭﻟﻴﻥ‬٣
companies. .‫ﺍﻟﻘﻴﺎﺩﻴﻴﻥ ﺒﺎﻟﺒﻨﻙ‬
3. He should not be related to senior
management of the bank. ‫ﻴﻌﻴﻥ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺭﺌﻴﺱ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﻤﺩﺓ ﻻ ﺘﻘل ﻋﻥ ﺜﻼﺙ‬
‫ﺴﻨﻭﺍﺕ ﻟﺘﻤﻜﻴﻨﻪ ﻤﻥ ﺇﺩﺍﺭﺓ ﺃﻋﻤﺎل ﺍﻟﻠﺠﻨﺔ ﺒﻔﻌﺎﻟﻴﺔ ﻭﻓﻲ ﺤﺎﻟﺔ ﻋﺩﻡ‬
Continuity of the chairman of the audit committee
may generally be for a minimum of (3) years term ‫ﺍﺴﺘﻤﺭﺍﺭﻴﺘﻪ ﻜﻌﻀﻭ ﻓﻲ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻷﻱ ﺴﺒﺏ ﻓﺈﻨﻪ ﺘﻠﻘﺎﺌﻴﺎﹰ ﻴﻔﻘﺩ‬
which is essential for the effective working of the ‫ ﻜﻤﺎ ﻴﺠﺏ ﺃﻥ ﻴﺘﻤﺘﻊ ﺭﺌﻴﺱ ﺍﻟﻠﺠﻨﺔ ﺒﺜﻘﺔ ﺃﻋﻀﺎﺀ ﻤﺠﻠﺱ‬،‫ﺭﺌﺎﺴﺔ ﺍﻟﻠﺠﻨﺔ‬
committee. However, this minimum tenure is
further reduced if the chairman is removed from the .‫ﺍﻹﺩﺍﺭﺓ‬
board before the expiry of 3 years. While the
chairman must have the confidence of the board,
the board must also take the views of other audit ‫ﻴﺘﺭﺍﻭﺡ ﻋﺩﺩ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﻥ ﺜﻼﺜﺔ ﺇﻟﻰ ﺨﻤﺴﺔ ﺃﻋﻀﺎﺀ‬
committee members into account in his selection.
‫ﻭﻴﻌﺘﺒﺭ ﺤﻀﻭﺭﻫﻡ ﻻﺠﺘﻤﺎﻋﺎﺕ ﺍﻟﻠﺠﻨﺔ ﺃﻤﺭ ﻀﺭﻭﺭﻱ ﻻﺴﺘﻤﺭﺍﺭﻴﺔ‬
Most audit committees, range between three and ‫ ﻫﺫﺍ ﻭﻴﻠﺯﻡ ﺤﻀﻭﺭ ﻨﺼﻑ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﻋﻠﻰ ﺍﻷﻗل‬.‫ﻋﻀﻭﻴﺔ ﺍﻟﻠﺠﻨﺔ‬
five members and, provided that their attendance
‫ﻻﻋﺘﺒﺎﺭ ﺍﻻﺠﺘﻤﺎﻉ ﺼﺤﻴﺤﺎﹰ ﻭﺘﺼﺩﺭ ﻗﺭﺍﺭﺍﺕ ﺍﻟﻠﺠﻨﺔ ﺒﺎﻷﻏﻠﺒﻴﺔ ﻭﻻ‬
record in meetings is good, this is usually a
satisfactory membership level. It is large enough to ‫ﻴﺠﻭﺯ ﻷﻱ ﻋﻀﻭ ﺇﻨﺎﺒﺔ ﻋﻀﻭ ﺁﺨﺭ ﻋﻨﻪ ﻭﻓﻲ ﺤﺎﻟﺔ ﺘﺴﺎﻭﻱ ﺍﻷﺼﻭﺍﺕ‬
permit fruitful discussions encompassing different
‫ﻓﺈﻥ ﺼﻭﺕ ﺭﺌﻴﺱ ﺍﻟﻠﺠﻨﺔ ﻴﻌﺘﺒﺭ ﺍﻟﻤﺭﺠﺢ ﻋﻠﻰ ﺃﻥ ﻴﺴﺠل ﺭﺃﻱ ﺍﻟﻁﺭﻑ‬
viewpoints, yet small enough to speed up the
process for making effective decisions. .‫ﺍﻵﺨﺭ ﻓﻲ ﻤﺤﻀﺭ ﺍﻻﺠﺘﻤﺎﻉ‬

All significant decision making will be on the basis

of a voting process with the decision of the ‫ﺒﺎﻹﻤﻜﺎﻥ ﺃﻥ ﺘﺸﻤل ﻋﻀﻭﻴﺔ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻷﻋﻀﺎﺀ ﺍﻟﻤﺅﻫﻠﻴﻥ ﻤﻥ‬
majority to prevail. In the absence of a majority
vote, the decision taken by the side of the ‫ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺍﻟﺤﺎﻟﻲ ﺃﻭ ﺍﻟﺴﺎﺒﻕ ﻭﻜﺫﻟﻙ ﻤﻥ ﺨﺎﺭﺝ ﺍﻟﻤﺠﻠﺱ ﻋﻠﻰ ﺃﻥ‬
committee with which the Chairman's vote concurs ‫ﻴﺴﺘﺒﻌﺩ ﻤﻥ ﻋﻀﻭﻴﺔ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﻤﺩﺭﺍﺀ ﺍﻟﺘﻨﻔﻴﺫﻴﻭﻥ ﻭﺍﻟﻤﺴﺅﻭﻟﻭﻥ‬
will be considered as the majority decision, the
opinion of the other party must be documented in ‫ﻭﺍﻟﻤﻭﻅﻔﻭﻥ ﻭﺍﻟﻌﻤﻼﺀ ﺍﻟﺭﺌﻴﺴﻴﻭﻥ ﻭﻭﻜﻼﺀ ﺍﻟﺒﻨﻙ ﺃﻭ ﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﺘﺎﺒﻌﺔ‬
the minutes of the meeting. In this regard no voting ‫ ﺇﻥ ﺍﻟﻤﻘﺼﻭﺩ ﻤﻥ ﺍﺴﺘﺒﻌﺎﺩ ﻫﺫﻩ ﺍﻷﻁﺭﺍﻑ ﻤﻥ ﻋﻀﻭﻴﺔ ﻟﺠﻨﺔ‬.‫ﻟﻪ‬
by proxy is to be permitted
‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﻫﻭ ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﻗﻴﺎﻡ ﺍﻟﻠﺠﻨﺔ ﺒﻤﺭﺍﺠﻌﺔ ﻗﺭﺍﺭﺍﺕ ﺍﻹﺩﺍﺭﺓ‬
An Audit Committee may include qualified ‫ ﻭﻓﻲ ﻫﺫﺍ ﺍﻟﺴﻴﺎﻕ ﻴﻨﺒﻐﻲ ﺍﻟﻭﺼﻭل‬.‫ﻭﺃﻋﻤﺎﻟﻬﺎ ﺒﺎﺴﺘﻘﻼﻟﻴﺔ ﻭﻤﻭﻀﻭﻋﻴﺔ‬
members from the board, ex-board members and

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

outsiders. However, the committee must be ‫ﺇﻟﻰ ﺼﻴﺎﻏﺔ ﻤﺤﺩﺩﺓ ﻟﺘﻌﺭﻴﻑ ﺍﻻﺴﺘﻘﻼﻟﻴﺔ ﻴﻌﺘﻤﺩﻫﺎ ﺍﻟﻤﺴﺘﺸﺎﺭ ﺍﻟﻘﺎﻨﻭﻨﻲ‬
composed mostly of outsiders who are not senior
managers, officers, employees, major customer or .‫ ﻭﻋﻠﻰ ﻜل ﻋﻀﻭ ﻓﻲ ﺍﻟﻠﺠﻨﺔ ﺃﻥ ﻴﺅﻜﺩ ﺍﺴﺘﻘﻼﻟﻴﺘﻪ ﺴﻨﻭﻴﺎﹰ‬.‫ﻟﻠﺒﻨﻙ‬
agents, of the bank of its affiliates. The exclusion of
these parties from membership in audit committees
is intended to ensure that the committee is capable ‫ﻭﺒﺼﻔﺔ ﻋﺎﻤﺔ ﻴﺠﺏ ﺃﻥ ﻴﻜﻭﻥ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﻥ ﺨﺎﺭﺝ‬
of an objective and independent review of
‫ﺍﻟﻤﺠﻠﺱ ﺃﻜﺜﺭ ﻤﻥ ﺍﻷﻋﻀﺎﺀ ﻤﻥ ﺩﺍﺨل ﺍﻟﻤﺠﻠﺱ ﻭﺒﺸﺭﻁ ﺃﻥ ﻻ ﻴﻜﻭﻥ‬
management's decisions and actions, as well as to
bring in the relevant experience and background. ‫ ﺘﺠﺎﺭﻴﺔ …ﺍﻟﺦ( ﻭﺒﺄﻱ ﺼﻔﺔ ﻤﻊ‬،‫ﻷﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺃﻱ ﻋﻼﻗﺔ )ﻤﺎﻟﻴﺔ‬
Further, members of the audit committee should
‫ﺍﻟﺒﻨﻙ ﺃﻭ ﻤﺠﻠﺱ ﺇﺩﺍﺭﺘﻪ ﺃﻭ ﻗﻴﺎﺩﻴﻴﻪ ﻭﺃﻥ ﻻ ﻴﻜﻭﻥ ﻟﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ‬
not be related to the board in any way or form. The
underlying principle being that the audit committee ‫ﺍﻟﺴﻌﻭﺩﻱ ﺃﻱ ﺍﻋﺘﺭﺍﺽ ﻋﻠﻰ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﻤﺎ ﻓﻴﻬﺎ‬
members should be independent of the board and
management and free from any business or other .‫ﺭﺌﻴﺴﻬﺎ‬
relationships which could materially influence the
exercise of their independent judgment as a
committee member. For the appointment of all ‫ﻭﻟﻴﻜﻭﻥ ﻋﻀﻭ ﺍﻟﻠﺠﻨﺔ ﻋﻀﻭﺍﹰ ﻨﺎﺸﻁﺎﹰ ﻭﻓﻌﺎﻻﹰ ﻴﺠﺏ ﺃﻥ ﺘﺘﻭﻓﺭ ﻓﻴﻪ‬
audit committee members including the chairman, a ‫ﻤﺅﻫﻼﺕ ﻋﻠﻤﻴﺔ ﻭﻋﻤﻠﻴﺔ ﻜﺎﻟﺨﺒﺭﺓ ﺍﻟﻤﻬﻨﻴﺔ ﻭﺍﻵﺭﺍﺀ ﺍﻟﺴﺩﻴﺩﺓ‬
no objection from SAMA should be obtained.
‫ﻭﺍﻟﻤﻭﻀﻭﻋﻴﺔ ﻭﺩﺭﺍﻴﺔ ﺘﺎﻤﺔ ﻓﻲ ﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﺔ‬
In this regard, a written definition of independence .‫ﻭﺍﻟﻤﺤﺎﺴﺒﺔ ﻓﻲ ﺍﻟﺒﻨﻭﻙ‬
should be arrived at and approved by the bank's
legal counsel. Every audit committee member ‫ﻭﻤﻥ ﺍﻟﻀﺭﻭﺭﻱ ﺃﻴﻀﺎﹰ ﺍﺨﺘﻴﺎﺭ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﻤﻤﻥ ﺘﺘﻭﻓﺭ ﻓﻴﻬﻡ ﻤﻬﺎﺭﺓ‬
should confirm his independence annually.
‫ ﻭﻟﻴﺱ ﻤﻥ ﺍﻟﻤﺘﻭﻗﻊ‬.‫ﺘﺤﺩﻴﺩ ﻤﻭﺍﻁﻥ ﺍﻟﻤﺨﺎﻁﺭ ﻓﻲ ﺍﻷﻋﻤﺎل ﺍﻟﻤﺼﺭﻓﻴﺔ‬
Appropriate selection criteria should be designed
by the board for their selection. These include ‫ﺃﻥ ﻴﺘﻤﺘﻊ ﻜﺎﻓﺔ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺒﻬﺫﻩ ﺍﻟﻤﻬﺎﺭﺍﺕ ﺍﻟﻤﻁﻠﻭﺒﺔ ﺇﻻﹼ ﺃﻨﻪ ﻴﺠﺏ‬
business experience, sound judgment, objectivity .‫ﺃﻥ ﻴﻜﻭﻥ ﺍﻟﻬﺩﻑ ﻤﻥ ﺍﻻﺨﺘﻴﺎﺭ ﻫﻭ ﺍﻟﺤﺼﻭل ﻋﻠﻰ ﺍﻟﺸﺨﺹ ﺍﻷﻓﻀل‬
combined with knowledge of financial reporting,
accounting and auditing of banks. These qualities ‫ﻭﻟﻜﻥ ﻴﻨﺒﻐﻲ ﺃﻥ ﻴﻜﻭﻥ ﻟﺩﻯ ﻜﺎﻓﺔ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺩﺭﺍﻴﺔ ﺘﺎﻤﺔ ﺒﻭﻅﻴﻔﺔ‬
also put a director in good stead as an audit
committee member. However, it is particularly ‫ﻭﺩﻭﺭ ﺍﻟﺒﻨﻙ ﻋﻼﻭﺓ ﻋﻠﻰ ﺍﻟﺨﺒﺭﺓ ﺍﻟﻤﻬﻨﻴﺔ ﻓﻲ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻤﺎﻟﻴﺔ‬
important to select as audit committee members
those individuals who have the ability to be .‫ﻭﺍﻟﻤﺼﺭﻓﻴﺔ‬
selective in identifying high risk areas in a banking
environment which warrant their attention. Not all
members can be reasonably expected to possess all
‫ﻭﻴﺠﺏ ﺃﻥ ﻴﻠﻡ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺠﺩﺩ ﻓﻲ ﺃﻗﺭﺏ ﻓﺭﺼﺔ ﺒﺄﻫﺩﺍﻑ‬
the attributes sought, therefore selection should be
directed toward obtaining the desired complement. ‫ﻭﺃﻋﻤﺎل ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﻜﺫﻟﻙ ﻴﺠﺏ ﺃﻥ ﻴﺩﺭﻜﻭﺍ ﺍﻟﻤﺴﺅﻭﻟﻴﺎﺕ ﺍﻟﻤﻨﺎﻁﺔ‬
But all members should have an appreciation of the
bank's function under their review, expertise in ‫ﺒﻬﻡ ﻭﺃﻥ ﻴﻁﻠﻌﻭﺍ ﻋﻠﻰ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻨﻙ ﻭﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻤﻭﺍﻁﻥ‬
financial or banking management and good
business acumen. .‫ﺍﻟﻤﺨﺎﻁﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﻭﺍﻟﺒﻴﺌﺔ ﺍﻟﺘﻲ ﻴﻌﻤل ﺒﻬﺎ ﺍﻟﺒﻨﻙ… ﺍﻟﺦ‬

New committee members should become familiar ‫ﻭﻴﺠﺏ ﺃﻥ ﻴﻜﻭﻥ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺠﺩﺩ ﻋﻠﻰ ﺩﺭﺍﻴﺔ ﺘﺎﻤﺔ ﺒﻌﻼﻗﺔ ﺍﻟﻠﺠﻨﺔ‬
as soon as possible with the Committee's specific
‫ﺒﺎﻹﺩﺍﺭﺓ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻭﻋﻠﻴﻪ‬
practices and objectives. Consequently, for new
members briefing with the management, external .‫ﻴﺠﺏ ﺘﻌﺭﻴﻔﻬﻡ ﻋﻠﻰ ﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬
and internal auditors, legal counsel, should be
arranged.

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

New audit committee members should be made

fully aware of the Committee's relationship with
management, external and internal auditors, the
board of directors, etc. The members should also
understand their responsibilities, and, should be
fully informed as soon as possible about the banks,
its operations,, financial reporting process, areas of
financial risk, control, environment, etc.

4.2 Meetings and reporting relationship of audit : ‫ ﺍﺠﺘﻤﺎﻋﺎﺕ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﺘﻲ ﺘﺼﺩﺭ ﻋﻨﻬﺎ‬٢ – ٤
committee
‫ﻴﺘﺤﺩﺩ ﻋﺩﺩ ﺍﻻﺠﺘﻤﺎﻋﺎﺕ ﺍﻟﺘﻲ ﺘﻌﻘﺩﻫﺎ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺘﺒﻌﺎﹰ ﻟﻤﺠﺎل‬
The number of meetings an audit committee should
hold is determined by the size and nature of the ‫ﺃﻨﺸﻁﺘﻬﺎ ﻭﺤﺠﻡ ﻭﻁﺒﻴﻌﺔ ﻋﻤل ﺍﻟﺒﻨﻙ ﻭﻋﺎﺩﺓ ﻴﺠﺘﻤﻊ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ‬
bank and the scope of the Committee's activities.
For a committee with normal activities there should ‫ﺃﺭﺒﻌﺔ ﺍﺠﺘﻤﺎﻋﺎﺕ ﻋﻠﻰ ﺍﻷﻗل ﻓﻲ ﺍﻟﺴﻨﺔ ﺒﻤﺎ ﻓﻴﻬﺎ ﺍﻻﺠﺘﻤﺎﻉ ﺍﻟﺴﻨﻭﻱ ﻤﻊ‬
be at least four meetings each year. This should
include an annual meeting with the board of .‫ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬
directors.
In addition, it is customary that the committee
meets at the request of the internal and external
‫ﺇﻀﺎﻓﺔ ﺇﻟﻰ ﺫﻟﻙ ﺘﺠﺘﻤﻊ ﺍﻟﻠﺠﻨﺔ ﻤﻊ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
auditor's either jointly with the management or
privately to consider any matters that the auditors ‫ﺒﺤﻀﻭﺭ ﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ ﺃﻭ ﺒﺩﻭﻨﻬﺎ ﻭﺫﻟﻙ ﺒﻨﺎﺀ ﻋﻠﻰ ﻁﻠﺏ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬
wish to bring to the attention of the directors.
In preparing the agendas for the meetings the ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﺃﻭ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻟﻤﻨﺎﻗﺸﺔ ﺍﻟﻤﺴﺎﺌل ﺍﻟﺘﻲ ﻴﺭﻏﺏ ﺍﻟﻤﺭﺍﺠﻌﻭﻥ‬
committee's chairperson should solicit the views of
management, external auditors, internal auditors ‫ﺍﻁﻼﻉ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻴﻬﺎ ﻋﻨﺩ ﺇﻋﺩﺍﺩ ﺠﺩﻭل ﺃﻋﻤﺎل ﺍﺠﺘﻤﺎﻋﺎﺕ‬
and others on the specific topics to be covered.
Accordingly, the committee should be authorized to ‫ ﻭﻋﻠﻰ ﺭﺌﻴﺱ ﺍﻟﻠﺠﻨﺔ ﺃﻥ ﻴﺴﺘﺭﺸﺩ ﺒﺂﺭﺍﺀ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬،‫ﺍﻟﻠﺠﻨﺔ‬
request the presence of anyone who could
contribute substantially to a meeting; for example ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﻏﻴﺭﻫﻡ ﺤﻭل ﺍﻟﻤﻭﻀﻭﻋﺎﺕ ﺍﻟﺘﻲ ﺴﻴﺒﺤﺜﻬﺎ‬
lawyers in the case if a court litigation. ‫ ﻭﺒﻨﺎﺀ ﻋﻠﻴﻪ ﻴﺠﺏ ﺃﻥ ﺘﻤﻨﺢ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺼﻼﺤﻴﺔ ﻟﻁﻠﺏ ﺤﻀﻭﺭ‬.‫ﺍﻻﺠﺘﻤﺎﻉ‬
Preparation by the committee members for the
meeting is far more time consuming than the ‫ﺃﻱ ﺸﺨﺹ ﻴﻤﻜﻥ ﺃﻥ ﻴﺴﻬﻡ ﺒﺼﻭﺭﺓ ﺠﻭﻫﺭﻴﺔ ﻓﻲ ﺍﻻﺠﺘﻤﺎﻉ ﻤﺜل ﺃﻥ‬
meeting itself given the span, complexity, ‫ ﻭﻤﻥ ﺍﻟﻤﻌﺭﻭﻑ‬.‫ﺘﻁﻠﺏ ﺤﻀﻭﺭ ﻤﺤﺎﻤﻴﻥ ﻋﻨﺩ ﻤﻨﺎﻗﺸﺔ ﻤﺴﺄﻟﺔ ﻗﺎﻨﻭﻨﻴﺔ‬
materiality and risks inherent in banks.
Consequently, committee members should devote ‫ﺃﻥ ﺍﻹﻋﺩﺍﺩ ﻻﺠﺘﻤﺎﻉ ﺍﻟﻠﺠﻨﺔ ﻴﺴﺘﻐﺭﻕ ﻭﻗﺘﺎﹰ ﺃﻜﺜﺭ ﻤﻤﺎ ﻴﺴﺘﻐﺭﻗﻪ‬
sufficient preparation time for the meetings. ‫ﺍﻻﺠﺘﻤﺎﻉ ﻨﻔﺴﻪ ﻨﻅﺭﺍﹰ ﻟﻤﺩﻯ ﺤﺠﻡ ﻭﺘﻌﻘﻴﺩ ﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬

To achieve maximum benefits from the audit ‫ﻭﺍﻟﻤﺨﺎﻁﺭ ﺍﻟﺘﻲ ﺘﻨﻁﻭﻱ ﻋﻠﻴﻬﺎ ﻟﻬﺫﺍ ﻴﺠﺏ ﻋﻠﻰ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺃﻥ‬
committee, regular and not necessarily frequent .‫ﻴﺨﺼﺼﻭﺍ ﺍﻟﻭﻗﺕ ﺍﻟﻜﺎﻓﻲ ﻟﻺﻋﺩﺍﺩ ﻟﻼﺠﺘﻤﺎﻋﺎﺕ‬
meetings should be scheduled with special
meetings called as necessary.
‫ﻭﻟﺠﻨﻲ ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﻘﺼﻭﻯ ﻤﻥ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻴﺠﺏ ﻋﻘﺩ ﺍﺠﺘﻤﺎﻋﺎﺕ‬
As a matter of' sound practice, and to provide a
record that the committee has appropriately ‫ﺩﻭﺭﻴﺔ ﺒﺎﻹﻀﺎﻓﺔ ﺇﻟﻰ ﺍﻻﺠﺘﻤﺎﻋﺎﺕ ﺍﻟﺨﺎﺼﺔ ﻜﻠﻤﺎ ﺩﻋﺕ ﺍﻟﻀﺭﻭﺭﺓ‬
discharged its responsibility, minutes should be ‫ ﻤﻥ ﺍﻷﻋﻀﺎﺀ‬% ٥٠ ‫ ﻫﺫﺍ ﻭﻴﺠﺏ ﺃﻥ ﻴﺘﻡ ﺍﻻﺠﺘﻤﺎﻉ ﺒﺤﻀﻭﺭ‬.‫ﻟﺫﻟﻙ‬

٩
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

taken of all audit committee meetings. However, at ‫ﻋﻠﻰ ﺍﻷﻗل ﻟﻴﻜﻭﻥ ﺍﻻﺠﺘﻤﺎﻉ ﺼﺤﻴﺤﺎﹰ ﻭﻴﺠﺏ ﺘﺩﻭﻴﻥ ﻭﻗﺎﺌﻊ ﻜل‬
least 50% of the committee members must be
present in order to have a quorum for a meeting to ‫ﺍﻻﺠﺘﻤﺎﻋﺎﺕ ﻟﺘﻭﻓﻴﺭ ﺴﺠل ﻴﻔﻴﺩ ﺒﺄﻥ ﺍﻟﻠﺠﻨﺔ ﺘﻤﺎﺭﺱ ﻤﻬﺎﻤﻬﺎ‬
take place.
.‫ﻭﻤﺴﺅﻭﻟﻴﺎﺘﻬﺎ ﺒﺼﻭﺭﺓ ﺼﺤﻴﺤﺔ‬
The committee should report its activities to the full
board on a regular basis, such as after each meeting
‫ﺘﺭﻓﻊ ﺍﻟﻠﺠﻨﺔ ﺘﻘﺎﺭﻴﺭ ﺒﺄﻋﻤﺎﻟﻬﺎ ﺇﻟﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺒﻌﺩ ﻜل ﺍﺠﺘﻤﺎﻉ‬
if circumstances warrant, so that the board is kept
informed of its activities, on a current basis, and in ‫ﺤﺘﻰ ﻴﺒﻘﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﺍﻁﻼﻉ ﺒﺄﻨﺸﻁﺔ ﺍﻟﻠﺠﻨﺔ ﺃﻭﻻﹰ ﺒﺄﻭل‬
particular of any significant risks. All committee
.‫ﻭﺨﺎﺼﺔ ﻋﻨﺩ ﺍﺤﺘﻤﺎل ﻭﺠﻭﺩ ﺃﻱ ﻤﺨﺎﻁﺭ‬
members are expected to maintain confidentiality
on all issues.

4.3 Tenure of audit committees : ‫ ﻤــﺩﺓ ﻟﺠـﺎﻥ ﺍﻟﻤﺭﺍﺠﻌـﺔ‬٣ – ٤

Banks should link the tenure of membership to
combine the advantages of continuity with those of ‫ﻴﺠﺏ ﺃﻥ ﺘﺭﺒﻁ ﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺒﻴﻥ ﻤﺩﺓ ﺍﻟﻌﻀﻭﻴﺔ ﻟﺠﻨﻲ ﺍﻟﻔﺎﺌﺩﺓ ﻤﻊ‬
a fresh approach. The arrangement decided on will
‫ﺍﺴﺘﻤﺭﺍﺭﻴﺔ ﺍﻷﻋﻀﺎﺀ ﺍﻟﻘﺩﺍﻤﻰ ﻓﻲ ﻤﺯﺍﻭﻟﺔ ﺃﻋﻤﺎﻟﻬﻡ ﻓﻲ ﺍﻟﻠﺠﻨﺔ ﻭﺒﻴﻥ‬
depend on a large measure to the number of
qualified candidates available for appointment. ‫ﺃﻭﻟﺌﻙ ﺍﻷﻋﻀﺎﺀ ﺍﻟﺠﺩﺩ ﺍﻟﺫﻴﻥ ﻴﻨﻀﻤﻭﻥ ﺇﻟﻴﻬﺎ ﻟﺘﻐﺫﻴﺘﻬﺎ ﺒﺩﻤﺎﺀ ﺠﺩﻴﺩﺓ ﺇﻻﹼ‬
.‫ﺃﻥ ﺫﻟﻙ ﻴﻌﺘﻤﺩ ﻋﻠﻰ ﺘﻭﻓﺭ ﻋﺩﺩ ﺍﻟﻤﺩﺭﺍﺀ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺍﻟﻤﻨﻭﻱ ﺘﻌﻴﻴﻨﻬﻡ‬
A three-year appointment period by the board
usually permits an audit committee member to
capitalize on the experience gained in working on
the committee. Most value will accrue after a ‫ﻭﺘﺴﻤﺢ ﻤﺩﺓ ﺍﻟﻌﻀﻭﻴﺔ ﻟﺜﻼﺙ ﺴﻨﻭﺍﺕ ﻟﻠﻌﻀﻭ ﺍﻟﻔﺭﺼﺔ ﻟﻼﺴﺘﻔﺎﺩﺓ‬
member has become thoroughly familiar with the
banks operations, product and services, financial ‫ ﻭﺘﺘﺤﻘﻕ ﺃﻜﺒﺭ ﺍﻟﻔﻭﺍﺌﺩ ﺒﻌﺩ‬.‫ﺍﻟﻘﺼﻭﻯ ﺍﻜﺘﺴﺎﺏ ﺍﻟﺨﺒﺭﺓ ﺒﺎﻟﻌﻤل ﻓﻲ ﺍﻟﻠﺠﻨﺔ‬
statements, financial officers, and auditors. ‫ﺃﻥ ﻴﺼﺒﺢ ﺍﻟﻌﻀﻭ ﻋﻠﻰ ﺍﻁﻼﻉ ﺘﺎﻡ ﻋﻠﻰ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﻤﺅﺴﺴﺔ‬

.‫ﻭﺨﺩﻤﺎﺘﻬﺎ ﻭﻤﻴﺯﺍﻨﻴﺎﺘﻬﺎ ﻭﻤﺭﺍﺠﻌﻴﻬﺎ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬

4.4 Remuneration of audit committee : ‫ ﺘﻌﻭﻴﺽ ﻭﻤﻜﺎﻓﺄﺓ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ‬٤ – ٤

Audit committee members perform an important
function, and given the critical nature of their task, ‫ﻨﻅﺭﺍﹰ ﻟﻸﻫﻤﻴﺔ ﺍﻟﻘﺼﻭﻯ ﻟﻠﻤﻬﺎﻡ ﺍﻟﺘﻲ ﻴﺅﺩﻴﻬﺎ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺒﺎﻹﻀﺎﻓﺔ‬
the high degree of risk and time involved to do
‫ﺇﻟﻰ ﺃﻫﻤﻴﺔ ﺍﻟﻭﻗﺕ ﻭﺍﻟﺠﻬﺩ ﺍﻟﺫﻱ ﻴﺒﺫﻟﻭﻨﻪ ﻓﺈﻨﻪ ﻴﺠﺏ ﺘﻌﻭﻴﻀﻬﻡ‬
their job properly they must be adequately
compensated. Consequently, all remuneration are to ‫ﻭﻤﻜﺎﻓﺂﺘﻬﻡ ﻭﺫﻟﻙ ﺒﻤﻭﺠﺏ ﺴﻴﺎﺴﺔ ﻤﻌﺘﻤﺩﺓ ﻤﻥ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺒﺤﻴﺙ‬
be determined by the board of directors. However,
.‫ﺘﻜﻭﻥ ﻤﻌﻘﻭﻟﺔ ﺒﺎﻟﻤﻘﺎﺭﻨﺔ ﻤﻊ ﻤﻜﺎﻓﺂﺕ ﺃﻋﻀﺎﺀ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬
such remuneration should compare reasonably with
the remuneration paid to other members of the
Board.

5. Responsibilities and functions of an audit : ‫ ﻤﺴﺅﻭﻟﻴﺎﺕ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﻭﻅﺎﺌﻔﻬﺎ‬- ٥

committee
5.1 General responsibilities of an audit : ‫ ﺍﻟﻤﺴﺅﻭﻟﻴﺎﺕ ﺍﻟﻌﺎﻤﺔ ﻟﻠﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬١ – ٥
committee
‫ﻟﻜﻲ ﻴﺅﺩﻱ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻭﺍﺠﺒﺎﺘﻪ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﻋﻠﻴﻪ ﺃﻥ ﻴﻁﻠﺏ‬
In meeting its financial and operational mandate,
the board of directors must require that the annual ‫ﺴﻨﻭﻴﺎﹰ ﺇﺠﺭﺍﺀ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺍﻟﻔﺤﺹ ﻟﻠﺒﻨﻙ ﻋﻠﻰ ﺍﻟﻨﺤﻭ ﺍﻟﺴﻠﻴﻡ ﻭﺃﻥ ﻴﺘﺄﻜﺩ‬

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

audit examination of the bank is properly carried ‫ﺃﻥ ﺃﻋﻤﺎﻟﻪ ﺘﺠﺭﻱ ﺒﺼﻭﺭﺓ ﺼﺤﻴﺤﺔ ﻟﻠﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺤﻘﻭﻕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
out and also ensure that the bank's affairs are
properly handled for the benefit of its shareholders ‫ ﻭﺒﻨﺎﺀ ﻋﻠﻰ ﺫﻟﻙ ﻴﺠﺏ ﻀﻤﺎﻥ ﺍﻟﻘﻴﺎﻡ ﺒﻤﻌﺎﻤﻼﺕ ﺍﻟﺒﻨﻙ‬.‫ﻭﺍﻟﻤﻭﺩﻋﻴﻥ‬
and depositors. Consequently, the safe and sound
.‫ﺒﺸﻜل ﺴﻠﻴﻡ ﻭﺃﻥ ﻴﻨﻌﻜﺱ ﺫﻟﻙ ﻓﻲ ﺴﺠﻼﺘﻪ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺘﻘﺎﺭﻴﺭﻩ ﺍﻟﻤﺎﻟﻴﺔ‬
conduct of the business must be guaranteed and all
transactions must be properly reflected in the banks
accounting records and financial reporting.
‫ﻭﻟﻜﻲ ﻴﺘﻡ ﺘﻨﻔﻴﺫ ﻫﺫﻩ ﺍﻟﻤﺴﺌﻭﻟﻴﺎﺕ ﻓﺈﻨﻪ ﻴﺠﺏ ﻋﻠﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺘﺤﺩﻴﺩ‬
In order to meet its responsibilities the board ‫ ﻭﺍﻟﺘﻘﺎﺭﻴﺭ‬،‫ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﻠﻘﻴﺎﻡ ﺒﻤﺭﺍﻗﺒﺔ ﺃﺩﺍﺀ ﺃﻨﻅﻤﺔ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬
appoints an audit committee that must monitor the
‫ ﻭﻤﺭﺍﺠﻌﺔ ﺘﻘﺎﺭﻴﺭ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﺘﻲ ﺘﻁﻠﺒﻬﺎ ﺍﻟﺴﻠﻁﺎﺕ‬،‫ﺍﻟﻤﺎﻟﻴﺔ‬
performance of financial reporting and internal
control systems, review management reports and ‫ ﻭﻤﺭﺍﻗﺒﺔ ﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬،‫ﺍﻹﺸﺭﺍﻓﻴﺔ‬
information required by regulatory agencies,
coordinate and control the work of the external and ‫ ﻭﻀﻤﺎﻥ ﺍﻻﻟﺘﺯﺍﻡ ﺒﻘﻭﺍﻋﺩ ﺍﻟﺘﻌﺎﻤﻼﺕ ﺍﻟﻤﺎﻟﻴﺔ‬،‫ﻭﺍﻟﺘﻨﺴﻴﻕ ﻓﻴﻤﺎ ﺒﻴﻨﻬﺎ‬
internal auditors, and review compliance to insider .‫ﻭﺍﻟﺘﺠﺎﺭﻴﺔ ﺍﻟﻨﺎﺘﺠﺔ ﻋﻥ ﻤﻌﻠﻭﻤﺎﺕ ﺩﺍﺨﻠﻴﺔ ﻭﺍﻟﺴﻠﻭﻙ ﺍﻟﻤﻬﻨﻲ ﻟﻠﺒﻨﻙ‬
trading rules and corporate code of conduct.

5.2 Detailed functions to be performed by an : ‫ اﻟﻤﻬﺎم اﻟﻤﻔﺼﻠﺔ ﻟﻠﺠﺎن اﻟﻤﺮاﺟﻌﺔ‬٢ – ٥

audit committee
The board of directors establishes the general ‫ﻳﻀﻊ ﻣﺠﻠﺲ اﻹدارة اﻹﻃﺎر اﻟﻌﺎم ﻟﻮاﺟﺒﺎت وﻣﺴﺆوﻟﻴﺎت ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ ﻟﻠﻘﻴﺎم‬
responsibility and functional framework for an
‫ﺑﺪورﻫﺎ اﻹﺷﺮاﻓﻲ واﻟﺮﻗﺎﺑﻲ دون ﻣﻤﺎرﺳﺔ وﻇﺎﺋﻒ أو أﻋﻤﺎل ﺗﻨﻔﻴﺬﻳﺔ أو اﺗﺨﺎذ ﻗﺮارات‬
audit committee. The Board should ensure that the
audit committee plays an oversight and supervisory ‫ وﺗﺴﺘﺨﺪم‬.‫إدارﻳﺔ وﻳﺘﺮك ﻟﻬﺎ أن ﺗﺤﺪد اﻟﻮﺳﺎﺋﻞ اﻟﺘﻲ ﺳﺘﺘﺒﻌﻬﺎ ﻟﺘﻨﻔﻴﺬ ﻫﺬه اﻟﻤﺴﺆوﻟﻴﺎت‬
role and does not interfere in the management
‫ وﻳﺼﺪر اﻟﻤﻴﺜﺎق ﻋﻦ ﻣﺠﻠﺲ اﻹدارة‬.‫ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ ﻣﻴﺜﺎﻗﻬﺎ ﻛﺪﻟﻴﻞ ﻟﻠﻘﻴﺎم ﺑﺄﻋﻤﺎﻟﻬﺎ‬
function or management decision-making. It is the
audit committee' which determines the specific .‫اﻟﺬي ﻳﺤﺪد اﻹﻃﺎر اﻟﻌﺎم ﻟﻤﺴﺆوﻟﻴﺎت وﺻﻼﺣﻴﺎت ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ‬
means of discharging its responsibility.

An audit committee generally utilizes, its terms of ‫( "ﺧﻄﺔ اﻟﻌﻤﻞ اﻟﻤﻔﺼﻠﺔ" وﻇﺎﺋﻒ‬٣) ‫( " اﻟﻤﻴﺜﺎق" واﻟﻤﻠﺤﻖ‬١) ‫وﻳﻌﺮض اﻟﻤﻠﺤﻖ‬
reference as a guiding document. The terms of
‫ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ وﻣﻬﺎﻣﻬﺎ ﺑﺎﻟﺘﻔﺼﻴﻞ‬
reference comes from the board of directors and
establishes the overall framework of responsibility
of an audit committee.

Detailed functions are summarized in Appendix I

(terms of reference) as well as in Appendix III (the
detailed workplan).

5.3 Other financial responsibilities of an : ‫ ﺍﻟﻤﺴﺅﻭﻟﻴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻷﺨﺭﻯ ﻟﻠﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬٣ – ٥

audit committee
In addition, the audit committee's responsibilities ‫ﺘﺘﻀﻤﻥ ﻤﺴﺅﻭﻟﻴﺎﺕ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺇﻀﺎﻓﺔ ﺇﻟﻰ ﻤﺎ ﺴﺒﻕ ﻤﺭﺍﺠﻌﺔ ﻋﺩﺩ‬
would include the review of a number of important
‫ﻤﻥ ﺍﻟﻤﺴﺎﺌل ﺍﻟﻬﺎﻤﺔ ﻭﺍﻟﺤﺴﺎﺴﺔ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﻌﻤﻠﻴﺎﺕ ﺍﻟﺒﻨﻙ ﺍﻟﺘﻲ ﻤﻥ ﺸﺄﻨﻬﺎ‬
and sensitive areas related to the operations of the
bank which further strengthen financial control and ‫ ﻭﻫﺫﻩ ﺘﺸﻤل ﻤﻌﺎﻤﻼﺕ‬.‫ﺘﻌﺯﻴﺯ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺘﻜﺎﻤل ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻨﻙ‬
integrity of the bank. These include such areas as
‫ﺍﻟﺒﻨﻙ ﻤﻊ ﺍﻷﻁﺭﺍﻑ ﺫﻭﻱ ﺍﻟﻌﻼﻗﺔ ﻭﺍﻟﻤﻌﺎﻤﻼﺕ ﺍﻟﺠﻭﻫﺭﻴﺔ ﻜﺒﻴﺭﺓ‬
related party transactions, material transactions,
litigations, status of tax and zakat liability and .‫ ﻭﺍﻟﻘﻀﺎﻴﺎ ﺍﻟﻘﺎﻨﻭﻨﻴﺔ ﻭﺍﻟﻭﻀﻊ ﺍﻟﻀﺭﻴﺒﻲ ﻭﺍﻟﺯﻜﻭﻱ … ﺍﻟﺦ‬،‫ﺍﻟﺤﺠﻡ‬

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

payments, etc. ‫ﻴﺠﺏ ﻋﻠﻰ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﺭﺍﺠﻌﺔ ﺴﻴﺎﺴﺎﺕ ﺍﻟﺒﻨﻙ ﺍﻟﺨﺎﺼﺔ‬
The audit committee should review the bank's ‫ﺒﺎﻟﻤﻌﺎﻤﻼﺕ ﻤﻊ ﺍﻷﻁﺭﺍﻑ ﺫﻭﻱ ﺍﻟﻌﻼﻗﺔ ﻭﺍﻟﺤﺼﻭل ﻋﻠﻰ ﻗﺎﺌﻤﺔ ﺒﻜﺎﻓﺔ‬
policies for related party transactions, obtain a ‫ﻫﺫﻩ ﺍﻟﻤﻌﺎﻤﻼﺕ ﻭﻤﺭﺍﺠﻌﺔ ﺍﻟﻤﻭﺍﻓﻘﺎﺕ ﻋﻠﻴﻬﺎ ﻭﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺴﻼﻤﺘﻬﺎ‬
listing of all such transactions, and review their
approvals and reasons thereto and ultimately .‫ﻭﻤﺩﻯ ﻜﻔﺎﻴﺔ ﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻓﻲ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ‬
ascertain the adequacy of their disclosure in the
financial statements.
‫ﻜﻤﺎ ﻴﺠﺏ ﻋﻠﻴﻬﺎ ﺍﻟﺤﺼﻭل ﻋﻠﻰ ﻜﺎﻓﺔ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﻤﻌﺎﻤﻼﺕ‬
The audit committee should also obtain information ‫ﺫﺍﺕ ﺍﻟﺤﺠﻡ ﺍﻟﻜﺒﻴﺭ ﻭﺍﻟﻌﻘﻭﺩ ﻭﺍﻻﺘﻔﺎﻗﻴﺎﺕ ﺍﻷﺨﺭﻯ ﺒﻤﺎ ﻓﻴﻬﺎ ﺨﻁﻁ‬
on material transactions, contracts and other
‫ﺍﻻﻨﺩﻤﺎﺝ ﺃﻭ ﺍﻟﻀﻡ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻭﺨﻁﻁ ﺒﻴﻊ ﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﺘﺎﺒﻌﺔ ﻭﺍﻟﺘﺄﻜﺩ‬
agreements including possible or planned mergers,
acquisitions and divestitures and ascertain the .‫ﻤﻥ ﺇﻤﻜﺎﻨﻴﺔ ﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻓﻲ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ‬
possibility of their disclosure in financial
statements.
‫ﻭﻤﻥ ﺍﻟﻭﺍﺠﺒﺎﺕ ﺍﻟﻬﺎﻤﺔ ﻟﻠﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺘﻘﻴﻴﻡ ﻭﻤﺭﺍﺠﻌﺔ ﻜﺎﻓﺔ ﺍﻟﺩﻋﺎﻭﻯ‬
An important task of the audit committee is an ‫ﺍﻟﻘﺎﻨﻭﻨﻴﺔ ﺍﻟﺠﻭﻫﺭﻴﺔ ﻭﺃﻥ ﺘﻁﻠﺏ ﻤﻥ ﺍﻟﻤﺴﺘﺸﺎﺭ ﺍﻟﻘﺎﻨﻭﻨﻲ ﻟﻠﺒﻨﻙ ﺘﻘﺩﻴﻡ‬
assessment of all material litigation. It should
review the status of all significant legal matters by ‫ ﻭﻴﻤﻜﻥ ﻟﻠﺠﻨﺔ ﺍﻟﺤﺼﻭل ﻋﻠﻰ ﺭﺃﻱ ﻤﺴﺘﺸﺎﺭ‬.‫ﻗﺎﺌﻤﺔ ﺒﻜﺎﻓﺔ ﺍﻟﻘﻀﺎﻴﺎ‬
asking the general counsel of the bank to provide a ‫ﻗﺎﻨﻭﻨﻲ ﻤﻥ ﺨﺎﺭﺝ ﺍﻟﺒﻨﻙ ﻓﻲ ﺍﻟﻘﻀﺎﻴﺎ ﺍﻟﺘﻲ ﻴﻜﻭﻥ ﻟﻬﺎ ﺃﺜﺭ ﻜﺒﻴﺭ ﻋﻠﻰ‬
listing of all legal matters. Thereafter, it may be
prudent to obtain an opinion from an outside .‫ﺍﻟﻤﺭﻜﺯ ﺍﻟﻤﺎﻟﻲ ﻟﻠﺒﻨﻙ‬
counsel on legal matters which may have a
significant impact on the financial position of the
bank.

5.4 Moral and ethical policies : ‫ ﺳﻴﺎﺳﺎت اﻟﺴﻠﻮك اﻟﻤﻬﻨﻲ‬٤ – ٥

Being a good business citizen involves adherence
to moral and ethical policies. This is of particular ‫ ﻟﺬا ﻳﺠﺐ ﻋﻠﻰ اﻟﺒﻨﻚ اﻟﻌﻤﻞ ﻋﻠﻰ‬، ‫ﺗﻌﺘﺒﺮ ﺛﻘﺔ اﻟﻌﻤﻼء ﻣﻦ اﻟﻌﻮاﻣﻞ اﻟﻤﻬﻤﺔ ﻟﻨﺠﺎح اﻟﺒﻨﻚ‬
importance to bank's where the confidence of the ‫( ﺗﻔﺎﺻﻴﻞ‬٥) ‫ﺗﻌﺰﻳﺰﻫﺎ ﻣﻦ ﺧﻼل اﻻﻟﺘﺰام ﺑﺴﻴﺎﺳﺎت اﻟﺴﻠﻮك اﻟﻤﻬﻨﻲ وﻳﻮرد اﻟﻤﻠﺤﻖ‬
public is a major consideration and is augmented
by proper code of conduct, and the audit committee ،‫ ﻟﺬا ﻓﺈن ﻋﻠﻰ ﻣﺠﻠﺲ اﻹدارة أن ﻳﻌﺘﻤﺪ ﻗﻮاﻋﺪ اﻟﺴﻠﻮك اﻟﻤﻬﻨﻲ ﻟﻠﺒﻨﻚ‬.‫ﺗﻠﻚ اﻟﺴﻴﺎﺳﺎت‬
should exercise oversight over its compliance and
‫وﻋﻠﻰ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ ﻣﺘﺎﺑﻌﺔ ﺗﻮزﻳﻊ ﻫﺬه اﻟﻘﻮاﻋﺪ واﻟﺘﺄﻛﺪ ﻣﻦ اﻻﻟﺘﺰام واﻟﺘﻘﻴﺪ ﺑﻬﺎ‬
be aware of any significant violations. The audit
committee should review procedures relating to its ‫واﺗﺨﺎذ اﻹﺟﺮاءات اﻟﻼزﻣﺔ ﻓﻲ ﺣﺎﻟﺔ وﺟﻮد ﻣﺨﺎﻟﻔﺎت‬
distribution, monitoring compliance, approval of
waivers, etc. by referring to reports from internal
auditors or other independent group's reviewing
and testing and compliance procedures. For
detailed guidance refer to Appendix 5.

5.5 Electronic data processing : ‫ ﻣﻌﺎﻟﺠﺔ اﻟﺒﻴﺎﻧﺎت ﺑﺎﻟﺤﺎﺳﺐ اﻵﻟﻲ‬٥ – ٥

In present times, proper use of information
technology is critical to the success of any bank. To ‫ وﻋﻠﻰ‬.‫إن اﻻﺳﺘﺨﺪام اﻟﺼﺤﻴﺢ ﻟﺘﻘﻨﻴﺔ اﻟﻤﻌﻠﻮﻣﺎت ﻣﻦ اﻟﻌﻮاﻣﻞ اﻟﺤﺎﺳﻤﺔ ﻟﻨﺠﺎح أي ﺑﻨﻚ‬
stay abreast of evolving technologies, a bank must " ‫اﻟﺒ ﻨﻚ أن ﻳﻌﺘﻤﺪ ﺧﻄﺔ اﺳﺘﺮاﺗﻴﺠﻴﺔ ﻟﺘﻘﻨﻴﺔ اﻟﻤﻌﻠﻮﻣﺎت ﺗﺼﻒ ﻟﻪ " أﻳﻦ " و " ﻣﺘﻰ " و‬
have a coherent strategic plan for information
technology describing "where", "when" and "how" .‫ﻛﻴﻒ " ﻳﻮاﻛﺐ اﻟﺘﻄﻮرات اﻟﺘﻘﻨﻴﺔ ﻟﻴﺤﺎﻓﻆ ﻋﻠﻰ ﻣﻜﺎﻧﺘﻪ اﻟﻤﻨﺎﻓﺴﺔ ﺑﻴﻦ ﻏﻴﺮه ﻣﻦ اﻟﺒﻨﻮك‬

١٢
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

it wishes to pursue it and maintain its competitive

edge. Consequently, audit committees as part of
their function of reviewing the financial reporting ‫وﺗ ﺒﻌﺎً ﻟﺬﻟ ﻚ ﻳﺠﺐ أن ﺗﻄﻠﺐ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ ﻣﻦ اﻹدارة ﻛﺠﺰء ﻣﻦ اﻟﻤﻬﺎم اﻟﻤﻠﻘﺎة ﻋﻠﻰ‬
should ask to be briefed by management on the ‫ﻋﺎﺗﻘﻬﺎ أن ﺗﻜﻮن داﺋﻤﺎً ﻋﻠﻰ اﻃﻼع ﻋﻠﻰ اﻟﻤﺪى اﻟﺬي وﺻﻞ‬
extent to which the financial reporting system is
automated and whether the controls are in place to ‫إﻟﻴﻪ إدﺧﺎل اﻟﺤﺎﺳﺐ اﻵﻟﻲ ﻓﻲ ﻣﻌﺎﻟﺠﺔ اﻟﺒﻴﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ وإذا ﻣﺎ ﻛﺎﻧﺖ اﻟﻀﻮاﺑﻂ اﻟﻼزﻣﺔ‬
ensure the generation of reliable financial .‫ﻣ ﺘﻮﻓﺮة ﻟﻀ ﻤﺎن اﻟﺤﺼ ﻮل ﻋﻠ ﻰ ﻣﻌﻠﻮﻣ ﺎت وﺑ ﻴﺎﻧﺎت ﻣﺎﻟ ﻴﺔ ﺻ ﺤﻴﺤﺔ ﻳﻌ ﺘﻤﺪ ﻋﻠ ﻴﻬﺎ‬
information. An audit committee may consider the .‫وﺳﺘﺮاﻋﻰ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ اﻟﻌﻮاﻣﻞ اﻟﺘﺎﻟﻴﺔ ﻓﻲ ﻫﺬا اﻟﻤﺠﺎل‬
following factors in order to satisfy itself in this
area. ‫ – ﻃﺒ ﻴﻌﺔ ﻣ ﺮاﺟﻌﺔ اﻟﻤﺮاﺟﻌﻴ ﻦ اﻟﺪاﺧﻠﻴﻴ ﻦ واﻟﺨﺎرﺟﻴﻴ ﻦ ﻟﻌﻤﻠ ﻴﺎت وأﻧﻈﻤ ﺔ اﻟﺤﺎﺳ ﺐ‬١
.‫اﻵﻟﻲ‬
The nature of the internal and external auditor's
.‫ – ﺗﻜﺎﻣﻞ أﻧﻈﻤﺔ اﻟﺤﺎﺳﺐ اﻵﻟﻲ اﻟﻔﺮﻋﻴﺔ اﻟﻤﺨﺘﻠﻔﺔ‬٢
review of computer operations and systems.
Integration of various subsystems. .‫ – ﻃﺒﻴﻌﺔ أدوات اﻟﺮﻗﺎﺑﺔ اﻟﻬﺎﻣﺔ ﻹدﺧﺎل اﻟﻤﻌﻠﻮﻣﺎت‬٣
3. The nature of significant input controls. (‫ – اﻟﺘﺄﺛ ﻴﺮ اﻟﻤ ﺘﺰاﻳﺪ ﻻﺳ ﺘﺨﺪام اﻟﺤﺎﺳ ﺒﺎت اﻵﻟ ﻴﺔ اﻟﺼ ﻐﻴﺮة )ﻣﺎﻳﻜﺮوﻛﻤﺒ ﻴﻮﺗﺮ‬٤
4. The impact of increased use of
microcomputers and personal computers. .‫واﻟﺤﺴﺎﺑﺎت اﻟﺸﺨﺼﻴﺔ‬
5. The key security problems. .‫ – اﻟﻤﺸﺎﻛﻞ اﻷﻣﻨﻴﺔ اﻟﺮﺋﻴﺴﻴﺔ‬٥
6. The nature and extent of the banks reporting
.‫ – ﻃﺒﻴﻌﺔ وﻣﺪى اﺳﺘﺨﺪام اﻟﺤﺎﺳﺐ اﻵﻟﻲ ﻓﻲ ﻣﻌﺎﻟﺠﺔ اﻟﺒﻴﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ‬٦
system's automation.
7. All changes to computer operations should ‫ – ﺣﺼ ﺮ إﺟﺮاء اﻟﺘﻐﻴﺮات ﻓﻲ ﻋﻤﻠﻴﺎت اﻟﺤﺎﺳﺐ اﻵﻟﻲ ﻓﻲ اﻟﻤﻮﻇﻔﻴﻦ اﻟﻤﺼﺮح ﻟﻬﻢ‬٧
only be permitted by authorized staff and made as .‫ﺑﺬﻟﻚ وﻓﻲ ﺣﺪود اﻟﺘﺼﺮﻳﺢ ﻓﻘﻂ‬
authorized.
‫ – ﻣﺎ ﻫﻲ اﻟﻀﻮاﺑﻂ اﻟﻤﺘﻮﻓﺮة ﻟﺘﺤﻮﻳﻞ اﻟﻤﺒﺎﻟﻎ اﻟﻜﺒﻴﺮة آﻟﻴﺎ‘ ؟‬٨
8. What controls are in place for large transfer
of funds to be made automatically? What special .‫ – وﺟﻮد ﺧﻄﻂ ﻃﺎرﺋﺔ ﻓﻲ ﺣﺎﻟﺔ ﺣﺪوث ﻋﻄﻞ ﻓﻲ اﻟﺤﺎﺳﺐ اﻵﻟﻲ‬٩
security measure are in place? .‫ – ﻛﻔﺎءة وأﻫﻠﻴﺔ اﻟﺸﺨﺺ اﻟﻤﻜﻠﻒ ﻓﻲ إدارة وﺗﻨﻔﻴﺬ ﺳﻴﺎﺳﺎت اﻟﻤﺮاﻗﺒﺔ‬١٠
9. Presence of contingency plans in the event
of a computer malfunction? ‫ – ﻛ ﻴﻒ ﺗ ﺘﻌﺎﻣﻞ اﻟﻤﺆﺳﺴ ﺔ اﻟﻤﺎﻟﻴﺔ ﻣﻊ اﺣﺘﻤﺎل اﻟﺪﺧﻮل إﻟﻰ ﻧﻈﺎم اﻟﺤﺎﺳﺐ اﻵﻟﻲ ؟‬١١
10.The reliability and competence of the person ‫وﻣﺎ ﻫﻲ اﻟﻀﻮاﺑﻂ اﻟﺘﻲ وﺿﻌﺘﻬﺎ ﻟﻤﻨﻊ ﺣﺪوث ﻋﻤﻠﻴﺎت اﻻﺣﺘﻴﺎل ؟‬
who has been given responsibility for managing
and overseeing control policies.
11.How has the bank reviewed the potential for
unauthorized access to the EDP system? What
controls are in place to protect against frauds?

5.6 Money laundering : ‫ ﻏﺴـﻴﻞ اﻷﻣــﻮال‬٦ – ٥

Money laundering in general and drug related
money laundering through banks in particular is a ‫إن ﻏﺴ ﻴﻞ اﻷﻣ ﻮال واﻷرﺻ ﺪة ذات اﻟﻌﻼﻗ ﺔ ﺑﻌﻤﻠ ﻴﺎت ﺗﻬﺮﻳ ﺐ اﻟﻤﺨﺪرات ﻋﺒﺮ اﻟﺒﻨﻮك‬
major issue of concern to banking regulators, ،‫ﻣﻦ اﻟﻘﻀﺎﻳﺎ اﻟﺮﺋﻴﺴﻴﺔ اﻟﺘﻲ ﺗﻬﺘﻢ ﺑﻬﺎ اﻟﺴﻠﻄﺎت اﻹﺷﺮاﻓﻴﺔ اﻟﻤﻨﻈﻤﺔ ﻟﻠﻌﻤﻠﻴﺎت اﻟﻤﺼﺮﻓﻴﺔ‬
supervisors and various law enforcement
authorities. Specific laws have been promulgated ‫وﻗ ﺪ ﺳ ﻨﺖ اﻟﻘﻮاﻧﻴ ﻦ ووﺿ ﻌﺖ اﻟﺘﻮﺟ ﻴﻬﺎت ﻣ ﻦ ﻗ ﺒﻞ اﻟﺴ ﻠﻄﺎت اﻟﻤﻌﻨﻴﺔ ﻓﻲ ﻫﺬا اﻟﻤﺠﺎل‬
and guidance has been put forward by authorities in ،‫وﻳﺘﻄﻠ ﺐ ذﻟ ﻚ ﻣ ﻦ اﻟﺒ ﻨﻮك أن ﻳﻜﻮن ﻟﺪﻳﻬﺎ اﻟﺴﻴﺎﺳﺎت واﻹﺟﺮاءات ﻟﺘﻨﻔﻴﺬ ﻫﺬه اﻟﻘﻮاﻧﻴﻦ‬
this respect and all banks are expected to have
‫وﻣﻦ ﺛﻢ ﻓﺈن ﻋﻠﻰ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ أن ﺗﻨﻈﺮ إﻟﻰ ﻣﻮﺿﻮع ﻏﺴﻴﻞ اﻷﻣﻮال ﺑﺎﻋﺘﺒﺎره ﻣﻦ‬
policies and procedures to implement these
measures. The audit committees should include this ‫أﻫ ﻢ اﻟﻤﺨﺎﻃ ﺮ اﻟﺘ ﻲ ﻳﺠ ﺐ ﻣﺘﺎﺑﻌ ﺘﻬﺎ ﻟﻠ ﺘﺤﻘﻖ ﻣ ﻦ اﻟ ﺘﺰام اﻟﺒ ﻨﻚ ﺑﺎﻟﺴﻴﺎﺳ ﺎت واﻟﻘﻮاﻧﻴ ﻦ‬
as an important risk area that they would follow up
.‫اﻟﻤﺘﻌﻠﻘﺔ ﺑﺬﻟﻚ‬
to ensure that there is corporate compliance to the
laws and policies

١٣
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

5.7 Meeting with employees : ‫ اﻻﺟﺘﻤﺎﻋﺎت ﻣﻊ اﻟﻤﻮﻇﻔﻴﻦ‬٧ – ٥

The audit committee has the powers to invite any
officer or employee of the bank to attend its ‫ﻳﺤ ﻖ ﻟﻠﺠ ﻨﺔ دﻋ ﻮة أي ﻣﻮﻇ ﻒ أو ﻣﺴ ﺌﻮل ﻟﺤﻀ ﻮر اﺟ ﺘﻤﺎﻋﺎﺗﻬﺎ ﻋ ﻦ ﻃ ﺮﻳﻖ اﻟﻌﻀ ﻮ‬
meetings. However, they should be invited through .‫اﻟﻤﻨﺘﺪب )اﻟﻤﺪﻳﺮ اﻟﻌﺎم( اﻟﺬي ﻳﻤﻜﻨﻪ اﻟﺤﻀﻮر ﻟﻼﺟﺘﻤﺎع ﻣﺎ ﻟﻢ ﺗﺮى اﻟﻠﺠﻨﺔ ﺧﻼف ذﻟﻚ‬
the bank's managing director (general manager),
who can also attend such meetings. The audit
committee, however, has the right to decide to
conduct such meetings without the presence of the
managing director (general manager).

6. The implication of internal controls for : ‫ ﺗﻄﺒﻴﻖ اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ‬- ٦

audit committees
Audit committees play an important role in ‫ وان ﺟﻮﻫ ﺮ‬،‫ﺗﻠﻌ ﺐ ﻟﺠ ﺎن اﻟﻤ ﺮاﺟﻌﺔ دوراً ﻫﺎﻣ ﺎً ﻓ ﻲ ﺗﻌﺰﻳ ﺰ اﻟ ﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠ ﻴﺔ ﺑﺎﻟﺒ ﻨﻚ‬
enhancing self governance of a bank. At the core of ‫ﻋﻤﻠ ﻴﺔ اﻟ ﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠ ﻴﺔ ﻳﻌ ﺘﻤﺪ ﻋﻠ ﻰ ﻣ ﺪى ﻓﻌﺎﻟ ﻴﺔ وﻛﻔ ﺎءة أﻧﻈﻤ ﺔ اﻟ ﺮﻗﺎﺑﺔ اﻟﺘ ﻲ ﻳﻌﻤ ﻞ‬
this aspect of governance is the effectiveness of all
‫ وﻣﻦ اﻷﻫﺪاف اﻷﺧﺮى ﻟﻠﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ اﻟﻤﺴﺎﻋﺪة ﻓﻲ زﻳﺎدة اﻟﺜﻘﺔ ﻓﻲ‬،‫ﺑﻤﻮﺟ ﺒﻬﺎ اﻟﺒ ﻨﻚ‬
control systems by which banks are run. Further,
another objective of the audit committee is to help ‫اﻟ ﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟ ﻴﺔ وﻋﻤﻠ ﻴﺔ اﻟﻤ ﺮاﺟﻌﺔ ﻧﻔﺴ ﻬﺎ ﻛﻤ ﺎ أن ﻣﺮاﻗ ﺒﺔ اﻟﻠﺠ ﻨﺔ ﻋ ﻦ ﻛﺜ ﺐ ﻷﻧﻈﻤ ﺔ‬
raise the standard and level of confidence in ٤) ‫ ﻳﻌﺮض اﻟﻤﻠﺤﻖ رﻗﻢ‬.‫اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ ﻣﻦ اﻷﻣﻮر اﻟﺠﻮﻫﺮﻳﺔ ﻟﺘﺤﻘﻴﻖ ﻫﺬه اﻷﻫﺪاف‬
financial reporting and auditing. Close monitoring
of the internal control systems by the audit ‫( اﻟﻌﻨﺎﺻﺮ اﻟﺮﺋﻴﺴﻴﺔ ﻟﻨﻈﺎم اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ ﻓﻲ اﻟﺒﻨﻚ‬
committee is also essential for the attainment of
these objectives. For details about constituents of
internal control systems, see Appendix No. 4.

6.1 What are internal controls ‫ ﻣﺎ ﻫﻲ اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ ؟‬١ – ٦

In broader sense, internal controls are everything
management does to achieve its organizational ‫اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ ﺑﺸﻜﻞ ﻋﺎم ﻫﻲ ﻛﻞ ﻣﺎ ﺗﻘﻮم ﺑﻪ اﻹدارة ﻟﺘﺤﻘﻴﻖ أﻫﺪاف اﻟﻤﺆﺳﺴﺔ ﺿﻤﻦ‬
objectives within laid down laws and policies.
‫ وﺑﺎﻟﻨﺘ ﻴﺠﺔ ﻓﻬ ﻲ ﺿ ﺮورﻳﺔ ﻹدراك أن ﻧﻈ ﺎم اﻟ ﺮﻗﺎﺑﺔ‬.‫اﻟﺴﻴﺎﺳ ﺎت واﻷﻧﻈﻤ ﺔ اﻟﻤﺘ ﺒﻌﺔ‬
Consequently, it is important to realize that the
system of internal control is not just limited to ‫اﻟﺪاﺧﻠ ﻴﺔ ﻻ ﻳﻨﺤﺼ ﺮ ﻓﻘ ﻂ ﻓ ﻲ أﻧﺸ ﻄﺔ اﻟ ﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟ ﻴﺔ ﺑ ﻞ ﻳﺸ ﻤﻞ أﻳﻀ ﺎً اﻟﻌﻤﻠ ﻴﺎت‬
financial reporting activities but involves
.‫اﻟﻤﺼﺮﻓﻴﺔ واﻻﻟﺘﺰام ﺑﺎﻟﻘﻮاﻧﻴﻦ واﻷﻧﻈﻤﺔ واﻟﻤﻌﺎﻳﻴﺮ اﻟﺴﻠﻮﻛﻴﺔ واﻟﻤﻬﻨﻴﺔ واﻟﺒﻴﺌﻴﺔ‬
operations, compliance with laws and regulations,
and ethical and environmental standards.
Given the comprehensive nature of definition of
‫وﺑﻬ ﺬا اﻟ ﺘﻌﺮﻳﻒ ﻟﻠﻄﺒ ﻴﻌﺔ اﻟﺸ ﺎﻣﻠﺔ ﻟﻨﻈﺎم اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ ﻳﺘﻮﻗﻊ ﻣﻦ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ أن‬
internal control systems it is reasonable to expect
that an audit committee shall have a sound ‫ﻳﻜ ﻮن ﻟﺪﻳﻬ ﺎ ﻓﻬ ﻢ ﺳ ﻠﻴﻢ ﻟﻜﺎﻓ ﺔ ﺟﻮاﻧ ﺐ أﻋﻤ ﺎل اﻟﺒ ﻨﻚ اﻟﺘ ﻲ ﺗﺸ ﻤﻞ اﻟﻤﻨ ﺘﺠﺎت واﻟﺨﺪﻣ ﺎت‬
understanding of all aspects of the bank's business.
‫ ﻛﻤ ﺎ ﻳﺠ ﺐ ﻋﻠ ﻰ ﻟﺠﻨﺔ‬.‫واﻻﻧﺘﺸ ﺎر اﻟﺠﻐﺮاﻓ ﻲ واﻟﻤﻨﺎﻓﺴ ﺔ وﺣﺼ ﺘﻪ ﻓ ﻲ اﻟﺴ ﻮق… اﻟ ﺦ‬
This would include its products and services,
geographical coverage, competition, market share, ‫اﻟﻤﺮاﺟﻌﺔ أن ﺗﻜﻮن ﻋﻠﻰ دراﻳﺔ ﺑﺎﻟﺒﻴﺌﺔ اﻻﻗﺘﺼﺎدﻳﺔ اﻟﻌﺎﻣﺔ ﻓﻲ اﻷﺳﻮاق اﻟﺘﻲ ﻳﻌﻤﻞ ﻓﻴﻬﺎ‬
etc. The audit committee should also be aware of
the general economic environment in the markets ‫( ﻋﻤﻞ‬٧) ‫ ﻳﻌﺮض اﻟﻤﻠﺤﻖ رﻗﻢ‬.‫اﻟﺒ ﻨﻚ وأﺛﺮ ﻫﺬه اﻟﺒﻴﺌﺔ ﻋﻠﻰ اﻟﻤﺨﺎﻃﺮ وأدوات اﻟﺮﻗﺎﺑﺔ‬
within which the bank operates and the impact of .‫إدارة اﻟﻤﺮاﺟﻌﺔ اﻟﺪاﺧﻠﻴﺔ‬
environment on the risks and controls. For details
about working of an internal audit department, see
Appendix No. 7.

6.2 Management attitude towards controls : ‫ ﻧﻈﺮة اﻹدارة إﻟﻰ اﻟﺮﻗﺎﺑﺔ‬٢ – ٦

Effective internal controls include a conducive

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

managerial attitude to controls, and an appropriate ‫ﺗﺸ ﻤﻞ اﻟ ﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠ ﻴﺔ اﻟﻔﻌﺎﻟ ﺔ اﻟﻤﺴ ﺎﻋﺪة ﻋﻠ ﻰ ﺗﺤﺴ ﻴﻦ ﻧﻈ ﺮة اﻹدارة إﻟ ﻰ اﻟ ﺮﻗﺎﺑﺔ‬
structure of policies and procedures and lines of
responsibility and accountability. Internal controls ‫ وﺗﺴ ﺘﻄﻴﻊ‬.‫ووﺟ ﻮد ﻫ ﻴﻜﻞ ﻣﻼﺋ ﻢ ﻣ ﻦ اﻟﺴﻴﺎﺳ ﺎت واﻹﺟ ﺮاءات وﺗﺤﺪﻳ ﺪ ﻟﻠﻤﺴ ﺆوﻟﻴﺎت‬
can only provide the basic components of A control
‫اﻟ ﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠ ﻴﺔ أن ﺗﻮﻓ ﺮ ﻓﻘ ﻂ اﻟﻤﻜﻮﻧ ﺎت اﻟﺮﺋﻴﺴ ﻴﺔ ﻟﻺﻃ ﺎر اﻟﻌ ﺎم ﻟﻠ ﺮﻗﺎﺑﺔ وﻟﻜ ﻨﻬﺎ ﻻ‬
framework, but can not necessarily guarantee their
implementation which requires management ‫ﺗﻀ ﻤﻦ ﺑﺎﻟﻀ ﺮورة ﺗﻨﻔ ﻴﺬﻫﺎ وﻫ ﻮ ﻣ ﺎ ﻳﺤ ﺘﺎج إﻟ ﻴﻪ اﻟﺒ ﻨﻚ ﻛ ﺎﻹدارة اﻟﻔﻌﺎﻟ ﺔ واﻟﺪواﻓ ﻊ‬
competence, motivation, and a positive attitude.
‫ ﻟﺬﻟ ﻚ ﻳﺠ ﺐ أن ﺗﺒﺬل ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ ﺟﻬﻮداً ﺣﻘﻴﻘﻴﺔ ﻟﻠﺮﻓﻊ‬.‫واﻟ ﻨﻈﺮة اﻹﻳﺠﺎﺑ ﻴﺔ ﻟﻠ ﺮﻗﺎﺑﺔ‬
Accordingly, an audit committee should make a
deliberate effort to appraise the control ‫ﻣﻦ ﺷﺄن اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ وﻛﺬﻟﻚ ﺗﻮﻋﻴﺔ اﻹدارة ﺑﺄﻫﻤﻴﺔ اﻟﺮﻗﺎﺑﺔ ﺑﻤﺎ ﻓﻲ ذﻟﻚ‬
environment, as well as the dedication and control
‫ﻣﺴ ﺆوﻟﻴﺔ إدارة اﻟﺒ ﻨﻚ ﺑ ﺈﺑﻼغ ﻟﺠ ﻨﺔ اﻟﻤ ﺮاﺟﻌﺔ ﻋ ﻦ أﻳ ﺔ ﺗﺠ ﺎوزات ﺗﻤﺖ ﻣﻦ ﻗﺒﻞ إدارة‬
consciousness of management. Further, all
instances of management override of controls .‫اﻟﺒﻨﻚ ﻟﻨﻈﺎم اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ ﻓﻴﻪ‬
should be reported to the audit committee, by the
management, along with detailed explanations for
the override
6.3 Specific control issues for Banks : ‫ ﻣﺴﺎﺋﻞ رﻗﺎﺑﻴﺔ ﺧﺎﺻﺔ ﺑﺎﻟﻤﺆﺳﺴﺎت اﻟﻤﺎﻟﻴﺔ‬٣ – ٦
From the perspective of an audit committee, it is
significant to appreciate that internal control ‫ﻣ ﻦ اﻟﻤﻬ ﻢ ﺑﺎﻟﻨﺴ ﺒﺔ ﻟﻠﺠ ﻨﺔ اﻟﻤ ﺮاﺟﻌﺔ اﻹدراك أﻧ ﻪ ﻳﺠ ﺐ اﻟ ﻨﻈﺮ إﻟ ﻰ أﻧﻈﻤ ﺔ اﻟ ﺮﻗﺎﺑﺔ‬
systems have to be viewed in the context of "risks" ‫اﻟﺪاﺧﻠ ﻴﺔ ﻓ ﻲ إﻃ ﺎر " اﻟﻤﺨﺎﻃ ﺮ " اﻟﺘ ﻲ ﺗﺸ ﻤﻞ اﻻﺋ ﺘﻤﺎن واﻟﺴ ﻮق واﻟﺴ ﻴﻮﻟﺔ وأﺳ ﻌﺎر‬
which include credit, market, liquidity, foreign
‫ وﻳﺠﺐ أن ﺗﻜﻮن اﻟﻠﺠﻨﺔ واﻋﻴﺔ ﻓﻴﻤﺎ إذا ﻛﺎﻧﺖ اﻹدارة‬.‫اﻟﻌﻤ ﻼت وﺗﺬﺑﺬب أﺳﻌﺎر اﻟﻔﺎﺋﺪة‬
exchange and interest rate risks, etc. The audit
committee should be alert whether management ‫ وﻋﻠﻰ ﺳﺒﻴﻞ‬،‫واﻟﻤﺮاﺟﻌﻮن ﻗﺎدرﻳﻦ ﻋﻠﻰ ﺗﺤﺪﻳﺪ اﻟﻤﻮاﻗﻒ ﻣﻦ ﻫﺬه اﻟﻤﺨﺎﻃﺮ اﻻﺳﺘﺜﻨﺎﺋﻴﺔ‬
and auditors are competent to identify situations of ‫اﻟﻤ ﺜﺎل ﻓ ﺈن اﻟﺘﻐ ﻴﺮ ﻓ ﻲ أﺳ ﻌﺎر اﻟﻔ ﺎﺋﺪة وﺻﺮف اﻟﻌﻤﻼت ﺑﺸﻜﻞ ﻏﻴﺮ ﻣﺘﻮﻗﻊ ﻳﺆدي إﻟﻰ‬
exceptional risks and uncertainty. For example,
.‫ﻣﺨﺎﻃ ﺮ ﺗ ﺘﻌﻠﻖ ﺑﺎﻻﺋ ﺘﻤﺎن واﻟﻌﻤ ﻼت اﻷﺟﻨﺒ ﻴﺔ وﻓ ﺮوﻗﺎت اﻟﻔ ﺎﺋﺪة واﻟﺴ ﻴﻮﻟﺔ… اﻟ ﺦ‬
volatility in interest and foreign exchange rates, has
an impact on risks related to credit, foreign ‫وﺑﺎﻟﺘﺎﻟ ﻲ ﻳﺠ ﺐ أن ﺗ ﺘﺄﻛﺪ ﻟﺠ ﻨﺔ اﻟﻤ ﺮاﺟﻌﺔ إذا ﻛ ﺎن ﻟ ﺪى اﻹدارة أي رﻗﺎﺑ ﺔ إدارﻳﺔ ﻋﻠﻰ‬
currency, interest rate gap, liquidity, etc. ‫ وﻋﻠﻴﻬﺎ أن ﺗﺪرك أﻳﺔ أﻧﻈﻤﺔ إدارﻳﺔ‬،‫ﻫ ﺬه اﻟﻤﺨﺎﻃ ﺮ اﻻﺳ ﺘﺜﻨﺎﺋﻴﺔ ﻓﻲ ﻣﺜﻞ ﻫﺬه اﻟﻈﺮوف‬
Consequently, the audit committee should ascertain
whether management has instituted any exceptional ‫أﺧ ﺮى اﻟﺘ ﻲ ﻗ ﺪ ﺗﻜ ﻮن ﻗ ﺪ وﺿ ﻌﺖ ﻻﻃ ﻼع اﻟﻤﺴ ﺘﻮى اﻟﻤﻨﺎﺳﺐ ﻣﻦ اﻹدارة ﻋﻠﻰ ﻣﺜﻞ‬
risk management controls for exceptional .‫ﻫﺬه اﻟﻤﺨﺎﻃﺮ‬
situations. It should also be aware of any additional
‫ﻻ ﺗﻐﻄ ﻲ ﻫ ﺬه اﻟﻘﻮاﻋ ﺪ أدوات اﻟ ﺮﻗﺎﺑﺔ ﻟﻠﺒ ﻨﻮك ﺑﺎﻟﺘﻔﺼ ﻴﻞ ﻷن ﻧﺸ ﺮة ﻣﺆﺳﺴ ﺔ اﻟ ﻨﻘﺪ‬
management reporting systems which may have
been set up to communicate such enhanced risks to ‫اﻟﻌﺮﺑ ﻲ اﻟﺴ ﻌﻮدي "إرﺷ ــﺎدات اﻟ ﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠ ﻴﺔ ﻟﻠﺒ ﻨﻮك اﻟ ﺘﺠﺎرﻳﺔ اﻟﻌﺎﻣﻠﺔ ﻓﻲ اﻟﻤﻤﻠﻜﺔ‬
appropriate levels of management.
‫م ﺗﺘﻨﺎوﻟﻬﺎ ﺑﺸﻜﻞ ﻣﻔﺼﻞ‬١٩٨٩ ‫ دﻳﺴﻤﺒﺮ‬٩ ‫اﻟﻌﺮﺑﻴﺔ اﻟﺴﻌﻮدﻳﺔ" واﻟﺼـــﺎدرة ﺑﺘﺎرﻳـــــﺦ‬
The detailed control features required for banks are ‫وﻳﺠﺐ ﻋﻠﻰ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ أن ﺗﻄﻠﻊ ﻋﻠﻰ ﻫﺬه اﻹرﺷﺎدات ﻟﻠﺘﺤﻘﻖ ﻣﻦ أن اﻟﺒﻨﻚ ﻳﻠﺘﺰم‬
not covered in this document as these are
adequately described in SAMA's "Internal Control ‫ﺑﻬﺎ ﻟﺘﻄﻮﻳﺮ وﺗﻨﻔﻴﺬ ﻧﻈﺎم اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ‬
Guidelines for Commercial Banks operating in
Saudi Arabia” issued on 9 December, 1989. The
audit committee must be familiar with these and
ensure that the bank has taken these into
consideration in developing and implementing its
internal control systems.

6.4 Cost benefits of a bank's controls : ‫ ﻓﺎﺋﺪة اﻟﺘﻜﻠﻔﺔ ﻟﻠﺮﻗﺎﺑﺔ ﻓﻲ اﻟﺒﻨﻚ‬٤ – ٦

The audit committee should make an assessment of
the possible materiality of a loss in the event of a ‫ﻳﺠﺐ أن ﺗﻘﻴﻢ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ ﺣﺠﻢ اﻟﺨﺴﺎرة اﻟﻤﺤﺘﻤﻠﺔ ﻓﻴﻤﺎ إذا ﺗﻌﻄﻞ ﻧﻈﺎم اﻟﺮﻗﺎﺑﺔ وان‬

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

breakdown of a system, and relate it to the cost of .‫ﺗﺮﺑﻄﻬﺎ ﺑﺘﻜﻠﻔﺔ اﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻴﻪ‬
maintaining the system of controls.
No system of internal controls no matter how
comprehensive and specific can guarantee against ‫وﻻ ﻳﻤﻜ ﻦ ﻷي ﻧﻈ ﺎم ﻟﻠ ﺮﻗﺎﺑﺔ ﻣﻬﻤ ﺎ ﻛ ﺎن ﺷ ﺎﻣﻼً أن ﻳﻀ ﻤﻦ ﻋﺪم اﻟﻮﻗﻮع ﻓﻲ اﻟﺨﻄﺄ أو‬
errors or irregularities and ultimately the proper test
‫ وﻫﻜﺬا ﻓﺈن اﻻﺧﺘﻴﺎر اﻟﺼﺤﻴﺢ ﻹﺟﺮاءات اﻟﺮﻗﺎﺑﺔ ﻓﻲ اﻟﺒﻨﻚ ﻫﻮ إﺣﺪى‬،‫ﻣ ﻨﻊ اﻟﻤﺨﺎﻟﻔﺎت‬
of instituting controls is one of costs and benefits.
The nature and extent of controls in place are ‫ وﺗﻌ ﺘﻤﺪ ﻃﺒ ﻴﻌﺔ وﻣ ﺪى اﻹﺟ ﺮاءات اﻟﺮﻗﺎﺑ ﻴﺔ ﻋﻠ ﻰ ﻋﻈ ﻢ‬،‫ﺑ ﻨﻮد اﻟ ﺘﻜﻠﻔﺔ ﻣﻘ ﺎﺑﻞ اﻟﻔ ﺎﺋﺪة‬
contingent on the significance of the risk in ‫ وﻫﻨﺎك داﺋﻤﺎً ﻣﺨﺎﻃﺮ‬.‫اﻟﻤﺨﺎﻃﺮة اﻟﺘﻲ ﺗﻘﺎس ﺑﺤﺴﺎﺳﻴﺘﻬﺎ وﻛﺒﺮ ﺣﺠﻤﻬﺎ وﻣﺪى ﺗﻜﺮارﻫﺎ‬
question which is measured in terms of its
‫اﻟ ﺘﻮاﻃﺆ ﺑﻴ ﻦ اﻟﻤﻮﻇﻔﻴ ﻦ أو ﻗ ﻴﺎم اﻹدارة ﺑﻌﻤ ﻞ ﻣ ﻨﻔﺮد ﻳﻤﻜ ﻦ أن ﻳﻘ ﻮض اﻟﻬ ﺪف ﻣ ﻦ‬
sensitivity, materiality, and its frequency.
Furthermore, there is always the risk of collusion ‫اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ وﺑﺎﻟﺘﺎﻟﻲ ﻓﺈن ﻋﻠﻰ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ أن ﺗﺘﺤﻘﻖ ﻓﻴﻤﺎ إذا ﻛﺎﻧﺖ اﻹدارة ﻗﺪ‬
between employees or simple unilateral action ‫ﺳ ــﻨﺖ أﻧﻈﻤ ﺔ ﻟﻠ ﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠ ﻴﺔ ﺗﻮﻓــ ﺮ " ﺗﺄﻛ ﻴﺪاً ﻣﻌﻘ ﻮﻻً " ﻣﻘ ﺎﺑﻞ ﺗﻜﻠﻔ ﺔ ﻣﻘ ﺒﻮﻟﺔ ﻳ ﺘﻢ‬
taken by management which could undermine the
objective of the controls in place. Consequently, the .‫ﺑﻤﻮﺟﺒﻬﺎ ﻣﻨﻊ أو اﻛﺘﺸﺎف ﻛﺎﻓﺔ اﻷﺧﻄﺎء اﻟﺠﺴﻴﻤﺔ‬
audit committee should concern itself with whether
management has instituted control systems which
will provide "reasonable assurance" at an
acceptable cost that all material errors will be either
prevented or detected.

6.5 Management's judgment as a control :‫ اﺟﺘﻬﺎد )ﺣﻜﻢ( اﻹدارة ﻛﻤﻈﻬﺮ ﻣﻦ ﻣﻈﺎﻫﺮ اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ‬٥ – ٦
feature
One of the key features of audit committees to ‫ﻣ ﻦ اﻟﻤﻈﺎﻫ ﺮ اﻟﺮﺋﻴﺴ ﻴﺔ اﻟﺘ ﻲ ﻳﺠ ﺐ أن ﺗﺄﺧﺬﻫ ﺎ ﻟﺠ ﻨﺔ اﻟﻤﺮاﺟﻌﺔ ﻓﻲ اﻻﻋﺘﺒﺎر ﻫﻲ ﻗﺪرة‬
consider is the ability of management to make ‫اﻹدارة ﻋﻠ ﻰ إﺻ ﺪار أﺣﻜ ﺎم ﻓﻌﺎﻟ ﺔ ﺣ ﻮل اﺣ ﺘﻤﺎل وﻗ ﻮع أﺣ ﺪاث ﻓ ﻲ اﻟﻤﺴ ﺘﻘﺒﻞ ﻋ ﻨﺪ‬
effective judgments about the likelihood of a future
‫ﺗﻘﺪﻳ ﺮﻫﺎ ﻟﺸ ﻲء ﻣﻌﻴ ﻦ ﻣ ﺜﻞ ﺣﺠ ﻢ ﻣﺨﺼﺼﺎت ﺧﺴﺎﺋﺮ اﻟﻘﺮوض وﺳﻴﺎﺳﺎت اﻻﺳﺘﺤﻘﺎق‬
event to occur in making estimates. These
judgments and estimations include the magnitude ‫ ﻛﻤ ﺎ ﻋﻠ ﻰ ﻟﺠ ﻨﺔ اﻟﻤﺮاﺟﻌﺔ أن ﺗﻘﻴﻢ ﻗﺪرة‬.‫وﺗﻘﺪﻳ ﺮات اﻟﺴ ﻮق ﻟﻘ ﻴﻢ اﻟﻤﻮﺟ ﻮدات… اﻟ ﺦ‬
of loan loss provisions, accrual policies, market ‫اﻹدارة ﻋﻠ ﻰ اﺣﺘﺴ ﺎب ﻧ ﺘﺎﺋﺞ اﻷﻧﺸ ﻄﺔ اﻻﻗﺘﺼ ﺎدﻳﺔ ﻣ ﺜﻞ أﺳ ﻌﺎر اﻟﻌﻤ ﻼت اﻷﺟﻨﺒ ﻴﺔ‬
estimates for assets values, etc. Further, the audit
‫وأﺳﻌﺎر اﻟﺨﺪﻣﺎت ﻣﺜﻞ ﻋﻘﻮد اﻟﺨﻴﺎرات وﻋﻘﻮد ﺗﺒﺎدل اﻟﻌﻤﻼت اﻷﺟﻨﺒﻴﺔ وأﺳﻌﺎر اﻟﻔﺎﺋﺪة‬
committee should also make an assessment of the
ability of management to calculate outcomes of .‫…اﻟﺦ‬
economic activities such as hedging and pricing of
products e.g. writing options, quotation on foreign
exchange rates and interest rates, etc. : ‫ ﻣﻌﺎﻳﻴﺮ اﻟﺴﻠﻮك اﻟﻤﻬﻨﻲ ﻛﺠﺰء ﻣﻦ اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ‬٦ – ٦
‫ﻳﻤﻜ ﻦ ﻟﻠﺠ ﺎن اﻟﻤ ﺮاﺟﻌﺔ أن ﺗﺴ ﺎﻋﺪ اﻟﻤﺆﺳﺴ ﺎت اﻟﻤﺎﻟ ﻴﺔ ﻓ ﻲ اﻟﻤﺤﺎﻓﻈ ﺔ ﻋﻠﻰ ﺑﻴﺌﺔ ﻣﻬﻨﻴﺔ‬
6.6 Ethical standards as part of internal
‫ وﺗﺴ ﺎﻋﺪ اﻹرﺷ ﺎدات‬.‫أﺧﻼﻗ ﻴﺔ ﺑ ﺘﻌﺰﻳﺰ وﺗ ﺮوﻳﺞ اﻷﻣﺎﻧ ﺔ واﻟ ﺘﻌﺎون ﺑﻴ ﻦ اﻟﻤﻮﻇﻔﻴ ﻦ‬
control
Audit committees can actively help banks to ‫اﻟﻤﻜ ﺘﻮﺑﺔ ﺑﺸ ﻜﻞ واﺿ ﺢ ﻟﻤﻌﺎﻳ ﻴﺮ اﻟﺴﻠﻮك اﻟﻤﻬﻨﻲ اﻟﻤﻘﺒﻮل ﻓﻲ إﻳﺠﺎد ﻣﻨﺎخ ﻣﻼﺋﻢ ﻳﺸﺠﻊ‬
maintain a sound ethical environment by promoting ‫ وﻫﻜ ﺬا ﻳﺠ ﺐ أن ﺗ ﺘﺄﻛﺪ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ أن‬.‫ﻋﻠ ﻰ اﻻﻟ ﺘﺰام ﺑﺈﺟ ﺮاءات اﻟ ﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠ ﻴﺔ‬
honesty and integrity. Well defined ethical
‫ﻟ ﺪى اﻟﺒ ﻨﻚ ﻗﻮاﻋ ﺪ ﻣﻨﺎﺳﺒﺔ ﻟﻠﺴﻠﻮك اﻟﻤﻬﻨﻲ وﺑﺮاﻣﺞ ﻟﻤﺮاﻗﺒﺔ اﻻﻟﺘﺰام ﺑﻪ )ارﺟﻊ ﻟﻠﻤﻠﺤﻖ‬
standards and written guidelines for acceptable
behaviour helps establish a climate that encourages .(‫( ﻟﺘﺠﺪ ﺗﻔﺎﺻﻴﻞ أﻛﺜﺮ ﺣﻮل ﻫﺬا اﻟﻤﻮﺿﻮع‬٥)
compliance with internal control procedures.
Consequently, audit committees should ensure that
banks have an appropriate code of business conduct
and proper programs for monitoring compliance
with the code. (for more details refer to Appendix
5).

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

7. The Audit Committee's Relationship : ‫ – ﻋﻼﻗﺔ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ ﻣﻊ اﻟﻤﺮاﺟﻌﻴﻦ اﻟﺪاﺧﻠﻴﻴﻦ واﻟﺨﺎرﺟﻴﻴﻦ‬٧
With External and Internal Auditors
7.1 Need to maintain positive relationship : ‫ اﻟﺤﺎﺟﺔ ﻟﻠﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ ﻋﻼﻗﺔ إﻳـﺠﺎﺑﻴﺔ‬١ – ٧
While the audit committee deals with people inside ‫ﺑﻴ ﻨﻤﺎ ﺗ ﺘﻌﺎﻣﻞ ﻟﺠ ﻨﺔ اﻟﻤ ﺮاﺟﻌﺔ ﻣ ﻊ اﻷﻃﺮاف ﻣﻦ ﺧﺎرج وداﺧﻞ اﻟﺒﻨﻚ ﻛﻤﺠﻠﺲ اﻹدارة‬
and outside a bank including its board of directors,
‫واﻟﻤﺴ ﺆوﻟﻴﻦ اﻟﺘﻨﻔﻴﺬﻳﻴ ﻦ وﻏﻴﺮﻫﻢ إﻻّ أن أﻫﻢ ﺗﻌﺎﻣﻞ ﻟﻬﺎ ﻳﻜﻮن ﻣﻊ اﻟﻤﺮاﺟﻌﻴﻦ اﻟﺪاﺧﻠﻴﻴﻦ‬
chief executive officers and others, its more
important dealings are with the external and ‫ وﻟﺬﻟ ﻚ ﻋﻠ ﻰ ﻟﺠ ﻨﺔ اﻟﻤ ﺮاﺟﻌﺔ أن ﺗﺮاﻗ ﺐ‬.‫واﻟﺨﺎرﺟﻴﻴ ﻦ ﻟ ﺘﻌﺰﻳﺰ ﻓﻌﺎﻟﻴ ﺘﻬﻢ ﻓ ﻲ اﻟﻌﻤ ﻞ‬
internal auditors for enhancing their effectiveness. ‫ ﻛﻤ ﺎ‬.‫اﻟﻌﻼﻗ ﺔ ﺑﻴ ﻦ اﻟﻤﺮاﺟﻌﻴ ﻦ واﻹدارة واﻟﺘﻨﺴ ﻴﻖ واﻟ ﺘﻌﺎون ﺑﻴ ﻦ اﻟﻤﺮاﺟﻌﻴ ﻦ أﻧﻔﺴ ﻬﻢ‬
Therefore, the audit committee should monitor the
‫ﻋﻠ ﻴﻬﺎ أن ﺗ ﺘﺤﻘﻖ أن اﻟﻤﺮاﺟﻌﻴﻦ ﻳﻌﻤﻠﻮن ﺑﺼﻮرة إﻳﺠﺎﺑﻴﺔ ﻣﻊ اﻹدارة وﻳﺤﺎﻓﻈﻮن ﻋﻠﻰ‬
relationship between auditors and management, as
well as the cooperation and coordination among the .‫ﻣﻮﺿﻮﻋﻴﺘﻬﻢ اﻟﻤﻬﻨﻴﺔ وﻳﺒﺪون آراءﻫﻢ ﻟﻬﺎ ﺑﺼﺮاﺣﺔ وﻣﻮﺿﻮﻋﻴﺔ‬
auditors as well. The audit committee should
ensure the auditors work positively with
management, remain professionally objective, and. ‫وﻣ ﻦ اﻟﻤﻬ ﻢ أن ﺗﻘ ﺪر اﻟﻠﺠ ﻨﺔ اﻻﺧ ﺘﻼف اﻟﺠﻮﻫ ﺮي ﺑﻴ ﻦ دور ﻛ ﻞ ﻣ ﻦ اﻟﻤﺮاﺟﻌﻴ ﻦ‬
express their views openly to them. ‫ إذ ﺗﺘﻤﺜﻞ ﻣﺴﺆوﻟﻴﺔ اﻟﻤﺮاﺟﻌﻴﻦ اﻟﺨﺎرﺟﻴﻴﻦ ﻓﻲ إﺑﺪاء رأﻳﻬﻢ ﻓﻲ‬،‫اﻟﺪاﺧﻠﻴﻴﻦ واﻟﺨﺎرﺟﻴﻴﻦ‬
‫ﻧ ﺘﺎﺋﺞ ﻋﻤﻠ ﻴﺎت اﻟﺒ ﻨﻚ وﻓ ﻲ اﻟﺒ ﻴﺎﻧﺎت اﻟﻤﺎﻟ ﻴﺔ اﻟﺘ ﻲ أﻋﺪﺗﻬﺎ اﻹدارة ﻓﻴﻤﺎ إذا ﻛﺎﻧﺖ ﺗﻈﻬﺮ‬
It is important that the committee appreciates the
essential difference between the respective roles of ‫ وﻟﻠﻮﺻﻮل إﻟﻰ ﻫﺬا اﻟﺮأي ﻳﻘﻮم اﻟﻤﺮاﺟﻌﻮن اﻟﺨﺎرﺟﻴﻮن‬.‫ﺑﻌ ﺪل اﻟﻤﺮﻛ ﺰ اﻟﻤﺎﻟ ﻲ ﻟﻠﺒ ﻨﻚ‬
the external and internal auditors. The external ‫ﺑﺘﺪﻗﻴﻖ‬
auditor's responsibility is to express an opinion
whether the financial statements of the bank which ‫ﺣﺴﺎﺑﺎت اﻟﺒﻨﻚ وﻓﻘﺎً ﻟﻤﻌﺎﻳﻴﺮ اﻟﻤﺮاﺟﻌﺔ اﻟﻤﺘﻌﺎرف ﻋﻠﻴﻬﺎ اﻟﺘﻲ ﺗﻬﺪف إﻟﻰ اﻟﻮﺻﻮل إﻟﻰ‬
have been prepared by management present fairly
‫ ﻛﻤﺎ ﻳﺘﻀﻤﻦ اﻟﺘﺪﻗﻴﻖ‬.‫ﺗﺄﻛﻴﺪ ﻣﻌﻘﻮل ﺑﺄن اﻟﺒﻴﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ ﺧﺎﻟﻴﺔ ﻣﻦ أﻳﺔ أﺧﻄﺎء ﺟﻮﻫﺮﻳﺔ‬
its financial position, and the results of its
operations. In arriving at his opinion, the external ‫أﻳﻀ ﺎً ﺗﻘﻴﻴﻢ اﻟﻤﺒﺎدىء اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﻤﺴﺘﺨﺪﻣﺔ واﻟﺘﻘﺪﻳﺮات اﻟﺠﻮﻫﺮﻳﺔ ﻟﻺدارة وﻋﺮﺿﻬﺎ‬
auditor performs an audit in accordance with
generally accepted auditing standards which are .‫ﻟﺒﻴﺎﻧﺎت اﻟﺒﻨﻚ‬
aimed at obtaining reasonable assurance that the
financial statements are free of material
misstatements. The audit also includes assessing ‫أﻣ ﺎ أﻫ ﺪاف اﻟﻤﺮاﺟﻌﻴ ﻦ اﻟﺪاﺧﻠﻴﻴ ﻦ ﻓﺘﺘﻤ ﺜﻞ ﻓ ﻲ اﻟ ﺘﺤﻘﻖ ﻣ ﻦ أن أﻧﻈﻤ ﺔ اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ‬
accounting principles used, significant estimates
made by management and the financial statement ‫اﻟﺘ ﻲ ﻳﺘ ﺒﻌﻬﺎ اﻟﺒ ﻨﻚ ﻛﺎﻓ ﻴﺔ وﻓﻌﺎﻟ ﺔ وأﻧ ﻪ ﻳ ﺘﻢ اﻻﻟ ﺘﺰام ﺑﺎﻹﺟ ﺮاءات واﻟﺴﻴﺎﺳ ﺎت اﻟﺪاﺧﻠﻴﺔ‬
presentation.
ً‫ وﻫﻜﺬا ﻓﺈن ﻃﺮﻳﻘﺔ وﻧﻄﺎق ﻋﻤﻞ اﻟﻤﺮاﺟﻌﻴﻦ اﻟﺪاﺧﻠﻴﻴﻦ ﺗﺨﺘﻠﻒ اﺧﺘﻼﻓﺎً ﺟﻮﻫﺮﻳﺎ‬.‫ﻟﻠﺒ ﻨﻚ‬

On the other hand, the internal auditor's objectives .‫ﻋﻦ ﻋﻤﻞ اﻟﻤﺮاﺟﻌﻴﻦ اﻟﺨﺎرﺟﻴﻴﻦ‬
are to ensure that the internal control systems are
adequate and effective and that there is compliance
with the corporate policies and procedures.
Consequently, the approach, scope and reporting of
internal audit work can be substantially different
from the external audit.

7.2 External Auditors

: ‫ ﺍﻟﻤﺭﺍﺠﻌﻭﻥ ﺍﻟﺨﺎﺭﺠﻴـﻭﻥ‬٢ – ٧
Independence of external auditors
In recent years, the reporting relationship of : ‫ﺍﺴﺘﻘﻼﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
external auditors has been shifting away from
management to board of directors through the audit ‫ﺃﺼـﺒﺢ ﺍﻟﻤـﺭﺍﺠﻌﻭﻥ ﺍﻟﺨﺎﺭﺠـﻴﻭﻥ ﻓﻲ ﺍﻟﺴﻨﻭﺍﺕ ﺍﻷﺨﻴﺭﺓ ﻴﺭﻓﻌﻭﻥ‬
committees. This has strengthened the

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

independence of the external auditors and enhanced

‫ﺘﻘﺎﺭﻴـﺭﻫﻡ ﺇﻟـﻰ ﻤﺠﻠـﺱ ﺍﻹﺩﺍﺭﺓ ﺒـﺩﻻﹰ ﻤﻥ ﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ ﻋﺒﺭ ﻟﺠﻨﺔ‬
the credibility of the audit function.
‫ﺍﻟﻤـﺭﺍﺠﻌﺔ ﺍﻷﻤـﺭ ﺍﻟـﺫﻱ ﻋﺯﺯ ﻤﻥ ﺍﺴﺘﻘﻼﻟﻴﺘﻬﻡ ﻭﻤﺼﺩﺍﻗﻴﺔ ﻋﻤﻠﻴﺔ‬
Regular meetings between the auditors and the
audit committee are important for enhancing the ‫ ﻭﺃﺼـﺒﺤﺕ ﺍﻻﺠـﺘﻤﺎﻋﺎﺕ ﺍﻟﻤﻨـﺘﻅﻤﺔ ﺒﻴﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬.‫ﺍﻟﻤـﺭﺍﺠﻌﺔ‬
independence of external auditors. Agendas for
‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻫﺎﻤﺔ ﻭﺠﻭﻫﺭﻴﺔ ﻟﺘﻌﺯﻴﺯ ﻫﺫﻩ ﺍﻻﺴﺘﻘﻼﻟﻴﺔ‬
such meetings include;
:‫ﻭﻴﺸﻤل ﺠﺩﻭل ﺃﻋﻤﺎل ﻫﺫﻩ ﺍﻻﺠﺘﻤﺎﻋﺎﺕ ﻤﺎ ﻴﻠﻲ‬
The cooperation of the management and personnel
of the bank during the audit. .‫ – ﺘﻌﺎﻭﻥ ﺍﻹﺩﺍﺭﺓ ﻭﻤﻭﻅﻔﻲ ﺍﻟﺒﻨﻙ ﺃﺜﻨﺎﺀ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬١
The quality and adequacy of the internal auditor's
‫ – ﻨﻭﻋـﻴﺔ ﻭﻜﻔﺎﺀﺓ ﻋﻤل ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻻﻋﺘﻤﺎﺩ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬٢
work for reliance by the external auditors.
Need for hiring specialists for e.g. EDP audit .‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻋﻠﻴﻪ‬
specialist etc.
4. Any other concerns about the audit, financial ‫ – ﺍﻟﺤﺎﺠـﺔ ﺇﻟﻰ ﺘﻭﻅﻴﻑ ﺃﺨﺼﺎﺌﻴﻴﻥ ﻓﻲ ﻤﻌﺎﻟﺠﺔ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺒﺎﻟﺤﺎﺴﺏ‬٣
management and or reporting.
.‫ﺍﻵﻟﻲ‬
The completion of the audit is the most appropriate
stage for the audit committee to hold joint or .‫ – ﺃﻴﺔ ﺍﻫﺘﻤﺎﻤﺎﺕ ﺃﺨﺭﻯ ﻟﻌﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺇﻋﺩﺍﺩ ﺍﻟﺘﻘﺎﺭﻴﺭ‬٤
separate meetings with management and external
auditors. At this stage it is best to determine ‫ﻭﻴﻌﺘـﺒﺭ ﺍﻻﻨـﺘﻬﺎﺀ ﻤﻥ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺃﻜﺜﺭ ﺍﻟﻤﺭﺍﺤل ﻤﻼﺌﻤﺔ ﻟﻠﺠﻨﺔ‬
whether the needs of the bank are being met by
‫ﺍﻟﻤـﺭﺍﺠﻌﺔ ﻟﻌﻘـﺩ ﺍﺠـﺘﻤﺎﻋﺎﺕ ﻤﺸـﺘﺭﻜﺔ ﺃﻭ ﻤﻨﻔﺼـﻠﺔ ﻤﻊ ﺍﻹﺩﺍﺭﺓ‬
those with direct responsibility for its accounting
and financial reporting activities. However, if any ‫ ﻭﻤﻥ ﺍﻷﻓﻀل ﻓﻲ ﻫﺫﻩ ﺍﻟﻤﺭﺤﻠﺔ ﺘﺤﺩﻴﺩ ﻓﻴﻤﺎ‬.‫ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
technical or relationship issues need to be resolved,
they should be addressed before the final phase of ‫ﺇﺫﺍ ﺘـﻡ ﺘﻠﺒـﻴﺔ ﺍﺤﺘﻴﺎﺠﺎﺕ ﺍﻟﺒﻨﻙ ﻤﻥ ﻗﺒل ﺃﻭﻟﺌﻙ ﺍﻟﻤﺴﺅﻭﻟﻴﻥ ﻤﺴﺅﻭﻟﻴﺔ‬
the audit to allow for sufficient time for full private
‫ ﻭﺇﺫﺍ ﻤﺎ ﺒﺭﺯﺕ‬.‫ﻤﺒﺎﺸـﺭﺓ ﻋﻥ ﺃﻨﺸﻁﺘﻬﺎ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺘﻘﺎﺭﻴﺭﻫﺎ ﺍﻟﻤﺎﻟﻴﺔ‬
discussions.
‫ﺤﺎﺠﺔ ﻟﺤل‬
Other measures to ensure the independence of
external auditors is that the audit committee should ‫ﺒﻌـﺽ ﺍﻟﻤﺸـﺎﻜل ﺍﻟﻔﻨـﻴﺔ ﺃﻭ ﺍﻟﻌﻼﻗﺔ ﺒﻴﻥ ﺍﻷﻁﺭﺍﻑ ﺍﻟﻤﺨﺘﻠﻔﺔ ﻓﻴﺠﺏ‬
get representation in the form of a letter from the ‫ﺘـﻨﺎﻭﻟﻬﺎ ﻗـﺒل ﺍﻟﻤﺭﺤﻠﺔ ﺍﻟﻨﻬﺎﺌﻴﺔ ﻟﻠﻤﺭﺍﺠﻌﺔ ﻟﻠﺴﻤﺎﺡ ﺒﺘﻭﻓﻴﺭ ﻭﻗﺕ ﻜﺎﻑ‬
external auditors on annual basis wherein they .‫ﻟﺒﺤﺜﻬﺎ ﻤﻥ ﻜل ﺍﻟﺠﻭﺍﻨﺏ ﻓﻲ ﺍﺠﺘﻤﺎﻋﺎﺕ ﺨﺎﺼﺔ‬
confirm their independence in accordance with
regulatory and professional regulations. Audit
committees should also get such affirmations ‫ﻭﻤـﻥ ﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻷﺨﺭﻯ ﻟﻠﺘﺤﻘﻕ ﻤﻥ ﺍﺴﺘﻘﻼﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
involving auditor's independence from senior
‫ﺃﻥ ﺘﺤﺼـل ﻟﺠـﻨﺔ ﺍﻟﻤـﺭﺍﺠﻌﺔ ﺴـﻨﻭﻴﺎﹰ ﻋﻠﻰ ﺘﺄﻜﻴﺩ ﻤﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬
management and general counsel of the bank.
‫ﺍﻟﺨﺎﺭﺠﻴﻴـﻥ ﻓﻲ ﺸﻜل ﺨﻁﺎﺏ ﻴﺅﻜﺩﻭﻥ ﻓﻴﻪ ﺍﺴﺘﻘﻼﻟﻴﺘﻬﻡ ﻭﻓﻘﺎﹰ ﻟﻸﻨﻅﻤﺔ‬
In order to further strengthen the concept of ‫ ﻭﻴﺠﺏ ﺃﻥ ﺘﺤﺼل ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻋﻠﻰ‬.‫ﻭﺍﻟﻤﻌﺎﻴـﻴﺭ ﺍﻟﻤﻬﻨﻴﺔ ﺍﻟﻤﺘﺒﻌﺔ‬
independence and objectivity of external auditors,
the audit committees should require that the ‫ﻤـﺜل ﻫـﺫﻩ ﺍﻟﺘﺄﻜـﻴﺩﺍﺕ ﻻﺴـﺘﻘﻼﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﻤﻥ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ‬
engagement partners of the external audit firms are .‫ﻭﺍﻟﻤﺴﺘﺸﺎﺭ ﺍﻟﻘﺎﻨﻭﻨﻲ ﻟﻠﺒﻨﻙ‬
rotated every three years. Such rotation also
ensures that a fresh perspective and approach is
brought to bear on the audit engagement. ‫ﻭﻟﻠﺘﺄﻜـﻴﺩ ﻋﻠـﻰ ﺍﺴﺘﻘﻼﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺨﺎﺭﺠﻲ ﻭﻀﻤﺎﻥ ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ‬
‫ﺍﻟﺨـﺒﺭﺍﺕ ﺍﻟﻤﺘـﻨﻭﻋﺔ ﻓﺈﻥ ﻋﻠﻰ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﻁﻠﺏ ﻤﻥ ﺍﻟﻤﺭﺍﺠﻊ‬
Selection of external auditors
.‫ﺍﻟﺨﺎﺭﺠﻲ ﺘﻐﻴﻴﺭ ﺍﻟﺸﺭﻴﻙ ﺍﻟﻤﺭﺍﺠﻊ ﻜل ﺜﻼﺙ ﺴﻨﻭﺍﺕ‬
Following is a suggested plan of action detailing
steps to be performed in selecting an external
auditor.

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

1. The Audit committee shall designate the : ‫ﺍﺨﺘﻴﺎﺭ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬

names of five licensed chartered accountants as
potential auditors. : ‫ﻓﻴﻤﺎ ﻴﻠﻲ ﺍﻟﺨﻁﺔ ﺍﻟﻤﻘﺘﺭﺤﺔ ﻻﺨﺘﻴﺎﺭ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
2. The committee shall determine the quality ‫ – ﺘﺨـﺘﺎﺭ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺨﻤﺴﺔ ﺃﺴﻤﺎﺀ ﻤﻥ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ‬١
of the audit plan and scope by making an
.‫ﺍﻟﻤﺭﺨﺼﻴﻥ ﻜﻤﺭﺍﺠﻌﻴﻥ ﻤﺤﺘﻤﻠﻴﻥ‬
assessment of the following major audit procedures
to be followed but not restricted thereto. ‫ – ﺘﺤـﺩﺩ ﻟﺠـﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻨﻭﻋﻴﺔ ﻭﻨﻁﺎﻕ ﺨﻁﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﺘﻘﻴﻴﻡ‬٢
a. Evaluation of the accounting and internal ‫ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻟﺭﺌﻴﺴﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ ﺍﻟﺘﻲ ﻴﺠﺏ ﺍﺘﺒﺎﻋﻬﺎ ﻋﻠﻰ ﺴﺒﻴل ﺍﻟﻤﺜﺎل‬
control systems.
b. Conducting tests on a selected sample of the :‫ﻻ ﺍﻟﺤﺼﺭ‬
bank's financial transactions. .‫ ﺘﻘﻴﻴﻡ ﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺸﺎﻤﻼﹰ ﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﺔ‬- ‫ﺃ‬
c. Verifying and confirming the balances with ‫ﺏ – ﺇﺠـﺭﺍﺀ ﺍﺨﺘـﺒﺎﺭﺍﺕ ﻋﻠـﻰ ﻋﻴﻨﺎﺕ ﻤﺨﺘﺎﺭﺓ ﻤﻥ ﺍﻟﻤﻌﺎﻤﻼﺕ‬
and receivable from the bank's debtors as well as
the creditors balances with the banks i.e. loans, .‫ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﺒﻨﻙ‬
investments, depositors, other debts, etc. ‫ﺝ – ﻓﺤـﺹ ﻭﺘﺄﻜـﻴﺩ ﺍﻷﺭﺼﺩﺓ ﺍﻟﺩﺍﺌﻨﺔ ﻭﺍﻟﻤﺩﻴﻨﺔ ﻓﻲ ﺍﻟﺒﻨﻙ ﻤﺜل‬
d. The application of appropriate and approved
.‫ﺍﻟﻘﺭﻭﺽ ﻭﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ ﻭﺍﻟﻭﺩﺍﺌﻊ ﻭﺍﻟﺩﻴﻭﻥ ﺍﻷﺨﺭﻯ‬
audit procedures in order to verify that the financial
statements as a whole; ‫ﺩ – ﺘﻁﺒﻴﻕ ﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﻤﻌﺘﻤﺩﺓ ﺍﻟﻤﻨﺎﺴﺒﺔ ﻟﻠﺘﺄﻜﺩ ﺃﻥ ﺍﻟﺒﻨﻙ‬
* Fairly present the financial position of the :
bank on a given date, and the results of its
operations for the year then ended in accordance ‫• ﻴﻅﻬﺭ ﺒﻌﺩل ﻤﺭﻜﺯﻩ ﺍﻟﻤﺎﻟﻲ ﻓﻲ ﺘﺎﺭﻴﺦ ﻤﻌﻴﻥ ﻭﻨﺘﺎﺌﺞ ﻋﻤﻠﻴﺎﺘﻪ‬
with the generally accepted accounting principals ‫ﻓﻲ ﻨﻬﺎﻴﺔ ﺴﻨﺔ ﻤﻌﻴﻨﺔ ﻁﺒﻘﺎﹰ ﻟﻠﻤﺒﺎﺩﻯﺀ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﻤﻘﺒﻭﻟﺔ ﻓﻲ‬
appropriate for banks. .‫ﺍﻟﺒﻨﻭﻙ‬
* Conform with the requirement of the bank's
regulations and articles of association regarding the ‫• ﺘﻨﺴـﺠﻡ ﻤﻊ ﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﻠﻭﺍﺌﺢ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ ﻟﻠﺒﻨﻙ ﻭﻋﻘﺩ ﺘﺄﺴﻴﺴﻪ‬
preparation and presentation of financial .‫ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺈﻋﺩﺍﺩ ﻭﻋﺭﺽ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬
statements.
‫• ﺭﻓﻊ ﻜﺎﻓﺔ ﺍﻟﻤﻼﺤﻅﺎﺕ ﺍﻟﺘﻲ ﺘﻅﻬﺭ ﻟﻠﻤﺭﺍﺠﻌﻴﻥ ﺃﺜﻨﺎﺀ ﻓﺤﺼﻬﻡ‬
* Reporting to the bank's senior management
all comments identified by the auditors in the .‫ﺇﻟﻰ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﻟﻠﺒﻨﻙ‬
course of their examination. ‫• ﺍﻟـﺘﺤﻘﻕ ﻤﻥ ﺍﺘﺒﺎﻉ ﺍﻟﺒﻨﻙ ﻟﺘﻌﻠﻴﻤﺎﺕ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﻭﻓﻘﺎﹰ ﻟﻨﻅﺎﻡ‬
* SAMA's Banking Control Law, rules and
regulations are met. .‫ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ ﻭﺍﻟﺘﻌﺎﻤﻴﻡ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻨﻬﺎ‬

3. The management of the bank shall invite ‫ – ﻴﺩﻋـﻭ ﺍﻟﺒـﻨﻙ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ ﺍﻟﺨﻤﺴﺔ ﻟﺘﻘﺩﻴﻡ ﻋﺭﻭﻀﻬﻡ‬٣
bids from all five (5) applicant certified accountants
bidding to audit the banks accounts, stating the ‫ﻟﻤـﺭﺍﺠﻌﺔ ﺤﺴـﺎﺒﺎﺘﻪ ﺘﺒﻴﻥ ﺨﻁﺔ ﻋﻤﻠﻬﻡ ﻭﻨﻁﺎﻗﻪ ﻜﻤﺎ ﻫﻭ ﻤﺒﻴﻥ ﻓﻲ‬
audit task and scope referred to in clause (2) above.
The board of directors shall ensure the access to ‫ ﻭﻋﻠﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺃﻥ ﻴﻀﻤﻥ ﺍﻟﻭﺼﻭل ﺇﻟﻰ‬.‫( ﺃﻋﻼﻩ‬٢) ‫ﺍﻟﻤﺎﺩﺓ‬
data and explanations required by such accountants
‫ﻜﺎﻓﺔ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻭﺍﻟﺘﻔﺴﻴﺭﺍﺕ ﺍﻟﺘﻲ ﻴﻁﻠﺒﻬﺎ ﻫﺅﻻﺀ ﺍﻟﻤﺤﺎﺴﺒﻭﻥ ﺒﻨﺎﺀ‬
on the basis of the size and nature of the bank and
its operations. .‫ﻋﻠﻰ ﺤﺠﻡ ﻭﻁﺒﻴﻌﺔ ﻋﻤل ﺍﻟﺒﻨﻙ ﻭﻋﻤﻠﻴﺎﺘﻪ‬

In response to such bidding, all 5 bidding

accountants shall submit their proposals for
auditing the banks accounts together with a resume ‫ﻭﻟﻺﺠﺎﺒـﺔ ﻋﻠـﻰ ﻁﻠـﺒﺎﺕ ﺍﻟﻌﺭﻭﺽ ﻋﻠﻰ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ‬
of their firms. Auditors should be aware in
‫ﺍﻟﺨﻤﺴـﺔ ﺃﻥ ﻴﻘﺩﻤﻭﺍ ﻋﺭﻭﻀﻬﻡ ﻤﺸﻔﻭﻋﺔ ﺒﺎﻟﺴﻴﺭﺓ ﺍﻟﺫﺍﺘﻴﺔ ﻟﺸﺭﻜﺘﻬﻡ‬
submitting their proposals that the audit would be
jointly conducted by two auditors. Consequently, :‫ﻭﺨﺼﻭﺼﺎﹰ ﻤﺎ ﻴﻠﻲ‬
they will have to make allowances for their staff
requirements, fees, etc. In particular, their ‫ ﺍﻟﺨﺒﺭﺓ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﻭﺨﺼﻭﺼﺎﹰ ﻓﻲ ﻗﻁﺎﻉ ﺍﻟﺒﻨﻭﻙ ﻟﻔﺭﻴﻕ‬- ‫ﺃ‬

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

proposals should include the following.

a. Academic and professional qualification .‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﻜﺫﻟﻙ ﺃﺴﻤﺎﺌﻬﻡ ﻭﺠﻨﺴﻴﺎﺘﻬﻡ‬
and levels of expertise of the audit team members . ‫ﺏ – ﺘﻔﺎﺼﻴل ﺒﺭﺍﻤﺞ ﺘﺄﻜﻴﺩ ﺍﻟﻨﻭﻋﻴﺔ ﻟﺩﻯ ﺍﻟﻤﺭﺍﺠﻊ‬
specially in relation with banking. Also, the names
and nationalities of the audit team members ‫ﺝ – ﺃﻱ ﺃﻁـﺭﺍﻑ ﺃﺨـﺭﻯ ﻤﺨﻁـﻁ ﻟﻬﺎ ﺃﻥ ﺘﺴﺎﻋﺩ ﻓﻲ ﻤﺭﺍﺠﻌﺔ‬
assigned to the audit should be included.
b. Details of the quality control procedures of ‫ﺤﺴـﺎﺒﺎﺕ ﺍﻟﺒﻨﻙ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻤﺠﺎﻻﺕ ﺍﻟﺘﻲ ﺘﺴﺎﻋﺩ ﻓﻴﻬﺎ ﻭﻁﺒﻴﻌﺔ‬
their firm.
.‫ﻫﺫﻩ ﺍﻟﻤﺴﺎﻋﺩﺓ ﻭﺨﺒﺭﺍﺕ ﺍﻷﻓﺭﺍﺩ ﺍﻟﺫﻴﻥ ﺴﻴﻘﺩﻤﻭﻥ ﺍﻟﻤﺴﺎﻋﺩﺓ‬
c. Other groups if any, that are planned to
assist in auditing the bank's accounts, the areas in .‫ﺩ – ﺍﻟﺨﺒﺭﺍﺕ ﺍﻟﺴﺎﺒﻘﺔ ﻟﻠﺸﺭﻜﺔ ﻓﻲ ﻤﺭﺍﺠﻌﺔ ﺤﺴﺎﺒﺎﺕ ﺒﻨﻭﻙ ﺃﺨﺭﻯ‬
which they will assist, the nature of such assistance
and the qualifications and experience of the .‫ﻫـ – ﻤﻌﻠﻭﻤﺎﺕ ﻋﻥ ﻓﺭﻭﻉ ﺍﻟﺸﺭﻜﺔ ﻭﻋﺩﺩ ﺍﻷﻓﺭﺍﺩ ﺍﻟﻤﻬﻨﻴﻴﻥ ﻓﻴﻬﺎ‬
individuals who will assist in this respect.
d. The previous experience of the firm in ‫ﻭ – ﻋـﺩﺩ ﺍﻟﺴـﺎﻋﺎﺕ ﺍﻟﻤﻌﻴـﻨﺔ ﻟﻜل ﻋﻀﻭ ﻓﻲ ﻓﺭﻴﻕ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
auditing the accounts of other banks.
.(‫ ﻤﺩﻴﺭ ﺘﺩﻗﻴﻕ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻵﺨﺭﻴﻥ‬/‫)ﺸﺭﻴﻙ‬
e. Data on the firm's branches and the number
of its professional staff. ‫ﺯ – ﺘﻌﺎﺭﺽ ﺍﻟﻤﺼﺎﻟﺢ ﺃﻭ ﻋﻼﻗﺎﺕ ﺍﻟﻌﻤل ﺇﻥ ﻭﺠﺩﺕ ﺒﻴﻥ ﺍﻟﺸﺭﻜﺔ‬
f. Number of hours to be assigned to each
member of the work team (partner/audit manager) ‫ﺃﻭ ﺃﻱ ﻤﻥ ﺃﻋﻀﺎﺀ ﻓﺭﻴﻕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺃﻋﻀﺎﺀ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬
other audit staff, etc.
g. Conflicts of interest or business .‫ﺃﻭ ﺍﻹﺩﺍﺭﻴﻴﻥ ﻓﻲ ﺍﻟﺒﻨﻙ‬
relationships if any, between the firm or any of the
‫ﺡ – ﺍﻟﺘﺎﺭﻴﺦ ﺍﻟﻤﺘﻭﻗﻊ ﻹﻋﺩﺍﺩ ﻭﺘﻘﺩﻴﻡ ﺘﻘﺭﻴﺭ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻋﻥ ﺍﻟﺒﻴﺎﻨﺎﺕ‬
planned audit team member's and the members of
the bank's management or the board of directors. .‫ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﺒﻨﻙ‬
h. Anticipated date for preparing and
submitting the audit report on the financial . ‫ﻱ – ﺍﻷﺘﻌﺎﺏ ﻭﺃﺴﺎﺱ ﺍﺤﺘﺴﺎﺒﻬﺎ‬
statements of the company.
i. Audit fees and the basis of its computation. ‫ﻕ – ﺍﻟﻘﺩﺭﺍﺕ ﺍﻷﺨﺭﻯ ﻟﻠﺸﺭﻜﺔ ﻏﻴﺭ ﺍﻟﻘﺩﺭﺍﺕ ﺍﻟﺘﺩﻗﻴﻘﻴﺔ ﻭﺍﻟﺤﺎﺴﺒﻴﺔ‬
j. Other capabilities of the firm other than
… ‫ﻜﺎﻷﻋﻤﺎل ﺍﻟﺒﻨﻜﻴﺔ ﻭﺍﻟﺤﺎﺴﺏ ﺍﻵﻟﻲ ﻭﺍﻻﺴﺘﺸﺎﺭﺍﺕ ﺍﻹﺩﺍﺭﻴﺔ‬
those in accounting and auditing i.e. banking, EDP,
management consulting, etc. .(‫ﺍﻟﺦ‬
k. Whether there have been any major disputes
in the past over technical issues, fees, personnel, ‫ل – ﺇﺫﺍ ﻜﺎﻥ ﻫﻨﺎﻙ ﺃﻱ ﺨﻼﻓﺎﺕ ﺭﺌﻴﺴﻴﺔ ﻓﻲ ﺍﻟﻤﺎﻀﻲ ﺤﻭل ﺒﻌﺽ‬
etc. .‫ﺍﻟﻤﺴﺎﺌل ﺍﻟﻔﻨﻴﺔ ﻭﺍﻷﺘﻌﺎﺏ ﻭﺍﻷﻓﺭﺍﺩ …ﺍﻟﺦ‬
l. Assess the quality of the audit approach,
risk assessment and the firm's response to it in the ‫ﻡ – ﺘﻘﻴـﻴﻡ ﻨﻭﻋـﻴﺔ ﺃﺴﻠﻭﺏ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺘﻘﻴﻴﻡ ﺍﻟﻤﺨﺎﻁﺭ ﻭﺍﺴﺘﺠﺎﺒﺔ‬
audit plan. .‫ﺍﻟﺸﺭﻜﺔ ﻟﻬﺎ ﻓﻲ ﺨﻁﺘﻬﺎ ﻟﻠﻤﺭﺍﺠﻌﺔ‬
m. The ability, leadership skills, banking
knowledge of the engagement partners. ‫ﻥ – ﺍﻟﻘـﺩﺭﺓ ﻭﺍﻟﻤﻬـﺎﺭﺍﺕ ﺍﻟﻘـﻴﺎﺩﻴﺔ ﻭﺍﻟﻤﻌـﺭﻓﺔ ﺍﻟﺒﻨﻜﻴﺔ ﻟﻠﺸﺭﻴﻙ‬
.‫ﺍﻟﻤﺴﺅﻭل‬
4. The bank's management shall prepare a
report and submit it to the audit committee which ‫ – ﺘﻘﻭﻡ ﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ ﺒﺈﻋﺩﺍﺩ ﺘﻘﺭﻴﺭ ﻭﺘﺭﻓﻌﻪ ﻟﻠﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻴﺘﻀﻤﻥ‬٤
will include a comparison table of the proposals ‫ﺠـﺩﻭل ﻤﻘﺎﺭﻨﺔ ﺒﻴﻥ ﺍﻟﻌﺭﻭﺽ ﺍﻟﺘﻲ ﻗﺩﻤﻬﺎ ﺍﻟﻤﺤﺎﺴﺒﻭﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻭﻥ‬
submitted by the bidding chartered accountants
showing their respective data as per point (3) ‫ ﺃﻋﻼﻩ ﻤﻥ ﺍﻟﻨﺴﺦ‬٣ ‫ﻭﻴﺸـﺭﺡ ﺒـﻴﺎﻨﺎﺘﻬﻡ ﻜﻤﺎ ﻫﻭ ﻤﺒﻴﻥ ﻓﻲ ﺍﻟﻤﺎﺩﺓ‬
above, together with their original submissions.
.‫ﺍﻷﺼﻠﻴﺔ ﻟﻌﺭﻭﻀﻬﻡ‬
5. The audit committee shall study the above
mentioned report, related proposals and data, and ‫ – ﺘـﺩﺭﺱ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﻘﺭﻴﺭ ﺍﻟﻤﺫﻜﻭﺭ ﻭﺍﻟﻌﺭﻭﺽ ﻭﺍﻟﺒﻴﺎﻨﺎﺕ‬٥
may invite the audit work team of each bidder for a
‫ﺍﻷﺨـﺭﻯ ﻭﻗـﺩ ﺘﺩﻋـﻭ ﻓﺭﻴﻕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﻜل ﻤﺤﺎﺴﺏ ﻤﺘﻘﺩﻡ ﻓﻲ‬
private meeting for discussing their proposals in the

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

light of the required data as per point (3) above. ‫ﺍﺠﺘﻤﺎﻉ ﺨﺎﺹ ﻟﻤﻨﺎﻗﺸﺔ ﻋﺭﻀﻪ ﻋﻠﻰ ﻀﻭﺀ ﺍﻟﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﻤﺫﻜﻭﺭﺓ‬
6. The committee shall prepare, and submit to
the board of directors, a memorandum summarizing .‫ ﺃﻋﻼﻩ‬٣ ‫ﻓﻲ ﺍﻟﻤﺎﺩﺓ‬
its analysis of the submitted proposals and electing
‫ – ﺘﻌﺩ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﺫﻜﺭﺓ ﻭﺘﻘﺩﻤﻬﺎ ﺇﻟﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺘﻠﺨﺹ‬٦
two chartered accountants for auditing the bank's
accounts and indicating the basis upon which such ‫ﻓـﻴﻬﺎ ﺘﺤﻠـﻴﻠﻬﺎ ﻟﻠﻌـﺭﻭﺽ ﺍﻟﻤﻘﺩﻤـﺔ ﻭﺘﺨﺘﺎﺭ ﻤﺤﺎﺴﺒﻴﻥ ﻗﺎﻨﻭﻨﻴﻴﻥ‬
selection was made.
‫ﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﺒﻨﻙ ﻤﺒﻴﻨﺔ ﺍﻷﺴﺎﺱ ﺍﻟﺫﻱ ﺍﻋﺘﻤﺩﺕ ﻋﻠﻴﻪ‬
7. The board of directors shall submit to the
Annual General Meeting of the bank the audit .‫ﻓﻲ ﻫﺫﺍ ﺍﻻﺨﺘﻴﺎﺭ‬
committee's recommendations stating the names of
‫ – ﻴﻘـﺩﻡ ﻤﺠﻠـﺱ ﺍﻹﺩﺍﺭﺓ ﻓـﻲ ﺍﺠـﺘﻤﺎﻉ ﺍﻟﺠﻤﻌﻴﺔ ﺍﻟﻌﻤﻭﻤﻴﺔ ﻟﻠﺒﻨﻙ‬٧
the chartered accountants who were selected by the
Audit Committee for auditing the banks accounts. ‫ﺘﻭﺼﻴﺎﺕ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺘﺫﻜﺭ ﻓﻴﻬﺎ ﺍﺴﻤﻲ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ‬
They will also indicate the auditing fees and the
basis upon which selection is made. The General ‫ ﻭﺘﺸﻴﺭ ﺃﻴﻀﺎﹰ‬.‫ﺍﻟﻠﺫﻴـﻥ ﺍﺨﺘﺎﺭﺘﻬﻤﺎ ﺍﻟﻠﺠﻨﺔ ﻟﻤﺭﺠﻌﺔ ﺤﺴﺎﺒﺎﺕ ﺍﻟﺒﻨﻙ‬
Meeting, thereupon, shall appoint two chartered ‫ ﻭﺒﻨﺎﺀ‬.‫ﺇﻟﻰ ﺃﺘﻌﺎﺒﻬﻤﺎ ﻭﺍﻷﺴﺎﺱ ﺍﻟﺫﻱ ﺍﻋﺘﻤﺩﺕ ﻋﻠﻴﻪ ﻓﻲ ﺍﺨﺘﻴﺎﺭﻫﻤﺎ‬
accountants for auditing the banks accounts and
ratify their fees and the auditing duration. ‫ﻋﻠـﻴﻪ ﺘﻨﺘﺨﺏ ﺍﻟﺠﻤﻌﻴﺔ ﺍﻟﻌﻤﻭﻤﻴﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ ﻟﻤﺭﺍﺠﻌﺔ‬
.‫ﺤﺴﺎﺒﺎﺕ ﺍﻟﺒﻨﻙ ﻭﻴﻭﺍﻓﻕ ﻋﻠﻰ ﺃﺘﻌﺎﺒﻬﻤﺎ‬
On the appointment of the external auditors, the
following should be discussed by, the audit
committee with the external auditors. ‫ﻋﻨﺩ ﺘﻌﻴﻴﻥ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺨﺎﺭﺠﻲ ﻴـﺠﺏ ﺃﻥ ﺘﺒﺤﺙ ﻤﻌﻪ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
1 Significant accounting or auditing issues
discussed with management prior to being retained :‫ﺍﻷﻤﻭﺭ ﺍﻟﺘﺎﻟﻴﺔ‬
as auditors. ‫ – ﺍﻟﻤﺴـﺎﺌل ﺍﻟﻤﺤﺎﺴـﺒﻴﺔ ﻭﺍﻟﺘﺩﻗﻴﻘﻴﺔ ﺍﻟﺘﻲ ﻨﺎﻗﺸﺘﻬﺎ ﻤﻌﻪ ﺍﻹﺩﺍﺭﺓ ﻗﺒل‬١
2. The types of, and total fees, from
management consulting services. .‫ﺍﺨﺘﻴﺎﺭﻩ ﻜﻤﺭﺍﺠﻊ ﻟﻠﺒﻨﻙ‬
The responsibility the auditors assumes for other ‫ – ﻨـﻭﻉ ﺍﻟﺨﺩﻤـﺎﺕ ﺍﻻﺴﺘﺸـﺎﺭﻴﺔ ﻭﺍﻹﺩﺍﺭﻴـﺔ ﺍﻟﺘﻲ ﻗﺎﻡ ﺒﻬﺎ ﻟﻠﺒﻨﻙ‬٢
information presented with audited financial
statements. .‫ﻭﺃﺘﻌﺎﺒﻬﺎ‬
4. The level of responsibility the auditors ‫ – ﺍﻟﻤﺴـﺅﻭﻟﻴﺔ ﺍﻟﺘـﻲ ﻴـﺘﻭﻻﻫﺎ ﺍﻟﻤﺭﺍﺠﻊ ﻋﻥ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻷﺨﺭﻯ‬٣
assumes in an audit.
.‫ﺍﻟﻤﻘﺩﻤﺔ ﻓﻲ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺩﻗﻘﺔ‬
Dismissal of external auditors .‫ – ﻤﺩﻯ ﻤﺴﺅﻭﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻊ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺩﻗﻴﻕ‬٤
The audit committee, has a particularly important
role to play should the question of dismissal or
resignation of auditors arise, in that it would be : ‫ﺇﻨﻬﺎﺀ ﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
essential that the committee establishes all the facts ‫ﺘﻠﻌـﺏ ﻟﺠـﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺩﻭﺭﺍﹰ ﻫﺎﻤﺎﹰ ﺘﻨﺸﺄ ﻀﺭﻭﺭﺓ ﻹﻨﻬﺎﺀ ﺃﻋﻤﺎل ﺃﻭ‬
and works out a solution. Disagreements in such
‫ﺍﺴـﺘﻘﺎﻟﺔ ﺍﻟﻤـﺭﺍﺠﻊ ﺍﻟﺨﺎﺭﺠﻲ ﻭﻓﻲ ﺍﻟﻀﺭﻭﺭﺓ ﻋﻨﺩﺌﺫ ﺃﻥ ﺘﻀﻊ ﺍﻟﻠﺠﻨﺔ‬
cases are usually on technical or relationship issues
which need to be handled with a lot of sensitivity. ‫ ﻭﺘﻨﺸﺄ ﺍﻟﺨﻼﻓﺎﺕ ﻓﻲ ﻤﺜل ﻫﺫﻩ ﺍﻟﺤﺎﻻﺕ ﺤﻭل‬،‫ﻜﺎﻓﺔ ﺍﻟﺤﻘﺎﺌﻕ ﻭﺍﻟﺤﻠﻭل‬
In either case, retention or dismissal, the judgment ‫ﻤﺴـﺎﺌل ﻓﻨﻴﺔ ﺃﻭ ﺍﻟﻌﻼﻗﺔ ﺒﻴﻥ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺨﺎﺭﺠﻲ ﻭﺍﻹﺩﺍﺭﺓ ﺍﻷﻤﺭ ﺍﻟﺫﻱ‬
of the audit committee should go to the board of
directors for ratification. In case of resignation or ‫ ﻭﻓﻲ ﺃﻱ ﻤﻥ ﺍﻟﺤﺎﻟﺘﻴﻥ‬.‫ﻴﻭﺠـﺏ ﻋﻠﻰ ﺍﻟﻠﺠﻨﺔ ﻤﻌﺎﻟﺠﺘﻬﺎ ﺒﺤﺴﺎﺴﻴﺔ ﺒﺎﻟﻐﺔ‬
dismissal of the external auditors, SAMA should ‫ﺴـﻭﺍﺀ ﻜﺎﻨﺕ ﺍﻻﺤﺘﻔﺎﻅ ﺒﺎﻟﻤﺭﺍﺠﻊ ﺍﻟﺨﺎﺭﺠﻲ ﺃﻭ ﺇﻨﻬﺎﺀ ﺃﻋﻤﺎﻟﻪ ﻴﺠﺏ ﺃﻥ‬
also be notified.
‫ﻴـﺭﻓﻊ ﻗـﺭﺍﺭ ﻟﺠـﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺇﻟﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻟﻠﻤﺼﺎﺩﻗﺔ ﻋﻠﻴﻪ‬
Retention of external auditors other than the .‫ﻭﺇﺸﻌﺎﺭ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﺒﺫﻟﻙ‬
principal auditor
In those instances where it is necessary for a bank
to retain external auditors, other than the principal :‫ﺍﻻﺤﺘﻔﺎﻅ ﺒﺎﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻏﻴﺭ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺭﺌﻴﺴﻲ‬

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

firm of external auditors, to perform auditing ‫ﻓﻲ ﺍﻟﺤﺎﻻﺕ ﺍﻟﺘﻲ ﻴﺘﻭﺠﺏ ﻋﻠﻰ ﺍﻟﺒﻨﻙ ﺘﻌﻴﻴﻥ ﻤﺭﺍﺠﻌﻴﻥ ﺨﺎﺭﺠﻴﻴﻥ ﻏﻴﺭ‬
services ordinarily overseas, the determination of
the scope of such audits, the fees to be paid, and the ‫ﺸـﺭﻜﺎﺕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﻠﺒﻨﻙ ﻟﻠﻘﻴﺎﻡ ﺒﺄﻋﻤﺎل ﻤﺭﺍﺠﻌﺔ ﻋﺎﺩﺓ ﻤﺎ ﺘﻜﻭﻥ ﻓﻲ‬
administrative relationship to be maintained should ‫ﺍﻟﺨـﺎﺭﺝ ﻓـﺈﻥ ﺘﺤﺩﻴﺩ ﻤﺠﺎل ﻫﺫﻩ ﺍﻷﻋﻤﺎل ﻭﺃﺘﻌﺎﺒﻬﺎ ﻭﺍﻟﻌﻼﻗﺔ ﺍﻹﺩﺍﺭﻴﺔ‬
be the responsibility of the joint principal auditors.
‫ ﻭﻋﻠﻴﻪ ﺃﻥ ﻴﻭﺍﺼل‬،‫ﻴﺠـﺏ ﺃﻥ ﻴـﺘﻭﻟﻰ ﻤﺴﺌﻭﻟﻴﺘﻬﺎ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺭﺌﻴﺴﻲ‬
Also, the principal auditors should keep the
committee fully informed as to the findings and .‫ﺍﻁـﻼﻉ ﺍﻟﻠﺠﻨﺔ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﻭﺘﻭﺼﻴﺎﺕ ﻫﺅﻻﺀ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
recommendations of such external auditors. While ‫ﻭﺒﻴـﻨﻤﺎ ﺘﻜـﻭﻥ ﻤﺴﺅﻭﻟﻴﺔ ﺍﺨﺘﻴﺎﺭ ﻭﺍﻻﺤﺘﻔﺎﻅ ﺒﻤﺜل ﻫﺅﻻﺀ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬
the selection and retention of such external auditors
should be the joint responsibility of the principal ‫ﺍﻟﺨﺎﺭﺠﻴﻴـﻥ ﻤﺸـﺘﺭﻜﺔ ﺒﻴﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺍﻟﺭﺌﻴﺴﻴﻴﻥ ﻭﺇﺩﺍﺭﺓ‬
auditors, and the management, it should be the ‫ﺍﻟﺒـﻨﻙ ﺇﻻﹼ ﺃﻥ ﻟﺠـﻨﺔ ﺍﻟﻤـﺭﺍﺠﻌﺔ ﻫﻲ ﺍﻟﺘﻲ ﻴﺠﺏ ﺃﻥ ﺘﻌﻁﻲ ﻤﻭﺍﻓﻘﺘﻬﺎ‬
audit committee that gives the final approval on .‫ﺍﻟﻨﻬﺎﺌﻴﺔ ﻋﻠﻰ ﺫﻟﻙ‬
these arrangements.

Reports of external auditors to be approved by the : ‫ﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺍﻟﺘﻲ ﺘﻌﺘﻤﺩﻫﺎ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
audit committee
‫ﻴﺠﺏ ﻋﻠﻰ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺃﻥ ﺘﺭﺍﺠﻊ ﻭﺘﻌﺘﻤﺩ ﺤﻴﺜﻤﺎ ﻜﺎﻥ ﺫﻟﻙ ﻤﻼﺌﻤﺎﹰ‬
The audit committee should review and approve
where appropriate the following reports of the :‫ﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﻤﺴﺘﻘل ﺍﻟﺘﺎﻟﻴﺔ‬
independent auditors. ‫ – ﻤﻭﺠﺯ ﻴﻘﺩﻡ ﻗﺒل ﻜل ﻋﻤﻠﻴﺔ ﻤﺭﺍﺠﻌﺔ ﺴﻨﻭﻴﺔ ﻴﻭﻀﺢ ﻨﻁﺎﻕ ﻭﺨﻁﺔ‬١
A written summary submitted in advance of each
annual audit outlining the scope of such audits and .‫ﺍﻟﻌﻤل ﻟﻌﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
the audit plan. .‫ – ﻨﺘﺎﺌﺞ ﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺴﻨﻭﻴﺔ ﻭﺘﺸﻤل ﺍﻟﻨﻘﺩ ﻭﺍﻻﻗﺘﺭﺍﺤﺎﺕ‬٢
The results of the annual audits including all ‫ – ﺘﻘﺎﺭﻴـﺭ ﻋـﻥ ﺃﻱ ﺃﻋﻤﺎل ﻤﺭﺍﺠﻌﺔ ﺨﺎﺼﺔ ﺃﻭ ﻤﺤﺩﻭﺩﺓ ﻟﻠﺒﻴﺎﻨﺎﺕ‬٣
criticism and suggestions.
Reports on any limited or special reviews of .‫ﺍﻟﻤﺎﻟﻴﺔ ﺃﻭ ﺃﻱ ﻤﺭﺍﺠﻌﺎﺕ ﺃﺨﺭﻯ ﺃﻭﻜﻠﺘﻬﺎ ﻟﻬﻡ ﺍﻹﺩﺍﺭﺓ‬
financial statements or any other reviews .‫ – ﻜﺎﻓﺔ ﺘﻘﺎﺭﻴﺭ ﺍﻷﻋﻤﺎل ﺍﻟﺨﺎﺼﺔ ﺍﻟﺘﻲ ﺃﻭﻜﻠﻬﺎ ﻟﻬﻡ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬٤
commissioned by management.
‫( ﻨﻘﺎﻁ ﺍﻟﺒﺤﺙ ﺍﻟﻤﻌﺘﺎﺩﺓ ﺒﻴﻥ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬٦) ‫ﻭﻴﻐﻁـﻲ ﺍﻟﻤﻠﺤﻕ‬
4. All special project reports commissioned by the
board of directors. .‫ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬

Other usual points of discussion between the audit

committee and external auditors are covered in
Appendix 6.

7.3 Internal Auditors : ‫ ﺍﻟﻤﺭﺍﺠﻌﻭﻥ ﺍﻟﺩﺍﺨﻠﻴﻭﻥ‬٣ – ٧

The internal audit function is a valuable resource in
that it provides assurance to the audit committee ‫ﺘﻌﺘـﺒﺭ ﺍﻟﻤـﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻤﻥ ﺍﻟﻤﺼﺎﺩﺭ ﺍﻟﻘﻴﻤﺔ ﻤﻥ ﺤﻴﺙ ﺃﻨﻬﺎ ﺘﻭﻓﺭ‬
about the adequacy of the system of internal ‫ﺍﻟﺘﺄﻜﻴﺩ ﻟﻠﺠﻨﺔ ﺤﻭل ﻜﻔﺎﺀﺓ ﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺍﻻﻟﺘﺯﺍﻡ ﺒﺎﻟﺴﻴﺎﺴﺎﺕ‬
controls and compliance with corporate policies
‫ ﻭﻴﺠﺏ ﻤﻼﺤﻅﺔ ﺃﻥ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ‬.‫ﻭﺍﻹﺠـﺭﺍﺀﺍﺕ ﺍﻟﻤﺘﺒﻌﺔ ﻓﻲ ﺍﻟﺒﻨﻙ‬
and procedures. It should be noted that an audit
department is only an instrument of management ‫ﺍﻟﺩﺍﺨﻠﻴﺔ ﻤﺎ ﻫﻲ ﺇﻻﹼ ﺃﺩﺍﺓ ﻟﻠﺭﻗﺎﺒﺔ ﻭﺍﻹﺸﺭﺍﻑ ﻹﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ ﻭﻟﻴﺱ ﺒﺩﻴﻼﹰ‬
control and supervision, it cannot be a substitute for ‫ ﻭﺒﺎﻟﺘﺎﻟـﻲ ﻓﺈﺫﺍ ﻤﺎ ﻜﺎﻥ ﻫﻨﺎﻙ ﺍﺭﺘﺨﺎﺀ ﺃﻭ ﻋﺩﻡ ﻤﻘﺩﺭﺓ ﺃﻭ ﻋﺩﻡ‬.‫ﻋـﻨﻬﺎ‬
it. Consequently, if there is laxity, incompetence
and dishonesty at the senior management or at the ‫ﺃﻤﺎﻨـﺔ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﺃﻭ ﺍﻟﺠﻬﺎﺕ ﺍﻟﺘﻲ ﺘﺘﻭﻟﻰ ﻤﺴﺅﻭﻟﻴﺔ‬
controlling levels, internal audit cannot do much to ‫ﺍﻟﺭﻗﺎﺒﺔ ﻓﺈﻥ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻻ ﻴﻤﻜﻨﻬﺎ ﺃﻥ ﺘﻔﻌل ﺍﻟﺸﻲﺀ ﺍﻟﻜﺜﻴﺭ‬
set things right.
.‫ﻟﺘﺼﺤﻴﺢ ﺍﻟﻭﻀﻊ‬
Working relationship
There is a close working relationship between the

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

audit committee and the internal auditors given the : ‫ﻋــﻼﻗــﺔ ﺍﻟﻌﻤــل‬
complementarity of their respective objectives. In
recent years, this association has been further ‫ﻫـﻨﺎﻙ ﻋﻼﻗﺔ ﻋﻤل ﻭﺜﻴﻘﺔ ﺒﻴﻥ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬
enhanced with the expanding definition of internal ‫ ﻭﻗﺩ ﺘﻌﺯﺯﺕ ﻫﺫﻩ ﺍﻟﻌﻼﻗﺔ ﻓﻲ‬.‫ﺒـﻨﺎﺀ ﻋﻠـﻰ ﺍﻷﻫﺩﺍﻑ ﺍﻟﻤﺸﺘﺭﻜﺔ ﺒﻴﻨﻬﻡ‬
controls function whose effectiveness the internal
auditors are responsible for, and the increasing ‫ﺍﻟﺴﻨﻭﺍﺕ ﺍﻷﺨﻴﺭﺓ ﺒﻌﺩ ﺘﻭﺴﻴﻊ ﺘﻌﺭﻴﻑ ﻭﻅﻴﻔﺔ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺯﻴﺎﺩﺓ‬
demands put on audit committees in areas other ‫ﺍﻟﻤﺘﻁﻠـﺒﺎﺕ ﺍﻟﻤﻠﻘـﺎﺓ ﻋﻠـﻰ ﻋﺎﺘﻕ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻲ ﻤﺠﺎﻻﺕ ﻏﻴﺭ‬
than financial reporting. Just as access to the audit
committee by external auditors has been ‫ ﻭﺍﻟﻤﺴﺅﻭل ﻋﻥ ﻜﻔﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﺫﻟﻙ ﻜﻠﻪ ﻫﻡ‬،‫ﺇﺼـﺩﺍﺭ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬
strengthened, so too it has been enhanced for the ‫ ﻭﻜﻤﺎ ﺘﻌﺯﺯ ﺍﻻﺘﺼﺎل ﺒﻴﻥ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬.‫ﺍﻟﻤـﺭﺍﺠﻌﻭﻥ ﺍﻟﺩﺍﺨﻠـﻴﻭﻥ‬
internal auditors. It is now common for the internal
‫ﻭﺍﻟﻤﺭﺍﺠﻌﻴـﻥ ﺍﻟﺨﺎﺭﺠﻴﻴـﻥ ﻓﻬﻭ ﺃﻴﻀﺎﹰ ﻜﺫﻟﻙ ﺒﻴﻨﻬﻤﺎ ﻭﺒﻴﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬
auditors to have private meetings with the audit
committees. Therefore the charter of the internal ‫ ﻭﺃﺼﺒﺢ ﻤﻥ ﺍﻟﺸﺎﺌﻊ ﺍﻵﻥ ﺃﻥ ﺘﻌﻘﺩ ﺍﺠﺘﻤﺎﻋﺎﺕ ﺨﺎﺼﺔ ﺒﻴﻥ‬.‫ﺍﻟﺩﺍﺨﻠﻴﻴـﻥ‬
auditing function should include the right of free ‫ ﻭﻟﻬﺫﺍ ﻴﺠﺏ ﺃﻥ ﻴﺘﻀﻤﻥ ﻤﻴﺜﺎﻕ‬،‫ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬
access. Also, the audit committee should acquire a
written representation from the Chief Internal ‫ ﻭﻴﺠﺏ‬.‫ﺇﺩﺍﺭﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺤﺭﻴﺔ ﺍﻻﺘﺼﺎل ﻤﻊ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
Auditor on this aspect of his independence. ‫ﺃﻥ ﺘﺤﺼـل ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻋﻠﻰ ﺘﺄﻜﻴﺩ ﺨﻁﻲ ﻤﻥ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺭﺌﻴﺴﻲ‬
An effective internal audit group should have the .‫ﺍﻟﺩﺍﺨﻠﻲ ﺤﻭل ﺍﺴﺘﻘﻼﻟﻴﺘﻪ ﻓﻲ ﻫﺫﺍ ﺍﻟﻤﺠﺎل‬
support of the board, senior management and in this
regard it should be directly under the audit
committee. ‫ﻭﻴﺠـﺏ ﺃﻥ ﻴﺤﺼـل ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺩﺍﺨﻠﻲ ﻟﻜﻲ ﻴﺼﺒﺢ ﻓﻌﺎﻻﹰ ﻋﻠﻰ ﺍﻟﺩﻋﻡ‬
‫ﺍﻟﻜـﺎﻤل ﻤﻥ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﺒﺎﻟﺒﻨﻙ ﻜﻤﺎ ﻴﺠﺏ ﺃﻥ ﻴﺭﻓﻊ‬
The primary reporting responsibility of the internal
‫ﺍﻟﻤـﺭﺍﺠﻊ ﺍﻟﺩﺍﺨﻠـﻲ ﺘﻘﺎﺭﻴﺭﻩ ﻤﺒﺎﺸﺭﺓ ﻟﻠﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺼﻭﺭﺓ ﻤﻨﻬﺎ‬
audit group in term of its scope of work, quality
standards, nature of assignments, etc. would be .‫ﻹﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ‬
with the audit committee. However, the
administrative relationship will be with the
managing director of the bank. Effectiveness is also ‫ﻭﺘﻌـﺯﺯ ﺃﻴﻀﺎﹰ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻤﻥ ﺨﻼل ﺍﻟﻌﻼﻗﺔ ﺍﻟﻭﺜﻴﻘﺔ ﺒﻴﻥ‬
enhanced through a close relationship between the :‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﻤﺎ ﻴﻠﻲ‬
internal auditors and the audit committee by the
following; ‫ – ﺘﺸـﺘﺭﻙ ﻟﺠـﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻲ ﺍﻟﻤﻭﺍﻓﻘﺔ ﻋﻠﻰ ﺘﻭﻅﻴﻑ ﺍﻟﻤﺭﺍﺠﻊ‬١
1. Having the audit committee involved in and .‫ﺍﻟﺩﺍﺨﻠﻲ ﺍﻟﺭﺌﻴﺴﻲ‬
giving approval for the hiring of the Chief Internal
Auditor. ‫ – ﻤـﺭﺍﺠﻌﺔ ﺘﻘﻴـﻴﻡ ﺍﻟﻤﺭﺍﺠﻌﻴـﻥ ﺍﻟﺨﺎﺭﺠﻴﻴـﻥ ﻷﺩﺍﺀ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬٢
2. Reviewing the evaluation of the internal .‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬
auditors performance by the external auditors.
‫ – ﻣ ﺮاﺟﻌﺔ اﻷﻋﻤﺎل اﻟﺘﻲ ﻗﺎم ﺑﻬﺎ اﻟﻤﺮاﺟﻌﻮن اﻟﺪاﺧﻠﻴﻮن ﻓﻲ اﻟﻤﺴﺎﺋﻞ اﻟﺤﺴﺎﺳﺔ ﻣﺜﻞ‬٣
3. Reviewing the work done by internal
auditors in sensitive areas such as of conflicts of ‫ﺗﻌﺎرض اﻟﻤﺼﺎﻟﺢ واﻻﻟﺘﺰام ﺑﻘﻮاﻋﺪ اﻟﺴﻠﻮك اﻟﻤﻬﻨﻲ واﻷﺧﻼﻗﻲ ﻟﻠﺒﻨﻚ‬
interests, compliance with corporate code of
conduct, etc.

Responsibilities of internal auditors

The main responsibilities of internal auditors are to
monitor and evaluate the system of internal controls
and their working as outlined in Appendix 7. An
objective, and competent internal audit function
should therefore be in a position to provide the
audit committee with much of the assurance it
requires to fulfill its oversight role in relation with

٢٣
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

internal control systems.

The internal auditors should also be involved in

evaluating compliance with corporate policies
relating to capital expenditures, new systems
development and implementation, compliance with
the code of proper business and corporate conduct,
etc. The nature and extent of the internal auditors
work in these areas should be determined by
reference to the materiality of the underlying risk of
loss and, in the case of compliance with the code of
conduct, possible embarrassment to the company,
etc. The internal auditors may also perform audits
for operational efficiencies; i.e. looking for ways of
making profit, in reducing costs, and making
revenue centers more efficient. In many banks
internal audit helps conduct special investigations
into suspected frauds defalcations and illegal
payments.

8. Audit Committees and Banking Regulators : ‫ – ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺍﻟﺴﻠﻁﺔ ﺍﻹﺸﺭﺍﻓﻴﺔ‬٨

The Saudi Arabian Monetary Agency as a regulator
of banks in Saudi Arabia and foreign regulators ‫ﻴﻭﺠﺩ ﻟﺩﻯ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﺒﺼﻔﺘﻬﺎ ﺍﻟﻬﻴﺌﺔ ﺍﻹﺸﺭﺍﻓﻴﺔ‬
supervising the overseas operations of Saudi banks ‫ﻟﻠﺒﻨﻭﻙ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﺴﻌﻭﺩﻴﺔ ﻭﺍﻟﺴﻠﻁﺎﺕ ﺍﻷﺠﻨﺒﻴﺔ ﺍﻟﺫﻴﻥ‬
have a common interest in the financial well-being
and integrity of Saudi banks in their jurisdictions. It ‫ﻴﺸﺭﻓﻭﻥ ﻋﻠﻰ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻨﻭﻙ ﺍﻟﺴﻌﻭﺩﻴﺔ ﻓﻲ ﺍﻟﺨﺎﺭﺝ ﺍﻫﺘﻤﺎﻡ ﻤﺸﺘﺭﻙ‬
therefore follows that the specific regulatory ‫ ﻟﺫﺍ ﻓﺈﻥ ﺍﻟﺴﻠﻁﺎﺕ‬،‫ﻓﻲ ﺍﻻﺴﺘﻘﺭﺍﺭ ﺍﻟﻤﺎﻟﻲ ﻭﺘﻜﺎﻤل ﺍﻟﺒﻨﻭﻙ ﺍﻟﺴﻌﻭﺩﻴﺔ‬
policies and procedures for the on site and off site
‫ﺍﻹﺸﺭﺍﻓﻴﺔ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ ﻭﺨﺎﺭﺠﻬﺎ ﻓﻲ ﻨﻁﺎﻕ ﻤﺘﻁﻠﺒﺎﺘﻬﺎ ﻭﺍﻟﺒﻴﺎﻨﺎﺕ‬
prudential supervision conducted by SAMA and
other regulators are related to and may even rely ‫ﺍﻹﺸﺭﺍﻓﻴﺔ ﺍﻟﻤﻁﻠﻭﺒﺔ ﺘﻌﺘﻤﺩ ﻭﺘﺄﺨﺫ ﺒﻌﻴﻥ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻟﺘﻲ‬
upon the process followed by audit committees in .‫ﻭﻀﻌﺘﻬﺎ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻓﻬﺎ‬
achieving their mandates.
Generally the areas of concern to audit committees ‫ﻭﺇﻥ ﺍﻫﺘﻤﺎﻤﺎﺕ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺍﻟﺴﻠﻁﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ ﻤﺘﺸﺎﺒﻬﺔ ﺇﻥ ﻟﻡ‬
and the banking regulators are similar if not ‫ﺘﻜﻥ ﻤﺘﻤﺎﺜﻠﺔ ﻓﻬﻲ ﺘﺸﻤل ﻭﻀﻊ ﺃﻨﻅﻤﺔ ﺴﻠﻴﻤﺔ ﻟﻠﺭﻗﺎﺒﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻹﺩﺍﺭﻴﺔ‬
identical. These include the institution of sound
financial and management control systems, systems ‫ﻭﺤﻤﺎﻴﺔ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻭﺇﻴﺠﺎﺩ ﺍﻟﻌﻨﺎﺼﺭ ﺍﻟﺭﺌﻴﺴﻴﺔ ﻟﻠﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻤﺜل‬
to safeguard assets, establishment of key internal ‫ ﻭﻤﻥ‬.‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺍﻻﻟﺘﺯﺍﻡ ﺒﺄﻨﻅﻤﺔ ﺍﻟﺒﻨﻙ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ‬
control features such as internal audit function and
‫ﺍﻟﻤﺠﺎﻻﺕ ﺫﺍﺕ ﺍﻻﻫﺘﻤﺎﻡ ﺍﻟﻤﺸــﺘﺭﻙ ﺒﻴﻥ ﻟﺠﻨــﺔ ﺍﻟﻤﺭﺍﺠﻌـــﺔ‬
compliance with relevant laws, regulations and
policies. Some of the main areas of common :‫ﻭﺍﻟﺴــﻠﻁﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ ﻤﺎ ﻴﻠﻲ‬
interest for the regulators and the audit committees
are as follows;

1. Choice of External Auditors : ‫ – ﺍﺨﺘﻴﺎﺭ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬١

Audit committees are vested with the responsibility
to recommend external auditors to the board of ‫ﺒﻴﻨﻤﺎ ﺘﺘﻭﻟﻰ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﺴﺅﻭﻟﻴﺔ ﺍﻟﺘﻭﺼﻴﺔ ﺒﺎﻟﻤﺭﺍﺠﻌﻴﻥ‬
directors, while regulator's objectives of ‫ ﺃﺩﺕ ﺃﻫﺩﺍﻑ ﺍﻟﺴﻠﻁﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ ﻓﻲ‬،‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻟﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬
guaranteeing or safeguarding depositors funds have
led them to have keen interest in the selection of ‫ﻀﻤﺎﻥ ﻭﺤﻤﺎﻴﺔ‬

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

and the quality of external auditors. ‫ﺃﻤﻭﺍل ﺍﻟﻤﻭﺩﻋﻴﻥ ﺇﻟﻰ ﺍﻫﺘﻤﺎﻡ ﻋﻅﻴﻡ ﻟﺩﻴﻬﻡ ﻓﻲ ﺍﺨﺘﻴﺎﺭ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬
The quality of external auditors is directly linked to .‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺠﻭﺩﺓ ﻋﻤﻠﻬﻡ‬
their ability to identify problems and risks in
financial reporting, internal controls, asset
safeguard procedure and other financial ‫ﻭﺘﺭﺘﺒﻁ ﻨﻭﻋﻴﺔ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺍﺭﺘﺒﺎﻁﺎﹰ ﻤﺒﺎﺸﺭﺍﹰ‬
management policies related to measurement of ‫ﺒﻘﺩﺭﺘﻬﻡ ﻋﻠﻰ ﺘﺤﺩﻴﺩ ﺍﻟﻤﺨﺎﻁﺭ ﻭﺍﻟﻤﺸﺎﻜل ﻓﻲ ﺘﻘﺎﺭﻴﺭﻫﻡ ﻭﺇﺠﺭﺍﺀﺍﺕ‬
capital adequacy, liquidity, assets quality, profits
and for the ability of a bank to operate as a going ‫ﺤﻤﺎﻴﺔ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻭﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻹﺩﺍﺭﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﺘﺼﺭﻴﺢ‬
concern. All of these measures are also of valid ‫ﻭﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺤﻤﺎﻴﺔ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻭﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻹﺩﺍﺭﻴﺔ ﺍﻷﺨﺭﻯ‬
concern to the regulators.
‫ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﻘﻴﺎﺱ ﻜﻔﺎﻴﺔ ﺭﺃﺱ ﺍﻟﻤﺎل ﻭﺍﻟﺴﻴﻭﻟﺔ ﻭﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻭﺍﻷﺭﺒﺎﺡ‬
Further, regulator's interest in the appointment of ‫ ﻜل ﻫﺫﺍ ﻫﻭ ﻤﻥ ﺍﻻﻫﺘﻤﺎﻤﺎﺕ‬.‫ﻭﻗﺩﺭﺓ ﺍﻟﺒﻨﻙ ﻋﻠﻰ ﺍﻟﻌﻤل ﺒﻨﺠﺎﺡ‬
external auditors stems from the fact that they may .‫ﺍﻟﺠﻭﻫﺭﻴﺔ ﻟﻠﺴﻠﻁﺔ ﺍﻹﺸﺭﺍﻓﻴﺔ‬
commission external auditors to do special
examinations or audits, special departmental or ‫ﻜﻤﺎ ﺘﻨﺸﺄ ﺍﻫﺘﻤﺎﻤﺎﺕ ﺍﻟﺴﻠﻁﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ ﻓﻲ ﺘﻌﻴﻴﻥ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺨﺎﺭﺠﻲ‬
functional reviews on a bank. In certain ‫ﻤﻥ ﺤﻘﻴﻘﺔ ﺍﺤﺘﻤﺎل ﺘﻜﻠﻴﻔﻬﻡ ﻟﻠﻤﺭﺍﺠﻊ ﺍﻟﺨﺎﺭﺠﻲ ﺃﻥ ﻴﻘﻭﻡ ﺒﻔﺤﺹ ﺨﺎﺹ‬
jurisdictions an audit leading to the expression of
an independent audit opinion on specific prudential ‫ ﻭﺃﺼﺒﺢ ﻓﻲ‬.‫ﺒﺎﻟﻨﻴﺎﺒﺔ ﻋﻨﻬﻡ ﻹﺩﺍﺭﺍﺕ ﺃﻭ ﻋﻤﻠﻴﺎﺕ ﻤﻌﻴﻨﺔ ﻓﻲ ﺍﻟﺒﻨﻙ‬
return has become an accepted practice due to ‫ﺒﻌﺽ ﺍﻟﺩﻭل ﻴﻁﻠﺏ ﻤﻨﻬﻡ ﺘﺩﻗﻴﻕ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ ﺍﻟﻤﺭﺴﻠﺔ ﻤﻥ‬
regulatory requirement.
. ‫ﺍﻟﺒﻨﻭﻙ ﻭﺘﺒﻴﺎﻥ ﺭﺃﻴﻬﻡ ﺒﻬﺎ ﻭﺫﻟﻙ ﺒﻨﺎﺀ ﻋﻠﻰ ﺍﻟﺘﺸﺭﻴﻌﺎﺕ ﺍﻟﺼﺎﺩﺭﺓ‬
Consequently, it is essential that views of SAMA
and in case of foreign subsidiaries of other
‫ﻭﺒﺎﻟﻨﺘﻴﺠﺔ ﻤﻥ ﺍﻟﻀﺭﻭﺭﻱ ﺃﻥ ﻴﺅﺨﺫ ﻓﻲ ﺍﻻﻋﺘﺒﺎﺭ ﻤﺭﺌﻴﺎﺕ ﻤﺅﺴﺴﺔ‬
appropriate regulatory authorities are obtained prior
to selection, appointment and termination of ‫ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﺒﺎﻟﻨﺴﺒﺔ ﻻﺨﺘﻴﺎﺭ ﻭﺘﻌﻴﻴﻥ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺨﺎﺭﺠﻲ‬
external auditors.
‫ ﻭﺒﺎﻟﺘﺸﺎﻭﺭ ﻤﻊ ﺍﻟﺴﻠﻁﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ ﺍﻷﺨﺭﻯ‬،‫ﻟﻠﺒﻨﻙ ﺃﻭ ﺇﻨﻬﺎﺀ ﺍﻟﻤﻌﺎﻤﻠﺔ‬
.‫ﻓﻲ ﺤﺎﻟﺔ ﺍﻟﻔﺭﻭﻉ ﺃﻭ ﺍﻟﺸﺭﻜﺎﺕ ﺍﻟﺘﺎﺒﻌﺔ ﻟﻠﺒﻨﻙ ﺨﺎﺭﺝ ﺍﻟﻤﻤﻠﻜﺔ‬

2-Free flow and exchange of managerial

financial and other significant information ‫ – ﺍﻟﺘﺩﻓﻕ ﻭﺍﻟﺘﺒﺎﺩل ﻟﻠﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻹﺩﺍﺭﻴﺔ ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬٢
Audit committee should maintain free flow of : ‫ﺍﻟﻬﺎﻤﺔ ﺍﻷﺨﺭﻯ‬
significant information with the regulators in order
to facilitate the achievement of their mutual ‫ﻴﺠﺏ ﺃﻥ ﺘﺤﺎﻓﻅ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻋﻠﻰ ﺘﺩﻓﻕ ﻭﺘﺒﺎﺩل ﺤﺭ ﻟﻠﻤﻌﻠﻭﻤﺎﺕ‬
objectives of financial oversight. An open attitude ‫ﺍﻟﻬﺎﻤﺔ ﻤﻊ ﺍﻟﺴﻠﻁﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ ﻟﺘﺴﻬﻴل ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻓﻬﻤﺎ ﺍﻟﻤﺸﺘﺭﻜﺔ ﻤﻥ‬
of cooperation and coordination would seek to
complement their efforts and make their respective ‫ ﻭﻤﻥ ﺸﺄﻥ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﺴﻴﻕ ﺍﻟﻤﻔﺘﻭﺡ ﺒﻴﻨﻬﻤﺎ ﺃﻥ‬.‫ﺍﻟﻔﺤﺹ ﺍﻟﻤﺎﻟﻲ‬
work more effective. ‫ ﻭﻤﻥ ﺍﻷﻤﺜﻠﺔ ﻋﻠﻰ‬.‫ﻴﺘﻀﺎﻓﺭ ﻤﻊ ﺠﻬﻭﺩﻫﻤﺎ ﻟﺠﻌل ﻋﻤﻠﻬﻤﺎ ﺃﻜﺜﺭ ﻓﻌﺎﻟﻴﺔ‬
‫ﺫﻟﻙ ﺃﻥ ﺘﺨﻁﻁ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﺠﺘﻤﺎﻋﺎﺘﻬﺎ ﻭﺍﻁﻼﻉ ﺍﻟﺴﻠﻁﺎﺕ‬
For example, the audit committees can plan their
meetings and communicate their plans to the ‫ ﻭﻴﻤﻜﻥ‬.‫ﺍﻹﺸﺭﺍﻓﻴﺔ ﻋﻠﻴﻬﺎ ﻭﺇﻥ ﺃﻤﻜﻥ ﺠﺩﻭل ﺃﻋﻤﺎل ﺍﻻﺠﺘﻤﺎﻋﺎﺕ ﺃﻴﻀﺎﹰ‬
regulators and also if possible communicate their ‫ﻟﻬﺎ ﻓﻲ ﺒﺩﺍﻴﺔ ﻜل ﺴﻨﺔ ﺃﻥ ﺘﺤﺩﺩ ﺍﻷﺩﻭﺍﺕ ﺍﻟﺭﺌﻴﺴﻴﺔ ﻟﻠﺭﻗﺎﺒﺔ ﺍﻟﻤﺎﻟﻴﺔ‬
agenda. Furthermore, they can at the beginning of
each year identify key financial and other ‫ﻭﺍﻹﺩﺍﺭﻴﺔ ﻭﻤﺠﺎﻻﺕ ﺍﻟﻤﺨﺎﻁﺭﺓ ﺍﻟﺘﻲ ﻗﺩ ﺘﺤﺘﺎﺝ ﺇﻟﻰ ﻤﺭﺍﺠﻌﺔ ﺩﺍﺨﻠﻴﺔ‬
management controls and risk areas that may .‫ﻭﺨﺎﺭﺠﻴﺔ ﻭﺍﻁﻼﻉ ﺍﻟﺴﻠﻁﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ ﻋﻠﻴﻬﺎ ﺇﻥ ﻜﺎﻨﺕ ﻫﺎﻤﺔ‬
require special attention during the coming year.
The audit committees as part of their mandate, ‫ﻭﻤﻥ ﺍﻟﻤﻬﻡ ﺇﺩﺭﺍﻙ ﺃﻥ ﻤﺠﺎﻻﺕ ﺍﻟﻤﺨﺎﻁﺭﺓ ﻟﻴﺴﺕ ﻤﺎﻟﻴﺔ ﻓﻘﻁ ﻓﻲ‬
should alert the internal and external auditors to ‫ﻁﺒﻴﻌﺘﻬﺎ ﻭﻟﻜﻥ ﻗﺩ ﻴﻜﻭﻥ ﻀﻌﻑ ﻓﻲ ﺍﻷﻨﻅﻤﺔ ﻤﺜل ﺇﺩﺍﺭﺓ ﻤﺨﺎﻁﺭ‬
these major risk areas and if important also inform

٢٥
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

the regulators. ‫ﺍﻟﺨﺯﻴﻨﺔ ﺍﻟﺘﻲ‬

It is important to recognize that the risk areas may ‫ﺘﺸﻤل ﺘﺤﺩﻴﺩ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﻬﻴﻜل ﺍﻟﻌﺎﻡ ﻟﺤﺩﻭﺩ ﺍﻟﺼﻼﺤﻴﺔ ﻭﺘﺤﺩﻴﺩ ﻭﻗﻴﺎﺱ‬
not be just financial in nature, but could include ‫ﺍﻟﻤﺨﺎﻁﺭﺓ ﻭﻜﻔﺎﺀﺓ ﺍﻟﺘﻐﻁﻴﺔ ﺍﻟﺘﺄﻤﻴﻨﻴﺔ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﻠﺠﺎﻥ ﺍﻟﺭﺌﻴﺴﻴﺔ ﻜﺎﻟﻠﺠﻨﺔ‬
weaknesses in systems such as treasury risk
.‫ﺍﻟﺘﻨﻔﻴﺫﻴﺔ ﻭﻟﺠﻨﺔ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻭﺍﻟﻤﻁﻠﻭﺒﺎﺕ ﻭﻟﺠﻨﺔ ﺍﻟﺨﺯﻴﻨﺔ… ﺍﻟﺦ‬
management involving the identification and the
effectiveness of limit structure, risk measurement ‫ﻭﻴﺠﺏ ﺃﻥ ﺘﺒﺤﺙ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺃﻱ ﻀﻌﻑ ﺭﺌﻴﺴﻲ ﻓﻲ ﻫﺫﻩ‬
and identification, adequacy of insurance coverage,
.‫ﺍﻟﻤﺠﺎﻻﺕ ﻭﺇﻥ ﺃﻤﻜﻥ ﻤﻊ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ‬
the effectiveness of the key committees such as the
executive, asset and liability, treasury committees,
etc. Any major weaknesses in these areas should be
discussed by the audit committee and if appropriate
with SAMA.

3. Coordinating Efforts of the Audit

Committee and Banking Regulators :‫ – ﺘﻨﺴﻴﻕ ﺍﻟﺠﻬﻭﺩ ﺒﻴﻥ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺍﻟﺴﻠﻁﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ‬٣
Audit Committees should attempt to coordinate ‫ﻴﺠﺏ ﺃﻥ ﺘﺤﺎﻭل ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺘﻨﺴﻴﻕ ﺠﻬﻭﺩﻫﺎ ﺒﺎﻻﺭﺘﺒﺎﻁ ﻤﻊ ﺇﺩﺍﺭﺓ‬
their efforts by liaison with the inspection
department of SAMA and where appropriate with ‫ﺍﻟﺘﻔﺘﻴﺵ ﻓﻲ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﻭﻤﻊ ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺵ ﻓﻲ ﺍﻟﺴﻠﻁﺔ ﺍﻹﺸﺭﺍﻓﻴﺔ‬
inspection department of the foreign regulatory ‫ ﻭﻴﺠﺏ ﺃﻥ ﻴﺅﺩﻱ ﻫﺫﺍ ﺍﻟﺘﻨﺴﻴﻕ‬.‫ﺍﻷﺠﻨﺒﻴﺔ ﻓﻲ ﺤﺎل ﻭﺠﻭﺩ ﻓﺭﻭﻉ ﺃﺠﻨﺒﻴﺔ‬
authority. This coordination should lead to a
common understanding of those functions and ‫ﺇﻟﻰ ﻓﻬﻡ ﻤﺸﺘﺭﻙ ﻤﻥ ﻫﺫﻩ ﺍﻹﺩﺍﺭﺍﺕ ﻟﻠﺒﻨﻙ ﺍﻷﻤﺭ ﺍﻟﺫﻱ ﻗﺩ ﻴﺤﺘﺎﺝ ﺇﻟﻰ‬
departments of a bank which would require a more ‫ﻓﺤﺹ ﺃﻜﺜﺭ ﺘﻔﺼﻴﻼﹰ ﻓﻲ ﺍﻟﺴﻨﺔ ﺍﻟﺤﺎﻟﻴﺔ ﺒﺴﺒﺏ ﺍﻟﻤﺨﺎﻁﺭ ﺍﻟﻌﺎﻟﻴﺔ‬
detailed examination in the current year due to
‫ﺍﻟﻤﻭﺭﻭﺜﺔ ﺃﻭ ﻏﻴﺭ ﺍﻟﻌﺎﺩﻴﺔ ﻭﻗﻠﺔ ﺃﻭ ﻀﻌﻑ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ ﺃﻭ ﺍﻟﻤﺎﻟﻴﺔ‬
unusual or inherent high risk, materiality, lack of
proper management or financial controls and other ‫ ﻭﻴﺅﺩﻱ ﻫﺫﺍ ﺍﻟﺘﺯﺍﻤﻥ ﻓﻲ ﺍﻟﺠﻬﻭﺩ ﺇﻟﻰ ﺒﺤﺙ‬.‫ﺃﻭ ﺍﻟﻅﺭﻭﻑ ﺍﻷﺨﺭﻯ‬
circumstances. This synchronization of efforts ‫ﻭﺘﺩﺍﻭل ﻤﺘﺄﻨﻲ ﻓﻲ ﺨﻁﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺃﺴﻠﻭﺏ ﻋﻤل ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬
would include deliberations and discussions over
the audit plans and approaches of the internal and ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻤﻊ ﺍﻟﻤﻔﺘﺸﻴﻥ ﺍﻹﺸﺭﺍﻓﻴﻴﻥ ﻟﺘﺤﻘﻴﻕ ﺃﻗﺼﻰ ﻤﺎ‬
external auditors with those of the regulatory ‫ﻴﻤﻜﻥ ﻤﻥ ﺘﺨﺼﻴﺹ ﻟﻠﻤﻭﺍﺭﺩ ﻭﺍﻟﻔﻌﺎﻟﻴﺔ ﻓﻲ ﺘﺤﻘﻴﻕ ﺍﻷﻫﺩﺍﻑ‬
inspectors with a view to achieving optimization of
resource allocation, and effectiveness in achieving ‫ ﻭﻴﻤﻜﻥ ﻟﻠﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺃﻥ ﺘﻌﻤل ﻜﻤﺭﻜﺯ ﺒﺅﺭﻱ ﻟﻤﺜل ﻫﺫﺍ‬،‫ﺍﻟﻤﺸﺘﺭﻜﺔ‬
their respective goals. The audit committee could .‫ﺍﻟﺘﻨﺴﻴﻕ ﻭﺍﻟﺘﻌﺎﻭﻥ‬
act as a focal point for such coordination and
cooperation.

4. Ensuring compliance with provisions of the

Banking Control and other laws and SAMA's ‫ – ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺍﻟﺘﺯﺍﻡ ﻟﺠﺎﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﺄﺤﻜﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻟﺒﻨﻭﻙ‬٤
rules and regulations. ‫ﻭﺍﻟﻘﻭﺍﻨﻴﻥ ﺍﻷﺨﺭﻯ ﻭﺍﻟﻠﻭﺍﺌﺢ ﻭﺍﻷﻨﻅﻤﺔ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻥ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ‬
The charter of the Saudi Arabian Monetary Agency
:‫ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ‬
and the Banking Control Law empowers the
Agency to issue rules and regulations to Saudi ‫ﻴﺨﻭل ﺍﻟﻨﻅﺎﻡ ﺍﻷﺴﺎﺴﻲ ﻟﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﻭﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ‬
banks, for achieving national policy objectives and ‫ﺍﻟﺒﻨﻭﻙ ﺍﻟﻤﺅﺴﺴﺔ ﺇﺼﺩﺍﺭ ﻟﻭﺍﺌﺢ ﻭﺃﻨﻅﻤﺔ ﻴﻭﺠﺏ ﺍﻟﻌﻤل ﺒﻬﺎ ﻤﻥ ﻗﺒل‬
for safeguarding the soundness and stability of the
banking system. In this context, the Banking ‫ﺍﻟﺒﻨﻭﻙ ﺍﻟﺴﻌﻭﺩﻴﺔ ﻭﺫﻟﻙ ﺒﻐﺭﺽ ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﻌﺎﻤﺔ ﺍﻟﺘﻲ‬
Control Law specifies rules relating to capital ‫ ﻭﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ ﻭﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺴﻼﻤﺔ‬.‫ﻭﻀﻌﺘﻬﺎ ﺍﻟﻤﺅﺴﺴﺔ‬
adequacy, liquidity, legal reserves, loan
concentration, prudential returns, reserves with ‫ ﻭﻴﺤﺩﺩ ﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ ﻓﻲ ﻫﺫﺍ‬.‫ﻭﺍﺴﺘﻘﺭﺍﺭ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﺼﺭﻓﻲ‬
SAMA, etc. Furthermore, Article 16 of the Banking ‫ﺍﻟﺴﻴﺎﻕ ﺍﻷﺤﻜﺎﻡ ﺍﻟﺘﻲ ﺘﺘﻌﻠﻕ ﺒﻜﻔﺎﻴﺔ ﺍﻟﺭﺃﺴﻤﺎل ﻭﺍﻟﺴﻴﻭﻟﺔ ﻭﺍﻻﺤﺘﻴﺎﻁﻲ‬
Control Law permits the Agency to issue general

٢٦
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

rules regarding lending policies, collaterals, and ‫ﺍﻟﻨﻅﺎﻤﻲ ﻭﺘﺭﻜﻴﺯ ﺍﻟﻘﺭﻭﺽ ﻭﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ ﻭﺍﻻﺤﺘﻴﺎﻁﻲ ﻟﺩﻯ‬
various banking transactions. Over the years, the
Agency has issued many rules and regulations ‫( ﻤﻥ ﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ‬١٦) ‫ ﻜﻤﺎ ﺘﺴﻤﺢ ﺍﻟﻤﺎﺩﺓ‬.‫ﺍﻟﻤﺅﺴﺴﺔ… ﺍﻟﺦ‬
relating to provisioning, dividends policy, mutual ‫ﻟﻠﻤﺅﺴﺴﺔ ﺒﺈﺼﺩﺍﺭ ﻟﻭﺍﺌﺢ ﻋﺎﻤﺔ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺴﻴﺎﺴﺎﺕ ﻤﻨﺢ ﺍﻟﻘﺭﻭﺽ‬
funds, etc.
‫ ﻭﻗﺩ ﻗﺎﻤﺕ ﺍﻟﻤﺅﺴﺴﺔ ﻋﻠﻰ‬،‫ﻭﺍﻟﻀﻤﺎﻨﺎﺕ ﻭﺍﻟﻤﻌﺎﻤﻼﺕ ﺍﻟﺒﻨﻜﻴﺔ ﺍﻷﺨﺭﻯ‬
It is extremely important that all directors and the
members of the audit committee are fully aware of ‫ﻤﺭ ﺍﻟﺴﻨﻴﻥ ﺒﺈﺼﺩﺍﺭ ﻟﻭﺍﺌﺢ ﻭﺃﻨﻅﻤﺔ ﺘﺘﻌﻠﻕ ﺒﺎﻻﺤﺘﻴﺎﻁﻴﺎﺕ ﻭﺃﻨﺼﺒﺔ‬
the Banking Control Law, the Agency's charter and
.‫ﺍﻷﺭﺒﺎﺡ ﻭﺍﻟﺘﻤﻭﻴﻼﺕ ﺍﻻﺴﺘﺜﻤﺎﺭﻴﺔ ﺍﻟﻤﺸﺘﺭﻜﺔ… ﺍﻟﺦ‬
the various other laws and SAMA's rules and
regulations. The audit committee should have a ‫ﻭﻴﻌﺩ ﺇﻟﻤﺎﻡ ﺠﻤﻴﻊ ﺍﻟﻤﺩﺭﺍﺀ ﻓﻲ ﺍﻹﺩﺍﺭﺍﺕ ﺒﺎﻟﺒﻨﻙ ﻭﻋﻠﻰ ﻭﺠﻪ‬
sound working knowledge of the regulatory ‫ﺍﻟﺨﺼﻭﺹ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ ﻭﺍﻟﻨﻅﺎﻡ‬
framework in the Kingdom and must,ensure that
the bank is in full compliance with the legal and ‫ ﻭﺍﻟﻘﻭﺍﻨﻴﻥ ﺍﻷﺨﺭﻯ ﻭﻟﻭﺍﺌﺢ‬،‫ﺍﻷﺴﺎﺴﻲ ﻟﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ‬
regulatory requirements. The Audit Committee ‫ ﻭﻴﺠﺏ ﺃﻥ ﻴﻜﻭﻥ ﻟﺩﻯ ﻟﺠﻨﺔ‬.‫ﻭﺃﻨﻅﻤﺔ ﺍﻟﻤﺅﺴﺴﺔ ﺃﻤﺭﺍﹰ ﻓﻲ ﻏﺎﻴﺔ ﺍﻷﻫﻤﻴﺔ‬
must establish a system whereby it periodically
‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻲ ﻫﺫﺍ ﺍﻟﺨﺼﻭﺹ ﺍﻟﻤﻌﺭﻓﺔ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﺘﺎﻤﺔ ﺒﺎﻹﻁﺎﺭ ﺍﻟﻌﻤﻠﻲ‬
receives a report from the bank's compliance officer
on regulatory compliance which highlights any ‫ﻟﻸﻨﻅﻤﺔ ﺍﻟﻤﻌﻤﻭل ﺒﻬﺎ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﺴﻌﻭﺩﻴﺔ ﻭﺃﻥ ﺘﺘﺄﻜﺩ ﻟﺠﻨﺔ‬
non-compliance or violations of the laws or .‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﻥ ﺍﻟﺘﺯﺍﻡ ﺍﻟﺒﻨﻙ ﺍﻟﺘﺎﻡ ﺒﺎﻟﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﻘﺎﻨﻭﻨﻴﺔ ﻟﺘﻠﻙ ﺍﻷﻨﻅﻤﺔ‬
regulations. It is most important for new Audit
Committee members to become familiar with
framework, major laws and regulations. ‫ﻜﻤﺎ ﻴﺠﺏ ﺃﻥ ﺘﺅﺴﺱ ﻟﺠﻨﺔ ﻟﻤﺭﺍﺠﻌﺔ ﻨﻅﺎﻤﺎﹰ ﺘﺘﻠﻘﻰ ﺒﻤﻭﺠﺒﻪ ﺘﻘﺎﺭﻴﺭ‬
‫ﺩﻭﺭﻴﺔ ﻤﻥ ﺍﻟﻤﺩﻴﺭ ﺍﻟﻤﺴﺅﻭل ﻓﻲ ﺍﻟﺒﻨﻙ ﻭﺍﻟﻤﻌﻨﻲ ﺒﻤﺘﺎﺒﻌﺔ ﺍﻟﺘﺯﺍﻡ ﺍﻟﺒﻨﻙ‬
The Audit Committee members must be aware of
the following; ‫ﺒﺎﻟﻠﻭﺍﺌﺢ ﻭﺍﻷﻨﻅﻤﺔ ﺍﻟﺼﺎﺩﺭﺓ ﻹﺨﻁﺎﺭ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻋﻥ ﺃﻱ ﻤﺨﺎﻟﻔﺔ‬
1. Banking Control Law (Royal Decree M-5 ‫ ﺇﻥ ﻤﻥ ﺍﻟﻤﻬﻡ ﺇﻟﻤﺎﻡ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ‬،‫ﺃﻭ ﺘﺠﺎﻭﺯ ﻟﺘﻠﻙ ﺍﻟﻠﻭﺍﺌﺢ ﻭﺍﻷﻨﻅﻤﺔ‬
dated 22.2.1386).
‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺠﺩﺩ ﺒﺎﻹﻁﺎﺭ ﺍﻟﻌﻤﻠﻲ ﻟﻸﻨﻅﻤﺔ ﻭﺍﻟﻘﻭﺍﻨﻴﻥ ﺍﻟﺠﻭﻫﺭﻴﺔ‬
2. Charter of Saudi Arabian Monetary Agency
(Royal Decree No. 23 dated 23.5.1377) .‫ﺍﻟﻤﻨﺼﻭﺹ ﻋﻠﻴﻬﺎ‬
Currency Law (Royal Decree No. 6 dated 1. 7.13
79)
Anti Forgery Law (Royal Decree No. 53 dated ‫ﻓﻴﻤﺎ ﻴﻠﻲ ﻻﺌﺤﺔ ﺒﺎﻟﻘﻭﺍﻨﻴﻥ ﻭﺍﻟﻨﻅﻡ ﺍﻟﺘﻲ ﻴﺠﺏ ﺃﻥ ﻴﻠﻡ ﺒﻬﺎ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ‬
5.11.1382) :‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬
Regulations for Investment Funds (Ministerial ٥/‫ – ﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ )ﺍﻟﺼﺎﺩﺭ ﺒﻤﻭﺠﺏ ﺍﻷﻤﺭ ﺍﻟﻤﻠﻜﻲ ﺭﻗﻡ ﻡ‬١
decision No. 2052 dated 24.7.1413)
.(‫ﻫـ‬١٣٨٦/٢/٢٢ ‫ﺒﺘﺎﺭﻴﺦ‬
The Audit Committee should be fully aware of the ‫ – ﺍﻟﻨﻅﺎﻡ ﺍﻷﺴﺎﺴﻲ ﻟﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ )ﺍﻟﺼﺎﺩﺭ‬٢
requirements under Article 15 of the Banking
. (‫ﻫـ‬١٣٧٧/٥/٢٣ ‫( ﺒﺘﺎﺭﻴﺦ‬٢٣) ‫ﺒﻤﻭﺠﺏ ﺍﻷﻤﺭ ﺍﻟﻤﻠﻜﻲ ﺭﻗﻡ‬
Control Law and relevant circulars relating to the
prudential reporting requirements of SAMA. ‫( ﺒﺘﺎﺭﻴﺦ‬٦) ‫ – ﻗﺎﻨﻭﻥ ﺍﻟﻌﻤﻠﺔ )ﺍﻟﺼﺎﺩﺭ ﺒﻤﻭﺠﺏ ﺍﻷﻤﺭ ﺍﻟﻤﻠﻜﻲ ﺭﻗﻡ‬٣
Furthermore, all committee members in carrying .(‫ﻫـ‬١٣٧٩/٧/١
out their duties must fully comply with the
confidentiality requirements specified under Article ) ‫ – ﻗﺎﻨﻭﻥ ﻤﻜﺎﻓﺤﺔ ﺍﻻﺤﺘﻴﺎل )ﺍﻟﺼﺎﺩﺭ ﺒﻤﻭﺠﺏ ﺍﻷﻤﺭ ﺍﻟﻤﻠﻜﻲ ﺭﻗﻡ‬٤
19 of the BCL. .(‫ﻡ‬١٩٨٢/١١/٥ ‫( ﺒﺘﺎﺭﻴﺦ‬٥٣
‫ – ﻗﺎﻨﻭﻥ ﺘﻨﻅﻴﻡ ﺍﻟﺘﻤﻭﻴﻼﺕ ﺍﻻﺴﺘﺜﻤﺎﺭﻴﺔ )ﺍﻟﺼﺎﺩﺭ ﺒﻤﻭﺠﺏ ﺍﻟﻘﺭﺍﺭ‬٥
In addition to the above, the Audit Committee must
be aware of other important rules and regulations .(‫ﻫـ‬١٤١٣/٧/٢٤ ‫( ﺒﺘﺎﺭﻴﺦ‬٢٠٥٢) ‫ﺍﻟﻭﺯﺍﺭﻱ ﺭﻗﻡ‬
issued by SAMA from time to time relating to
bank's operations, financial statements, security,
‫ﻭﻴﺠﺏ ﺃﻥ ﺘﻠﻡ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﺎﻟﻠﻭﺍﺌﺢ ﻭﺍﻷﻨﻅﻤﺔ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﻌﻤﻠﻴﺎﺕ‬
etc. In particular, the Audit Committee should be
fully aware of the “Rules Enforcing Provisions of ‫ﺍﻟﺒﻨﻙ ﻭﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻷﻤﻥ ﻭﺍﻟﺴﻼﻤﺔ ﺍﻟﺘﻲ ﺘﺼﺩﺭﻫﺎ‬

٢٧
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

the Banking Control Law” Ministerial decision No. ‫ﺍﻟﻤﺅﺴﺴﺔ ﻤﻥ ﺤﻴﻥ ﻵﺨﺭ ﻭﻋﻠﻰ ﻭﺠﻪ ﺍﻟﺨﺼﻭﺹ ﻴﻨﺒﻐﻲ ﺃﻥ ﺘﻠﻡ ﻟﺠﻨﺔ‬
3/2/49 dated 14.10.1406 - which explains the
Agency's interpretation of Article 12. 16, 17, 18 ‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﺇﻟﻤﺎﻤﺎﹰ ﺘﺎﻤﺎﹰ ﺒـ )ﺍﻷﻭﺍﻤﺭ ﺍﻟﺘﻲ ﺘﻨﺹ ﻋﻠﻰ ﺘﻨﻔﻴﺫ ﺃﺤﻜﺎﻡ‬
and 22, of the Banking Control Law. ٤٩/٢/٣ ‫ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ( ﺍﻟﺼﺎﺩﺭﺓ ﺒﻤﻭﺠﺏ ﺍﻟﻘﺭﺍﺭ ﺍﻟﻭﺯﺍﺭﻱ ﺭﻗﻡ‬
) ‫ﻫـ ﻭﺍﻟﺘﻲ ﺘﻭﻀﺢ ﺘﻔﺴﻴﺭ ﺍﻟﻤﺅﺴﺴﺔ ﻟﻠﻤﻭﺍﺩ‬١٤٠٦/١٠/١٤ ‫ﺒﺘﺎﺭﻴﺦ‬
The Audit Committee should also be familiar with
Article 23 relating to penalties for contravention of .‫( ﻤﻥ ﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ‬٢٢) ‫( ﻭ‬١٨) ‫( ﻭ‬١٧) ‫( ﻭ‬١٦) ‫( ﻭ‬١٢
B.C. Laws, and Article 24 which makes directors
and officers responsible for contravention of laws
and rules within their jurisdiction. ‫( ﺍﻟﺘﻲ ﺘﺘﻌﻠﻕ ﺒﺎﻟﺠﺯﺍﺀﺍﺕ‬٢٣) ‫ﻜﻤﺎ ﻴﻨﺒﻐﻲ ﺇﻟﻤﺎﻡ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﺎﻟﻤﺎﺩﺓ‬
‫( ﺍﻟﺘﻲ‬٢٤) ‫ﺍﻟﻤﻔﺭﻭﻀﺔ ﻋﻠﻰ ﻤﺨﺎﻟﻔﺎﺕ ﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ ﻭﺍﻟﻤﺎﺩﺓ‬
The Audit Committee should discuss with the ‫ﺘﺠﻌل ﺍﻟﻤﺩﺭﺍﺀ ﻭﺭﺅﺴﺎﺀ ﺍﻹﺩﺍﺭﺍﺕ ﺒﺎﻟﺒﻨﻙ ﻤﺴﺅﻭﻟﻴﻥ ﻋﻥ ﻤﺨﺎﻟﻔﺎﺕ‬
external auditors their attestation to the Agency that
in the course of their audit they have not come ‫ ﻜﻤﺎ ﻴﻨﺒﻐﻲ ﺃﻴﻀﺎﹰ ﺃﻥ ﺘﻨﺎﻗﺵ‬.‫ﺍﻟﻘﻭﺍﻨﻴﻥ ﻭﺍﻷﻭﺍﻤﺭ ﻓﻲ ﻨﻁﺎﻕ ﺍﺨﺘﺼﺎﺼﻬﻡ‬
across any violations of the Banking Control Law ‫ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﻊ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺘﻘﺭﻴﺭﻫﻡ ﺃﻥ ﻤﺭﺍﺠﻌﺘﻬﻡ ﻟﻡ‬
or other laws and regulations. Furthermore, they
‫ﺘﻅﻬﺭ ﺃﻴﺔ ﺘﺠﺎﻭﺯﺍﺕ ﻟﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺒﻨﻭﻙ ﺃﻭ ﺍﻟﻘﻭﺍﻨﻴﻥ ﻭﺍﻷﻨﻅﻤﺔ‬
should also discuss with auditors their certification
that they have reviewed the provisions for loan ‫ﺍﻷﺨﺭﻯ ﺇﻀﺎﻓﺔ ﻟﺸﻬﺎﺩﺍﺘﻬﻡ ﺒﻤﺭﺍﺠﻌﺔ ﻤﺨﺼﻭﺹ ﺍﻟﺩﻴﻭﻥ ﺍﻟﻤﺸﻜﻭﻙ‬
losses and in their opinion these are adequate. The .‫ﺒﺘﺤﺼﻴﻠﻬﺎ ﻭﺍﻋﺘﻘﺎﺩﻫﻡ ﺒﻜﻔﺎﻴﺔ ﻫﺫﺍ ﺍﻟﻤﺨﺼﺹ‬
Audit Committee should also be aware of any other
certification being provided by the auditors to ‫ﻭﺃﺨﻴﺭﺍﹰ ﻴﻨﺒﻐﻲ ﺇﻟﻤﺎﻡ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﺄﻱ ﺘﻘﺭﻴﺭ ﺁﺨﺭ ﻴﺭﻓﻌﻪ‬
SAMA. .‫ﺍﻟﻤﺭﺍﺠﻌﻭﻥ ﺍﻟﺨﺎﺭﺠﻴﻭﻥ ﻟﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ‬

APPENDIX-1 (١) ‫ﻤﻠﺤﻕ ﺭﻗﻡ‬

TERMS OF REFERENCE FOR AN AUDIT
COMMITTEE ‫ﻤﻴﺜﺎﻕ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
‫ﺍﻟﺩﺴﺘﻭﺭ ﺃﻭ ﺍﻟﻤﻴﺜﺎﻕ‬
Constitution
The board should pass a resolution to establish a : ‫ – ﺍﻟﻤﻘﺩﻤــﺔ‬١
committee of the board to be known as the audit "‫ﻴﻘﺭﺭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺘﻜﻭﻴﻥ ﻟﺠﻨﺔ ﻟﻠﻤﺭﺍﺠﻌﺔ ﺘﺴﻤﻰ "ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
committee.

2. Appointment and tenure

: ‫ – ﺍﻟﺘﻌﻴﻴﻥ ﻭﺍﻟﻤـــﺩﺓ‬٢
Members of the audit committee shall be appointed

٢٨
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

by the Board of Directors normally for a period of ‫ﻴﻘﻭﻡ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺒﺘﻌﻴﻴﻥ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﻔﺘﺭﺓ ﺜﻼﺙ‬
three years. However, a member's tenure may be
less than three years where his tenure as a board ‫ ﺃﻤﺎ ﺒﺎﻟﻨﺴﺒﺔ ﻟﻌﻀﻭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻤﺸﺎﺭﻙ ﻓﻲ ﻋﻀﻭﻴﺔ‬.‫ﺴﻨﻭﺍﺕ‬
member is less than this period. An audit ‫ ﻭﺒﺼﻔﺔ‬.‫ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﺈﻥ ﻤﺩﺘﻪ ﺘﺭﺘﺒﻁ ﺒﻤﺩﺓ ﻋﻀﻭﻴﺘﻪ ﺒﺎﻟﻤﺠﻠﺱ‬
committee would normally cease to function as a
‫ﻋﺎﻤﺔ ﻓﺈﻥ ﻋﻀﻭﻴﺔ ﻭﺃﻋﻤﺎل ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺘﻨﺘﻬﻲ ﺒﻨﻬﺎﻴﺔ ﻤﺩﺓ‬
committee when the Board of Directors is
dissolved. .‫ﺍﻟﻤﺠﻠﺱ‬

3. Membership and organization : ‫ – ﺍﻟﻌﻀﻭﻴﺔ ﻭﺍﻟﺘﻨﻅﻴﻡ‬٣

The committee shall comprise of at least three and
no more than five members. The appointment of all ‫ﺘﺘﺄﻟﻑ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﻥ ﺜﻼﺜﺔ ﺃﻋﻀﺎﺀ ﻋﻠﻰ ﺍﻷﻗل ﻭﻻ ﻴﺯﻴﺩﻭﻥ ﻋﻥ‬
members of the committee will be cleared with ‫ﺨﻤﺴﺔ ﻋﻠﻰ ﺃﻥ ﻻ ﻴﻜﻭﻥ ﻟﺩﻯ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﺃﻱ‬
SAMA. Committee members should not be related
to the board or to the senior management of the ‫ ﻭﻤﻥ ﺍﻷﻓﻀل ﺃﻥ ﻻ ﻴﻜﻭﻥ ﻷﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ‬.‫ﺍﻋﺘﺭﺍﺽ ﻋﻠﻰ ﺍﻷﻋﻀﺎﺀ‬
bank. Further, they should not be employees, ‫ ﻋﻼﻭﺓ ﻋﻠﻰ‬.‫ﺃﻴﺔ ﻋﻼﻗﺔ ﺒﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺃﻭ ﺒﺎﻹﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﻓﻲ ﺍﻟﺒﻨﻙ‬
officers, major customers, agents, consultants or
related indirectly in any way to the bank or its ‫ﺫﻟﻙ ﻓﺈﻨﻪ ﻤﻥ ﺍﻟﻤﺴﺘﺤﺴﻥ ﺃﻥ ﻻ ﻴﻜﻭﻥ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﻤﻥ ﻤﻭﻅﻔﻲ‬
affiliates. ‫ﺍﻟﺒﻨﻙ ﺃﻭ ﻋﻤﻼﺌﻪ ﺃﻭ ﻭﻜﻼﺌﻪ ﺃﻭ ﻤﺴﺘﺸﺎﺭﻴﻪ ﺃﻭ ﻟﻬﻡ ﻋﻼﻗﺔ ﺤﺘﻰ ﻭﻟﻭ‬
.‫ﺒﺼﻭﺭﺓ ﻏﻴﺭ ﻤﺒﺎﺸﺭﺓ ﻓﻲ ﺍﻟﺒﻨﻙ‬
Members of the committee should have a sound
knowledge of business, objectivity, good judgment, ‫ﻭﺒﺼﻭﺭﺓ ﻋﺎﻤﺔ ﻴﻔﻀل ﺃﻥ ﻴﻤﺘﻠﻙ ﻋﻀﻭ ﺍﻟﻠﺠﻨﺔ ﺒﻌﺽ ﺍﻟﺩﺭﺍﻴﺔ‬
combined with knowledge of financial reporting, ‫ﻭﺍﻟﻤﻌﺭﻓﺔ ﺒﺎﻷﻤﻭﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺘﺠﺎﺭﻴﺔ ﻭﺒﺘﺤﺩﻴﺩ ﺍﻷﻫﺩﺍﻑ ﺒﻭﻀﻭﺡ ﺤﺘﻰ‬
accounting, and auditing of banks.
‫ﻴﻤﻜﻥ ﺭﺒﻁ ﺫﻟﻙ ﺒﻤﺎ ﻴﻤﺘﻠﻜﻪ ﻤﻥ ﻤﻌﺭﻓﺔ ﺒﺎﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬
.‫ﻭﺘﺩﻗﻴﻕ ﻭﻤﺭﺍﺠﻌﺔ ﺍﻟﺒﻨﻭﻙ‬
4. Chairman of the committee
One of the members of the board shall be appointed : ‫ – ﺭﺌﻴﺱ ﺍﻟﻠﺠﻨــﺔ‬٤
as the chairman of the committee by the board of ‫ﻴﻨﺘﺨﺏ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺃﺤﺩ ﺍﻷﻋﻀﺎﺀ ﻜﺭﺌﻴﺱ ﻟﻠﺠﻨﺔ ﻋﻠﻰ ﺃﻥ ﻻ ﻴﻜﻭﻥ‬
directors. He shall serve for a minimum of three
years in this capacity. Further, he shall not be ‫ﻟﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﺃﻱ ﺍﻋﺘﺭﺍﺽ ﻋﻠﻰ ﺫﻟﻙ ﻭﻴﻌﻤل ﻓﻲ‬
chairman of the board, or related to any member of ‫ﻫﺫﺍ ﺍﻟﻤﻨﺼﺏ ﻤﺩﺓ ﺜﻼﺙ ﺴﻨﻭﺍﺕ ﻋﻠﻰ ﺍﻷﻗل ﻭﻴﺠﺏ ﺃﻥ ﻻ ﻴﻜﻭﻥ‬
the board or senior management of the bank. he
‫ﺭﺌﻴﺱ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺃﻭ ﻴﻤﺕ ﺒﺄﻴﺔ ﻗﺭﺒﻰ ﻷﻱ ﻤﻥ ﺃﻋﻀﺎﺀ ﺍﻟﻤﺠﻠﺱ‬
should be approved by SAMA.
.‫ﺃﻭ ﻟﻪ ﻋﻼﻗﺔ ﻤﺎﻟﻴﺔ ﺃﻭ ﺘﺠﺎﺭﻴﺔ ﻤﻌﻬﻡ‬

5. Attendance at meetings : ‫ – ﺤﻀﻭﺭ ﺍﺠﺘﻤﺎﻋﺎﺕ ﺍﻟﻠﺠﻨﺔ‬٥

In addition to the audit committee members,
financial controllers, chief accountants, head of ‫ﺒﺎﻹﻀﺎﻓﺔ ﺇﻟﻰ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﺈﻨﻪ ﻴﻨﺒﻐﻲ ﺤﻀﻭﺭ ﺍﻟﻤﺭﺍﻗﺏ‬
accounts, head of internal audit, representative ‫ﺍﻟﻤﺎﻟﻲ ﻭﻤﺩﻴﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻭﻤﺩﻴﺭ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﻤﻤﺜل ﻟﻠﻤﺭﺍﺠﻊ‬
from external auditors shall normally attend
meetings. Since the committee is authorized by the ‫ﺍﻟﺨﺎﺭﺠﻲ ﺍﺠﺘﻤﺎﻋﺎﺕ ﺍﻟﻠﺠﻨﺔ ﻭﻴﺤﻕ ﻟﻠﺠﻨﺔ ﺩﻋﻭﺓ ﻤﻥ ﺘﺭﺍﻩ ﻤﻥ ﺨﺎﺭﺝ‬
board to obtain outside legal or other independent ‫ﺍﻟﺒﻨﻙ ﺃﻭ ﺩﺍﺨﻠﻪ ﻟﺤﻀﻭﺭ ﺍﺠﺘﻤﺎﻋﺎﺕ ﺍﻟﻠﺠﻨﺔ ﻋﻥ ﻁﺭﻴﻕ ﺍﻟﻌﻀﻭ‬
professional advise, the committee can secure the
attendance of outsiders with relevant experience. .‫ﺍﻟﻤﻨﺘﺩﺏ )ﺍﻟﻤﺩﻴﺭ ﺍﻟﻌﺎﻡ( ﻤﺎ ﻟﻡ ﺘﺭﻯ ﺍﻟﻠﺠﻨﺔ ﺨﻼﻑ ﺫﻟﻙ‬

Private meetings with any of the above parties or

other employees and officers can also be held.
However, when the Committee invites bank's
officers or employees, they should be invited

٢٩
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

through the Managing Director or General Manager

who can also attend the meeting. The Audit
Committee, however, has the right to decide to
conduct such meetings without the presence of the
Managing Director (General Manager).

Meetings can also be called pursuant to the request

of the board, SAMA or the chairman of the
committee. The secretary appointed by the
committee will take minutes of all committee
meetings. Further at least 50% of the committee
member must be present to have a quorum for a
meeting to be held.

6. Frequency of meeting
The committee shall meet at least three but possibly : ‫ – ﺍﻻﺠﺘﻤﺎﻋﺎﺕ ﺍﻟـﺩﻭﺭﻴــﺔ‬٦
more times a year contingent upon the specific
circumstances. It shall however, meet in response ‫ﺘﺠﺘﻤﻊ ﺍﻟﻠﺠﻨﺔ ﺜﻼﺙ ﻤﺭﺍﺕ ﻓﻲ ﺍﻟﺴﻨﺔ ﻋﻠﻰ ﺍﻷﻗل ﻭﻴﻜﻭﻥ ﺍﺠﺘﻤﺎﻋﻬﺎ‬
to the following events. :‫ﺍﺴﺘﺠﺎﺒﺔ ﻟﻸﺤﺩﺍﺙ ﺍﻟﺘﺎﻟﻴﺔ‬
Auditors appointment or termination.
.‫ – ﺘﻌﻴﻴﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺇﻨﻬﺎﺀ ﺨﺩﻤﺎﺘﻬﻡ‬١
Audit scope meetings with internal and external
auditors. ‫ – ﺍﺠﺘﻤﺎﻋﺎﺕ ﺨﻁﺔ ﻋﻤل ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﻊ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬٢
Post external audit meetings, preferably before the
.‫ﻭﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬
release of the annual report.
Meetings on other issues i.e. ‫ – ﺘﺤﺩﻴﺩ ﻤﻭﻋﺩ ﺍﺠﺘﻤﺎﻋﺎﺕ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﻴﻔﻀل ﺃﻥ‬٣
Financial and audit issues .‫ﻴﻜﻭﻥ ﺫﻟﻙ ﻗﺒل ﺇﺼﺩﺍﺭ ﺍﻟﺘﻘﺭﻴﺭ ﺍﻟﺴﻨﻭﻱ‬
Conflict of interest
Ethical/Moral : ‫ – ﺍﺠﺘﻤﺎﻋﺎﺕ ﺤﻭل ﻤﺴﺎﺌل ﺃﺨﺭﻯ ﻤﺜل‬٤
4. Litigation .‫ – ﺍﻟﻤﺴﺎﺌل ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺘﺩﻗﻴﻘﻴﺔ‬١
5. Other services
. ‫ – ﺘﻌﺎﺭﺽ ﺍﻟﻤﺼﺎﻟﺢ‬٢
.‫ – ﻗﻭﺍﻋﺩ ﺍﻟﺴﻠﻭﻙ ﺍﻟﻤﻬﻨﻲ ﻭﺍﻷﺨﻼﻗﻲ‬٣
.‫ – ﺍﻟﻤﺴﺎﺌل ﺍﻟﻘﺎﻨﻭﻨﻴﺔ ﻭﺍﻟﺘﺸﺭﻴﻌﻴﺔ‬٤
. ‫ – ﺨﺩﻤﺎﺕ ﺃﺨﺭﻯ‬٥

7. Specific Procedure to be performed by : ‫ – ﺇﺠﺭﺍﺀﺍﺕ ﺨﺎﺼﺔ ﺘﻘﻭﻡ ﺒﻬﺎ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬٧

the audit committee
1. Recommending the appointment of external . ‫ – ﺍﻗﺘﺭﺍﺡ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺃﻭ ﺇﻋﺎﺩﺓ ﺘﻌﻴﻴﻨﻬﻡ‬١
auditors to the board. .‫ – ﻤﺭﺍﺠﻌﺔ ﺨﻁﺔ ﺍﻟﺘﺩﻗﻴﻕ ﻟﻠﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬٢
2. Review of audit plans of internal and
external auditors. ‫ – ﻤﺭﺍﺠﻌﺔ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﻬﺎﻤﺔ ﻭﺇﺠﺭﺍﺀﺍﺘﻬﺎ ﻭﺍﻟﺘﻐﻴﺭﺍﺕ‬٣
3. Review of material accounting policies and .‫ﺍﻟﺘﻲ ﺘﻁﺭﺃ ﻋﻠﻴﻬﺎ‬
procedure and any change thereto.
Review the evaluation of internal accounting ‫ – ﻤﺭﺍﺠﻌﺔ ﺘﻘﻴﻴﻡ ﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺍﻟﺫﻱ ﺘﻡ ﻤﻥ ﻗﺒل‬٤
controls carried out by internal and external audit. .‫ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺩﺍﺨﻠﻲ ﻭﺍﻟﺨﺎﺭﺠﻲ‬
Review the evaluation of insurance coverage
‫ – ﻤﺭﺍﺠﻌﺔ ﺘﻘﻴﻴﻡ ﺍﻟﺘﻐﻁﻴﺔ ﺍﻟﺘﺄﻤﻴﻨﻴﺔ ﺍﻟﺫﻱ ﺘﻡ ﻤﻥ ﻗﺒل ﺍﻟﻤﺭﺍﺠﻊ‬٥
carried out by internal and external audit.
Coordination of external and internal auditors. .‫ﺍﻟﺩﺍﺨﻠﻲ ﻭﺍﻟﺨﺎﺭﺠﻲ‬
7. Evaluation of regulatory examiners reports,

٣٠
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

any international developments such as .‫ – ﺍﻟﺘﻨﺴﻴﻕ ﺒﻴﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬٦

recommendation from the Basle committee,
International Organization of Securities and ‫ – ﺘﻘﻴﻴﻡ ﺘﻘﺎﺭﻴﺭ ﻤﻔﺘﺸﻲ ﺍﻟﻤﺅﺴﺴﺔ ﺍﻹﺸﺭﺍﻓﻴﺔ ﻭﺃﻴﺔ ﺘﻁﻭﺭﺍﺕ ﺩﻭﻟﻴﺔ‬٧
Exchange Commissions, etc. which may impinge ‫ﻤﺜل ﺘﻭﺠﻴﻬﺎﺕ ﻟﺠﻨﺔ ﺒﺎﺯل ﻭﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻌﺎﻟﻤﻴﺔ ﻟﻠﺭﻗﺎﺒﺔ ﻋﻠﻰ‬
on financial reporting or any other relevant banking
‫ﺍﻟﺴﻨﺩﺍﺕ‬
aspects.
8. Review and approval of annual financial ‫( ﺍﻟﺘﻲ ﻗﺩ ﺘﺘﻌﺎﺭﺽ ﻤﻊ ﺍﻟﺒﻴﺎﻨﺎﺕ‬IOSCO) ‫ﻭﺍﻟﺼﺭﻑ ﺍﻷﺠﻨﺒﻲ‬
statements. .‫ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺼﺭﺡ ﻋﻨﻬﺎ ﺃﻭ ﺃﻴﺔ ﺇﺠﺭﺍﺀﺍﺕ ﺒﻨﻜﻴﺔ ﺃﺨﺭﻯ‬
9. Discussion with external auditors, and
management before the release of financial . ‫ – ﻤﺭﺍﺠﻌﺔ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺴﻨﻭﻴﺔ ﻭﺍﻟﻤﻭﺍﻓﻘﺔ ﻋﻠﻴﻬﺎ‬٨
statement. ‫ – ﻤﻨﺎﻗﺸﺔ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻤﻊ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ‬٩
10. Manage and report on any special project. .‫ﻗﺒل ﺇﺼﺩﺍﺭﻫﺎ‬
11. Report to the board of directors.
. ‫ – ﺍﻹﺸﺭﺍﻑ ﻋﻠﻰ ﺍﻟﻤﺸﺎﺭﻴﻊ ﺍﻟﺨﺎﺼﺔ ﻭﺭﻓﻊ ﺘﻘﺎﺭﻴﺭ ﻋﻨﻬﺎ‬١٠
8. Reporting responsibilities . ‫ – ﺭﻓﻊ ﺍﻟﺘﻘﺎﺭﻴﺭ ﺇﻟﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬١١
The committee shall be accountable to and report to
the full board.
: ‫ – ﺍﻟﻤﺴﺅﻭﻟﻴﺔ ﺍﻟﺘﺒﻌﻴﺔ‬٨
‫ﺘﻜﻭﻥ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﺴﺅﻭﻟﺔ ﺃﻤﺎﻡ ﻤﺠﻠﺱ ﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ ﺒﻜﺎﻤل‬
.‫ﺃﻋﻀﺎﺌﻪ‬
9. Authority
As a committee reporting to the board of directors,
the audit committee shall have full access to all : ‫ – ﺍﻟﺴــــﻠﻁﺔ‬٩
employees, committees, records, systems, legal ‫ﺒﺼﻔﺘﻬﺎ ﻟﺠﻨﺔ ﺘﺭﻓﻊ ﺘﻘﺎﺭﻴﺭﻫﺎ ﻤﺒﺎﺸﺭﺓ ﻟﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻓﺈﻥ ﻟﻠﺠﻨﺔ‬
consultants, internal and external auditors, foreign ‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺤﻕ ﺒﺎﻻﺘﺼﺎل ﺒﻜﺎﻓﺔ ﺍﻟﻤﻭﻅﻔﻴﻥ ﻭﺍﻟﻠﺠﺎﻥ ﻭﺍﻟﺴﺠﻼﺕ‬
branches, etc.
‫ﻭﺍﻷﻨﻅﻤﺔ ﻭﺍﻟﻤﺴﺘﺸﺎﺭﻴﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬
.‫ ﻷﺩﺍﺀ ﺃﻋﻤﺎﻟﻬﺎ‬.‫ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺍﻟﻔﺭﻭﻉ ﺍﻷﺨﺭﻯ ﻟﻠﺒﻨﻙ… ﺍﻟﺦ‬
10. Confidentiality
All committee members are expected to maintain
: ‫ – ﺍﻟﺴــــﺭﻴـﺔ‬١٠
confidentiality on all issues, in compliance with
Article 19 of the Banking Control Law. ‫ﻴﺠﺏ ﻋﻠﻰ ﺠﻤﻴﻊ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺴﺭﻴﺔ ﺍﻟﻤﻭﺍﻀﻴﻊ‬
‫( ﻤﻥ ﻨﻅﺎﻡ ﻤﺭﺍﻗﺒﺔ‬١٩) ‫ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ ﺒﺄﻋﻤﺎل ﺍﻟﻠﺠﻨﺔ ﻭﺫﻟﻙ ﻭﻓﻘﺎﹰ ﻟﻠﻤﺎﺩﺓ‬
.‫ﺍﻟﺒﻨﻭﻙ‬
11. Decision Making
Committee decision should normally be by
consensus. However, in the case of dissent a : ‫ – ﺍﺘﺨﺎﺫ ﺍﻟـﻘــﺭﺍﺭ‬١١
majority vote would apply. If a member disagrees ‫ ﺇﻻﹼ ﺃﻨﻪ ﻓﻲ ﺤﺎﻟﺔ ﻭﺠﻭﺩ‬، ‫ﻗﺭﺍﺭﺍﺕ ﺍﻟﻠﺠﻨﺔ ﻋﺎﺩﺓ ﻤﺎ ﺘﻜﻭﻥ ﺒﺎﻹﺠﻤﺎﻉ‬
he may submit a note of dissent in writing by
giving his reasons. No voting by proxy shall be ‫ ﻋﻠﻤﺎﹰ ﺃﻥ ﺒﺈﻤﻜﺎﻥ ﺍﻟﻌﻀﻭ ﺍﻟﻐﻴﺭ‬.‫ﻤﻌﺎﺭﻀﺔ ﻓﺈﻨﻪ ﺴﻴﺅﺨﺫ ﺒﺭﺃﻱ ﺍﻷﻏﻠﺒﻴﺔ‬
permitted. ‫ ﻤﻊ ﻤﻼﺤﻅﺔ ﺃﻥ‬،‫ﻤﻭﺍﻓﻕ ﺘﻘﺩﻴﻡ ﻤﻼﺤﻅﺎﺘﻪ ﻭﺃﺴﺒﺎﺏ ﺍﻋﺘﺭﺍﻀﻪ ﻜﺘﺎﺒﻴﺎﹰ‬
.‫ﺍﻟﺘﺼﻭﻴﺕ ﺒﺎﻟﻨﻴﺎﺒﺔ )ﺒﺎﻟﻭﻜﺎﻟﺔ( ﻏﻴﺭ ﻤﺴﻤﻭﺡ ﺒﻪ‬

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

‫ﻣﻠﺤﻖ رﻗﻢ )‪(٢‬‬

‫إﻳـﺠﺎز ﻣﻘﺘﺮح ﻟﻠﻌﻀﻮ اﻟﺠﺪﻳﺪ ﻓﻲ ﻟﺠﻨﺔ اﻟﻤﺮاﺟﻌﺔ‬

‫ﻳﺠ ﺐ ﻋﻠ ﻰ اﻟﻌﻀ ﻮ اﻟﺠﺪﻳ ﺪ ﻓ ﻲ ﻟﺠ ﻨﺔ اﻟﻤ ﺮاﺟﻌﺔ دراﺳ ﺔ ﻣ ﺎ ﻳﻠﻲ ﻟﻴﻜﻮن‬

‫ﻋﻠﻰ اﻃﻼع ﺗﺎم ﻋﻠﻰ دوره وﻣﺴﺆوﻟﻴﺎﺗﻪ ﻓﻲ اﻟﻠﺠﻨﺔ‪:‬‬
‫‪ – ١‬ﻛﺎﻓ ﺔ اﻷﻣ ﻮر اﻟﻬﺎﻣﺔ ﻓﻲ ﻣﺴﺆوﻟﻴﺎﺗﻪ ﻣﻦ ﻧﻈﺎم اﻟﺸﺮﻛﺎت )اﻟﻤﺮﺳﻮم‬
‫اﻟﻤﻠﻜ ﻲ رﻗ ﻢ م‪ ٦/‬ﻟﻌﺎم ‪١٣٨٥‬ﻫـ( ﻛﻤﺎ ﻫﻲ ﻣﻮﺿﺤﺔ ﻓﻲ اﻟﻤﻮاد ‪٦٦‬‬
‫‪APPENDIX-2‬‬ ‫إﻟﻰ ‪ ٨٨‬واﻷﻣﻮر اﻷﺧﺮى اﻟﺘﻲ ﺗﺘﻨﺎوﻟﻬﺎ ﻫﺬه اﻟﻘﻮاﻋﺪ‪.‬‬
‫‪SUGGESTED BRIEFING FOR A NEW AUDIT‬‬ ‫‪ – ٢‬ﺟﻤﻴﻊ اﻟﻘﻮاﻧﻴﻦ واﻟﺘﻨﻈﻴﻤﺎت اﻟﻤﻬﻤﺔ ﻣﺜﻞ ﻧﻈﺎم ﻣﺮاﻗﺒﺔ اﻟﺒﻨﻮك‪ ،‬ﻧﻈﺎم‬
‫‪COMMITTEE MEMBER‬‬ ‫اﻟ ﻨﻘﺪ‪ ،‬وﻧﻈ ﺎم ﻣﻜﺎﻓﺤ ﺔ اﻟ ﺘﺰوﻳﺮ ﻳﺠ ﺐ أن ﺗﻜ ﻮن ﺟﻤ ﻴﻌﻬﺎ ﻣ ﺘﻄﺎﺑﻘﺔ‬

‫‪٣٢‬‬
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

‫وﻏ ﻴﺮ ﻣﺨﺎﻟﻔ ﺔ ﻟﻜﺎﻓ ﺔ اﻷﻧﻈﻤ ﺔ واﻟﺘﻌﻠ ﻴﻤﺎت واﻟﺘﻌﺎﻣ ﻴﻢ اﻟﺼ ﺎدرة ﻣ ﻦ‬

A new committee member should review the ‫ﻣﺆﺳﺴ ﺔ اﻟ ﻨﻘﺪ اﻟﻌﺮﺑ ﻲ اﻟﺴﻌﻮدي ذات اﻟﻌﻼﻗﺔ ﺑﺎﻹﺷﺮاف واﻟﻤﺮاﻗﺒﺔ‬
following in order to become fully aware of his role ،‫ﻋﻠﻰ اﻟﺒﻨﻮك واﻟﺘﻲ ﻣﻨﻬﺎ ﻋﻠﻰ ﺳﺒﻴﻞ اﻟﻤﺜﺎل ﻣﻌﺪل ﻛﻔﺎﻳﺔ رأس اﻟﻤﺎل‬
and responsibilities. ،‫ ﺳﻴﺎﺳ ﺔ ﺗﻮزﻳ ﻊ اﻷرﺑ ﺎح‬،‫ اﺣﺘﻴﺎﻃ ﻲ اﻟﺪﻳ ﻮن اﻟﻤﻌﺪوﻣ ﺔ‬،‫اﻟﺴ ﻴﻮﻟﺔ‬
All significant aspects of his responsibility from .‫ … اﻟﺦ‬،‫ اﻟﻤﺼﺮوﻓﺎت‬،‫اﻻﺣﺘﻴﺎﻃﻴﺎت‬
company law (Royal Decree No.M/6 of 1385) as ‫ – ﻣﻴ ﺜﺎق ﻟﺠ ﻨﺔ اﻟﻤ ﺮاﺟﻌﺔ وﻗ ﺮار ﻣﺠﻠ ﺲ اﻹدارة ﻹﻧﺸ ﺎء ﻟﺠ ﺎن‬٣
described in Articles # 66 to 88, and other related .‫اﻟﻤﺮاﺟﻌﺔ‬
aspects covered in this booklet. ‫ – ﻣﺤﺎﺿ ﺮ اﺟ ﺘﻤﺎﻋﺎت ﻟﺠ ﻨﺔ اﻟﻤﺮاﺟﻌﺔ وﻣﺠﻠﺲ اﻹدارة اﻟﺘﻲ ﻋﻘﺪت‬٤
All major legislation such as Banking Control Law, .‫ﻓﻲ اﻟﺴﻨﻮات اﻟﺴﺎﺑﻘﺔ‬
Currency Law, Anti Forgery Law and other laws. ‫ – ﺗﻘﺎرﻳ ﺮ اﻟﺴ ﻨﻮات اﻟﺴ ﺎﺑﻘﺔ وأﺣ ﺪث ﺧﻄ ﻂ ﻟﻠﻤ ﺮاﺟﻌﺔ )ﻟﻠﻤﺮاﺟﻌﻴ ﻦ‬٥
They also must be familiar with important SAMA ‫اﻟﺪاﺧﻠﻴﻴ ﻦ واﻟﺨﺎرﺟﻴﻴ ﻦ( وأي ﻃﻠ ﺐ اﻛﺘ ﺘﺎب ﻟﺰﻳﺎدة رأس اﻟﻤﺎل ﻓﻲ‬
rules and regulations related to banking .‫اﻟﺴﻨﻮات اﻟﻘﻠﻴﻠﺔ اﻟﻤﺎﺿﻴﺔ‬
supervision, including capital adequacy, liquidity, .‫ – ﻗﺎﺋﻤﺔ ﺑﻜﺎﻓﺔ اﺟﺘﻤﺎﻋﺎت اﻟﻠﺠﻨﺔ اﻟﻘﺎدﻣﺔ‬٦
loan loss provisioning, dividend policy, reserve ‫ – دراﺳ ﺔ اﻟﻤﺴ ﺎﺋﻞ اﻟﺨﻼﻓ ﻴﺔ اﻟﻬﺎﻣ ﺔ ﻣ ﻊ اﻹدارة واﻟﻤﺴ ﺎﺋﻞ اﻷﺧ ﺮى‬٧
requirements, large exposures, etc. ‫اﻟﻤ ﺘﻜﺮرة اﻟﺘ ﻲ ﺗﻬ ﻢ ﻟﺠ ﻨﺔ اﻟﻤ ﺮاﺟﻌﺔ ﻛﺘﺪﻗ ﻴﻖ ﻣﺠ ﺎﻻت اﻟﻤﺨﺎﻃ ﺮ‬
The committee's terms of reference or the board's .‫اﻟﻌﺎﻟﻴﺔ‬
resolution creating the audit committee. ‫ – ﺧﻄﺎﺑ ﺎت اﻹدارة ﻋ ﻦ اﻟﻀ ﺒﻂ اﻟﺪاﺧﻠ ﻲ اﻟﺼ ﺎدرة ﻣ ﻦ ﻣﺪﻗﻘ ﻲ‬٨
Minutes of the audit committee's and the board's ‫اﻟﺤﺴ ﺎﺑﺎت ﻓ ﻲ اﻟﺴ ﻨﻮات اﻟﺴ ﺎﺑﻘﺔ واﻟ ﺘﻘﺎرﻳﺮ اﻟﺘ ﻲ أﺻ ﺪرﻫﺎ‬
meetings held in the past several years. .‫اﻟﻤﺮاﺟﻌﻮن اﻟﺪاﺧﻠﻴﻮن وردود اﻹدارة ﻋﻠﻴﻬﺎ‬
Previous year's annual reports, the most recent ‫ – اﻟﺴ ﻴﺮة اﻟﺬاﺗ ﻴﺔ اﻟﻤﺨﺘﺼ ﺮة )ﻣ ﺜﻞ ﻛ ﻢ ﻣﻀ ﻰ ﻋﻠﻰ ﻋﻤﻠﻪ ﻣﻊ اﻟﺒﻨﻚ‬٩
audit plans (both for external and internal auditors), ‫وﺧﺒﺮاﺗﻪ اﻟﻤﺘﺨﺼﺼﺔ( ﻟﻜﻞ ﻣﻦ ﻛﺒﺎر اﻟﻤﺴﺆوﻟﻴﻦ واﻟﻤﺪراء اﻟﻤﺎﻟﻴﻴﻦ‬
and any share flotation applications. .‫ورؤﺳﺎء اﻷﻗﺴﺎم ورﺋﻴﺲ داﺋﺮة اﻟﺘﺪﻗﻴﻖ ﻓﻲ اﻟﺒﻨﻚ‬
6. A list of all planned committee meetings. ‫ – ﻗﻮاﻋ ﺪ اﻟﺴ ﻠﻮك اﻟﻤﻬﻨ ﻲ ﻓ ﻲ اﻟﺒ ﻨﻚ ودور ﻟﺠ ﻨﺔ اﻟﻤ ﺮاﺟﻌﺔ ﻓ ﻲ‬١٠
Coverage on significant disagreements with .‫ﺗﻨﻔﻴﺬه‬
management and issues of recurring interest to the . ‫ – اﻟﺴﻴﺎﺳﺎت اﻟﻤﺤﺎﺳﺒﻴﺔ ﻣﺜﺎر اﻟﺨﻼف وﺳﺒﺐ ﺗﺒﻨﻴﻬﺎ‬١١
committee, including high risk audit areas. .‫ – اﻟﻘﻀﺎﻳﺎ اﻟﻘﺎﻧﻮﻧﻴﺔ اﻟﻬﺎﻣﺔ اﻟﺘﻲ ﻳﻮاﺟﻬﻬﺎ اﻟﺒﻨﻚ‬١٢
Previous year's management letters, reports issued .‫ – ﻋﻼﻗﺔ اﻟﻠﺠﻨﺔ ﻣﻊ اﻟﻤﺮاﺟﻌﻴﻦ اﻟﺪاﺧﻠﻴﻴﻦ واﻟﺨﺎرﺟﻴﻴﻦ‬١٣
by the internal auditors, along with management's ‫ – ﻧ ﻮع اﻟﺘﻘﺎرﻳﺮ اﻟﺘﻲ ﻳﺮﻓﻌﻬﺎ اﻟﻤﺮاﺟﻌﻮن اﻟﺨﺎرﺟﻴﻮن ﻟﻠﺠﻨﺔ وﻣﺪى‬١٤
responses. .‫ﺗﻜﺮارﻫﺎ وأﻳﺔ أﺷﻜﺎل أﺧﺮى ﻣﻦ وﺳﺎﺋﻞ اﻻﺗﺼﺎل‬
A brief background (e.g. how long with the bank, ‫ – اﻟﻤﺸ ﺎرﻳﻊ واﻟﺨﺪﻣ ﺎت اﻟﺨﺎﺻﺔ اﻷﺧﺮى اﻟﺘﻲ ﻳﻘﺪﻣﻬﺎ اﻟﻤﺮاﺟﻌﻮن‬١٥
and special area of expertise) on each senior .‫اﻟﺨﺎرﺟﻴﻮن‬
banking officials, top financial managers, divisional ‫ – أي ﻗﻀ ﺎﻳﺎ رﺋﻴﺴ ﻴﺔ أﺧ ﺮى ﻟﻠﺒ ﻨﻚ ﻣ ﻊ ﻣﺆﺳﺴ ﺔ اﻟ ﻨﻘﺪ اﻟﻌﺮﺑ ﻲ‬١٦
heads, including director of auditing, etc. .‫اﻟﺴﻌﻮدي أو اﻟﺴﻠﻄﺎت اﻹﺷﺮاﻓﻴﺔ اﻷﺧﺮى‬
10.The bank's code of conduct and the audit ‫ – أي ﺗﻄﻮرات ﻓﻲ اﻹﺷﺮاف اﻟﺪوﻟﻲ أو اﻟﺘﻄﻮرات ﻓﻲ ﻋﻠﻢ‬١٧
committee role in its compliance. ‫اﻟﻤﺤﺎﺳﺒﺔ وﻋﻠﻢ اﻟﻤﺮاﺟﻌﺔ اﻟﺘﻲ ﻣﻦ ﺷﺄﻧﻬﺎ اﻟﺘﺄﺛﻴﺮ ﻋﻠﻰ اﻹﺟﺮاءات‬
11.Controversial accounting policies and reason for .‫واﻟﺴﻴﺎﺳﺎت اﻟﻤﺤﺎﺳﺒﻴﺔ وإﺻﺪار اﻟﺘﻘﺎرﻳﺮ وﻛﻔﺎﻳﺔ رأس اﻟﻤﺎل وﺗﻘﻴﻴﻤﻪ‬
their adoption.
12.Significant litigations facing the bank.
13.The committees relationship with internal and
external auditors.
14.The type and frequency of report to the audit
committee issued by external and internal audit,
and any other form of communication.
15.Other special projects and services provided by
external auditors.
16.Any major issues of the bank with SAMA and
other foreign regulators.
17.Major international supervisory, accounting and
auditing developments that may effect accounting,
valuation, capital adequacy, reporting policies and

٣٣
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

procedures.

APPENDIX-3 (٣) ‫ﻤﻠﺤﻕ ﺭﻗﻡ‬

SUGGESTED WORK PLAN FOR AN AUDIT ‫ﺨﻁﺔ ﺍﻟﻌﻤل ﺍﻟﻤﻔﺼﻠﺔ ﻟﻠﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻲ ﺍﻟﺒﻨﻙ‬
COMMTTEE OF A BANK

1) The audit committee should recommend to the ‫ – ﻴـﺠﺏ ﻋﻠﻰ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺃﻥ ﺘﻭﺼﻲ ﻟﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺒﺘﻌﻴﻴﻥ‬١
board of directors the appointment of an external :‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺁﺨﺫﺓ ﻓﻲ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻟﻌﻭﺍﻤل ﺍﻟﺘﺎﻟﻴﺔ‬
auditor by considering the following factors. .‫ – ﻤﻭﻀﻭﻋﻴﺔ ﻭﺍﺴﺘﻘﻼﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬١
1. The objectivity and independence of the
external auditor. .‫ – ﺨﺒﺭﺓ ﺍﻟﺸﺭﻜﺔ ﻭﺴﻤﻌﺘﻬﺎ ﻭﻗﺩﺭﺍﺘﻬﺎ‬٢
2. Their expertise, reputation and ability of the .‫ – ﺘﻘﻴﻴﻡ ﺍﻹﺩﺍﺭﺓ ﻟﻌﻤﻠﻬﻡ ﻓﻲ ﺍﻟﺴﻨﻴﻥ ﺍﻟﻤﺎﻀﻴﺔ‬٣
firm. .‫ – ﺍﻷﺘﻌﺎﺏ ﺍﻟﺘﻲ ﺘﻘﺎﻀﻭﻫﺎ ﻭﺍﻷﺴﺎﺱ ﺍﻟﺫﻱ ﺍﻋﺘﻤﺩﺕ ﻋﻠﻴﻪ‬٤
3. Management's evaluation of the previous ‫ – ﻗﺩﺭﺘﻬﻡ ﻋﻠﻰ ﻤﺭﺍﺠﻌﺔ ﻓﺭﻭﻉ ﻓﻲ ﺍﻟﺨﺎﺭﺝ ﺇﺫﺍ ﻜﺎﻥ ﻟﺩﻯ ﺍﻟﺒﻨﻙ ﺃﻱ‬٥
year work.
.‫ﻓﺭﻭﻉ ﺃﻭ ﻤﺅﺴﺴﺎﺕ ﺘﺎﺒﻌﺔ ﻓﻲ ﺍﻟﺨﺎﺭﺝ‬
4. The fees charged and basis thereto.
5. Ability to audit foreign locations should the .‫ – ﺘﻭﺼﻴﺎﺕ ﻤﺩﻴﺭ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬٦
bank have foreign branches and subsidiaries.
6. Recommendation from the chief internal ‫ – ﻴـﺠﺏ ﺃﻥ ﺘﺩﺭﺱ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺨﻁﻁ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﻲ ﻗﺩﻤﻬﺎ‬٢
auditor.
‫ﺍﻟﻤﺭﺍﺠﻌﻭﻥ ﺍﻟﺨﺎﺭﺠﻴﻭﻥ ﻗﺒل ﺒﺩﺀ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﻨﺎﺀ ﻋﻠﻰ ﺍﻟﻌﻭﺍﻤل‬
2) The audit plans submitted by the external :‫ﺍﻟﺘﺎﻟﻴﺔ‬
auditors prior to the commencement of the audit .‫ – ﺘﻔﺴﻴﺭ ﻭﺍﻀﺢ ﻷﻫﺩﺍﻑ ﺍﻟﻤﺭﺍﺠﻌﺔ‬١
should be reviewed by the committee on the ‫ – ﺘﻌـﺭﻴﻑ ﻭﻭﺼـﻑ ﺸﺎﻤل ﻟﻤﺠﺎﻻﺕ ﺍﻟﻤﺨﺎﻁﺭ ﺍﻟﻌﺎﻟﻴﺔ ﻤﻊ ﺘﺤﺩﻴﺩ‬٢
following basis. ‫ﻁﺒـﻴﻌﺔ ﻫﺫﻩ ﺍﻟﻤﺨﺎﻁﺭ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﺘﺩﻗﻴﻕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﻬﺎ‬
1. A clear expression of the audit objectives.
2. A comprehensive identification and .‫ﻭﺍﻟﺘﻲ ﻴﺠﺏ ﺘﻁﺒﻴﻘﻬﺎ‬
description of high risk areas detailing the nature ‫ – ﺍﻷﻫﻤـﻴﺔ ﺍﻟﻨﺴﺒﻴﺔ ﺃﻭ ﺍﻟﺤﺩ ﺍﻷﻋﻠﻰ ﻟﻸﺨﻁﺎﺀ ﺍﻟﺘﻲ ﻴﻤﻜﻥ ﺃﻥ ﻴﻘﺒل‬٣
and magnitude of the risks involved and the ‫ﺒﻬـﺎ ﺍﻟﻤـﺭﺍﺠﻌﻭﻥ ﺍﻟﺨﺎﺭﺠﻴﻭﻥ ﻜﺄﺨﻁﺎﺀ ﻏﻴﺭ ﻫﺎﻤﺔ ﻟﻥ ﺘﺅﺩﻱ ﺇﻟﻰ‬
relevant audit procedures to be applied. .‫ﺇﺠﺭﺍﺀ ﺘﻌﺩﻴل ﻋﻠﻰ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬
3. A coverage on the materiality or threshold
‫ – ﻭﺼـﻑ ﻭﺘﻭﻗﻴـﺕ ﺨﻁـﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﻔﺭﻭﻉ ﺍﻟﻤﺤﻠﻴﺔ‬٤
of errors the auditors will accept as immaterial
which will not warrant an adjustment to the .‫ﻭﺍﻷﺠﻨﺒﻴﺔ ﻭﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﺘﺎﺒﻌﺔ ﻟﻠﺒﻨﻙ‬
financial statements. ‫ – ﻗﺎﺌﻤﺔ ﺒﻜﺎﻓﺔ ﺍﻷﻓﺭﺍﺩ ﺍﻟﺫﻴﻥ ﺴﻴﻨﺎﻁ ﺒﻬﻡ ﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺨﺒﺭﺍﺘﻬﻡ‬٥
4. Description and timing of the local and .‫ﻭﻤﺅﻫﻼﺘﻬﻡ‬
foreign branches and subsidiaries to be visited and
.‫ – ﺘﻘﺩﻴﺭ ﺍﻷﺘﻌﺎﺏ ﺍﻟﻤﻬﻨﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﻬﻨﻴﺔ ﻭﺍﻷﺴﺎﺱ ﺍﻟﺫﻱ ﺒﻨﻴﺕ ﻋﻠﻴﻪ‬٦
the audit plan thereto.
5. A listing of all individuals involved, their ‫ – ﺘﻘﻴـﻴﻡ ﻭﺴـﺎﺌل ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ ﻭﻀﻭﺍﺒﻁ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬٧
experience and qualification. ‫ﻭﺃﻨﻅﻤـﺔ ﺍﻟـﺭﻗﺎﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ ﻤﺜل ﻁﺭﻕ ﺍﻟﺤﺴﺎﺏ ﺍﻟﻜﻤﻲ ﻟﻠﻤﺨﺎﻁﺭ‬
6. An estimate and basis for audit and ‫ﺍﻟﻤـﺘﻌﻠﻘﺔ ﺒﺎﻻﺌـﺘﻤﺎﻥ ﻭﻤﺨﺎﻁـﺭ ﺍﻟﺴـﻭﻕ ﻭﺴﻴﺎﺴﺎﺕ ﺍﻻﺴﺘﺜﻤﺎﺭ‬
non-audit fees. .‫ﻭﺍﻻﺌﺘﻤﺎﻥ‬
7. An assessment of the organizational
controls, internal accounting controls, management ‫ – ﺘﻔﺴـﻴﺭ ﻟﻠـﺘﻁﻭﺭﺍﺕ ﺍﻟﺩﻭﻟـﻴﺔ ﻭﺍﻟﻤﺤﻠﻴﺔ ﺍﻟﺭﺍﻫﻨﺔ ﻓﻲ ﺍﻟﻤﺤﺎﺴﺒﺔ‬٨
control systems such as limit structure, risk .‫ﻭﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺍﻟﺘﻘﺎﺭﻴﺭ‬
quantification methods related to credit risk, market ‫ – ﺘﺤﺩﻴـﺩ ﻤـﺩﻯ ﺍﻻﻋـﺘﻤﺎﺩ ﺍﻟﻤﺨﻁـﻁ ﻟﻪ ﻋﻠﻰ ﻋﻤل ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬٩
risk, credit and investment policies, etc. .‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻓﻲ ﺍﻟﺒﻨﻙ‬
8. An explanation of the current domestic and
‫ – ﺒﺤﺙ ﺃﻴﺔ ﻤﺸﺎﻜل ﺭﺌﻴﺴﻴﺔ ﻴﺘﻭﻗﻌﻬﺎ ﺍﻟﻤﺭﺍﺠﻌﻭﻥ ﺍﻟﺨﺎﺭﺠﻴﻭﻥ ﻓﻴﻤﺎ‬١٠
international accounting and reporting
developments. ‫ﻴﺘﻌﻠﻕ ﺒﺎﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﻗﻴﻡ ﺍﻟﻘﺭﻭﺽ ﻭﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ‬

٣٤
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

9. Establish the extent of planned reliance on ‫ﻭﻤﻨﺘﺠﺎﺕ ﺍﻟﺨﺯﻴﻨﺔ ﻤﺜل ﺍﻟﺨﻴﺎﺭﺍﺕ ﻭﺘﺒﺎﺩل ﺍﻟﻌﻤﻼﺕ ﻭﺍﻟﻤﻌﺎﻤﻼﺕ‬
the work of the bank's auditors. .‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬
10.Discuss any major problem anticipated by the
external auditors, in relation, with accounting ‫ – ﺘﻘﻴـﻴﻡ ﻨﺘﺎﺌﺞ ﺃﻱ ﺘﻌﺩﻴﻼﺕ ﺘﺸﺭﻴﻌﻴﺔ ﻴﻤﻜﻥ ﺃﻥ ﺘﺅﺜﺭ ﻋﻠﻰ ﻋﻤﻠﻴﺔ‬١١
treatment, valuation of loans and investments, .‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬
derivatives such as options, swaps, futures, forward ‫ – ﺍﻟـﺘﺄﻜﺩ ﺃﻨـﻪ ﻟﻴﺱ ﻫﻨﺎﻙ ﻗﻴﻭﺩ ﻭﻀﻌﺕ ﻋﻠﻰ ﻋﻤل ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬١٢
transactions, etc. .‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
11.Assess consequences of any regulatory
amendments that may effect the audit. ‫ – ﺠﺩﻭﻟـﺔ ﻭﺘﻭﻗﻴـﺕ ﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﻨﺼﻑ ﺴﻨﻭﻴﺔ ﻭﺍﻟﻨﻬﺎﺌﻴﺔ‬١٣
12.Ensure that there are no scope restriction being .‫ﻭﺘﻨﺴﻴﻘﻬﺎ ﻤﻊ ﺘﻭﺍﺠﺩ ﺃﻋﻀﺎﺀ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
placed on the external auditors. ‫ – ﺍﻟـﺘﺄﻜﺩ ﻤـﻥ ﻭﺠﻭﺩ ﺍﻟﺘﻨﺴﻴﻕ ﺒﻴﻥ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ ﺒﺸﻜل‬١٤
13.Scheduling and timing of interim and year end ‫ﻴﻀﻤﻥ ﻋﺩﻡ ﻭﺠﻭﺩ ﺜﻐﺭﺍﺕ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺴﻭﺍﺀ ﻓﻲ ﺍﻟﻌﻴﻨﺔ‬
audit work, and its coordination with the
.‫ﺃﻭ ﺍﻹﺠﺭﺍﺀﺍﺕ … ﺍﻟﺦ‬
scheduling and availability of the members of the
audit committee.
14.Ensure that the joint audits are coordinated : ‫ – ﺘﻘﻴﻴﻡ ﺨﻁﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﻲ ﻗﺩﻤﻬﺎ ﺍﻟﻤﺭﺍﺠﻌﻭﻥ ﺍﻟﺩﺍﺨﻠﻴﻭﻥ‬٣
properly and that no major gaps in audit scope and ‫ – ﺘﻘﻴـﻴﻡ ﺇﺫﺍ ﻜﺎﻨﺕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻗﺩ ﻏﻁﺕ ﻤﺠﺎﻻﺕ ﺍﻟﻤﺨﺎﻁﺭ‬١
procedures exist.
‫ﺍﻟﻌﺎﻟـﻴﺔ ﻓﻲ ﺍﻟﺴﻨﺔ ﺍﻟﻤﺎﻀﻴﺔ ﻭﺇﺫﺍ ﻤﺎ ﺤﺩﺩﺕ ﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﺘﻲ ﺃﻋﺩﺕ‬
3) An assessment of the audit plan submitted by ‫ﺒﺸـﺄﻨﻬﺎ ﺃﻱ ﻤﻭﺍﻁﻥ ﻀﻌﻑ ﻟﻡ ﻴﺘﻡ ﺘﺩﺍﺭﻜﻬﺎ ﻤﺜل ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬
internal auditors .‫ﻋﻠﻰ ﺍﻻﺌﺘﻤﺎﻥ ﻭﺍﻻﺴﺘﺜﻤﺎﺭ ﻭﺍﻟﺨﺯﻴﻨﺔ … ﺍﻟﺦ‬
1. Assess if internal audit has covered all high ‫ – ﺍﻟـﺘﺄﻜﺩ ﺃﻥ ﺇﺠـﺭﺍﺀﺍﺕ ﺍﻟﻤـﺭﺍﺠﻌﺔ ﺍﻟﺘﻲ ﺘﺒﻨﺘﻬﺎ ﺨﻁﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬٢
risk area in the recent past, and review reports .‫ﻤﻼﺌﻤﺔ ﻭﺘﻨﺴﺠﻡ ﻤﻊ ﺃﻫﺩﺍﻑ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
thereto to identify any major unresolved weakness.
Key risk areas would include internal control over ‫ – ﺘﻨﺒـﻴﻪ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻟﻴﻜﻭﻨﻭﺍ ﺤﺭﻴﺼﻴﻥ ﺒﺎﻟﻨﺴﺒﺔ ﻟﻠﺩﻓﻌﺎﺕ‬٣
credit, investment, treasury, etc. .‫ﺍﻟﺤﺴﺎﺴﺔ ﻭﻏﻴﺭ ﺍﻟﻌﺎﺩﻴﺔ‬
2. Ensure that the audit procedures adopted by ‫ – ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺘﻐﻁﻴﺔ ﻤﻭﺍﻁﻥ ﺍﻟﻤﺨﺎﻁﺭ ﺍﻟﻌﺎﻟﻴﺔ ﻤﺜل ﺍﻟﻔﺭﻭﻉ ﺍﻷﺠﻨﺒﻴﺔ‬٤
internal audit are appropriate and responsive to the ‫ﻭﺨﺼﻭﺼـﺎﹰ ﺍﻟﻌﻤﻠـﻴﺎﺕ ﺍﻻﺌﺘﻤﺎﻨـﻴﺔ ﻓـﻴﻬﺎ ﻋﻼﻭﺓ ﻋﻠﻰ ﻋﻤﻠﻴﺎﺕ‬
audit objectives.
.‫ﺍﻻﺴﺘﺜﻤﺎﺭ ﻭﺍﻟﺨﺯﻴﻨﺔ‬
3. Alert the internal auditors to be particularly
concerned about material or unusual payments. ‫ – ﺘﻘﻴـﻴﻡ ﺸﻤﻭﻟﻴﺔ ﺍﻟﺘﻘﺭﻴﺭ ﻟﻠﺴﻨﺔ ﺍﻟﺤﺎﻟﻴﺔ ﺒﺘﺤﺩﻴﺩ ﺘﻠﻙ ﺍﻟﻤﺠﺎﻻﺕ ﻓﻲ‬٥
4. Establish that all material and high risk ‫ﺍﻟﻌﻤﻠـﻴﺎﺕ ﺍﻟﺒﻨﻜـﻴﺔ ﺍﻟﺘـﻲ ﺘﺘﻠﻘﻰ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﻜﻔﺎﻴﺔ ﺍﻟﻭﻗﺕ‬
locations are covered, such as foreign branches, .‫ﻭﺍﻟﺨﺒﺭﺓ ﻭﺍﻟﻤﻭﺍﺭﺩ ﺍﻟﺒﺸﺭﻴﺔ ﺍﻟﻼﺯﻤﺔ‬
particularly their credit, investment and treasury
‫ – ﺍﻟـﺘﺄﻜﺩ ﺃﻨﻪ ﻟﻴﺱ ﻫﻨﺎﻙ ﻗﻴﻭﺩ ﻭﻀﻌﺘﻬﺎ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﻨﻁﺎﻕ ﻋﻤل‬٦
operations.
5. Evaluate the scope report for the current .‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬
year by identifying those areas of banking which ‫ – ﺘﻨﺴـﻴﻕ ﺨﻁـﺔ ﻋﻤـل ﺍﻟﻤﺭﺍﺠﻌﻴـﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻤﻊ ﺨﻁﺔ ﻋﻤل‬٧
will receive internal audit coverage and the .‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
sufficiency of time, expertise, and human
resources.
6. Ensure that there are no scope restriction ‫ – ﺘﺤﺩﻴـﺩ ﻨﻭﻋـﻴﺔ ﻭﺠـﻭﺩﺓ ﻋﻤﻠـﻴﺎﺕ ﺍﻻﺘﺼﺎل ﻭﺍﻟﺘﻨﺴﻴﻕ ﺒﻴﻥ‬٤
being placed on the internal auditors by : ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
management. ‫ – ﺘﺤﺩﻴـﺩ ﻁﺒـﻴﻌﺔ ﻭﻤـﺩﻯ ﺍﻻﺘﺼـﺎل ﻭﺍﻟﺘﻨﺴﻴﻕ ﺒﻴﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬١
7. Internal auditors plan is coordinated with ‫ﺍﻟﺩﺍﺨﻠﻴﻴـﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴـﻥ ﺒﻤـﺭﺍﺠﻌﺔ ﻤـﺩﻯ ﺍﻋﺘﻤﺎﺩ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬
external auditors plan.
.‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻋﻠﻰ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬
4) Determine the quality of communication ‫ – ﺘﺤﺩﻴـﺩ ﻤﺩﻯ ﻜﻔﺎﻴﺔ ﺨﺒﺭﺓ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻓﻲ‬٢
and coordination between internal and external .‫ﺍﻟﻤﺴﺎﺌل ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺭﺌﻴﺴﻴﺔ ﻭﻤﺭﺍﻗﺒﺔ ﺍﻟﻤﺨﺎﻁﺭ ﺍﻟﻌﺎﻟﻴﺔ‬
auditors. ‫ – ﺍﻟـﺘﺤﻘﻕ ﺃﺜـﻨﺎﺀ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻴﻤﺎ ﺇﺫﺍ ﺘﻡ ﺃﻱ ﺘﻌﺩﻴﻼﺕ ﻋﻠﻰ‬٣
1. Determine the nature and extent of

٣٥
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

communication and coordination between the .‫ﺨﻁﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻨﺘﻴﺠﺔ ﻟﻠﻨﺘﺎﺌﺞ ﺍﻟﺘﻲ ﺘﻡ ﺍﻟﺘﻭﺼل ﺇﻟﻴﻬﺎ‬
external auditors and internal auditors by reviewing
the nature and extent of reliance external auditors ‫ – ﺍﻟـﺘﺄﻜﺩ ﻓـﻴﻤﺎ ﺇﺫﺍ ﺘﻡ ﺭﻓﻊ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﺭﺌﻴﺴﻴﺔ ﻟﻌﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺇﻟﻰ‬٤
are placing on the internal auditors. .‫ﺍﻹﺩﺍﺭﺓ ﻭﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
2. Determine the adequacy of expertise that
internal and external auditors have in major
accounting and risk controls areas and their ability
to discuss these issues amongst them.
3. Inquire into the progress of the audit and if any
amendments are being made to the respective audit
plans as a result of their findings.
4. Ascertain if major findings are being
communicated to the management and
audit committee.
‫ – ﺘﺤﺩﻴﺩ ﻤﺩﻯ ﺘﻁﺒﻴﻕ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻷﺨﺭﻯ‬٥
5) Determine the applicability of accounting
policies and other processes and procedures : ‫ﺍﻟﺘﻲ ﻴﺘﺒﻌﻬﺎ ﺍﻟﺒﻨﻙ‬
currently followed by the bank. ‫ – ﺍﻻﺴـﺘﻌﻼﻡ ﻋﻥ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺭﺍﻫﻨﺔ ﺍﻟﺘﻲ ﻴﺘﺒﻌﻬﺎ ﺍﻟﺒﻨﻙ‬١
1. Inquire about the current major accounting
policies followed by the bank and be familiar with ‫ﻭﻓﻬﻤﻬـﺎ ﺒﺸـﻜل ﺠـﻴﺩﺍﹰ ﻭﺒـﺎﻟﺫﺍﺕ ﺍﻟﻤﺘﻌﻠﻕ ﺒﺴﻴﺎﺴﺎﺕ ﺘﻘﻴﻴﻡ ﻨﺘﺎﺌﺞ‬
accounting and valuation policies related to high ‫ﻋﻤﻠـﻴﺎﺕ ﺍﻟﺨﺯﻴـﻨﺔ ﺫﺍﺕ ﺍﻟﻤﺨﺎﻁـﺭ ﺍﻟﻌﺎﻟﻴﺔ ﻤﺜل ﻋﻤﻠﻴﺎﺕ ﺘﺒﺎﺩل‬
risk treasury products such as swaps, futures,
options, etc. .‫ﺍﻟﻌﻤﻼﺕ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ ﻭﺍﻟﺨﻴﺎﺭﺍﺕ … ﺍﻟﺦ‬
2. Discuss with external auditors and ‫ – ﺍﻟﺒﺤـﺙ ﻤـﻊ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺍﻹﺩﺍﺭﺓ ﻓﻲ ﻤﺩﻯ ﺘﻁﺒﻴﻕ‬٢
management the extent of adherence to SAMA's
accounting and disclosure rules. ‫ﺍﻟﺒـﻨﻙ ﻟﻠﺘﻌﻠـﻴﻤﺎﺕ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻥ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ‬
3. Discuss with senior management and .‫ﺍﻟﺨﺎﺼﺔ ﺒﺎﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻹﻓﺼﺎﺡ‬
external auditors any significant international
‫ – ﺍﻟﺒﺤـﺙ ﻤﻊ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺃﻴﺔ ﺘﻁﻭﺭﺍﺕ‬٣
accounting development which may impact the
current accounting, valuation and disclosure rules ‫ﻤﺤﺎﺴـﺒﻴﺔ ﺩﻭﻟﻴﺔ ﻫﺎﻤﺔ ﻤﻥ ﺸﺄﻨﻬﺎ ﺃﻥ ﺘﺅﺜﺭ ﻋﻠﻰ ﻗﻭﺍﻋﺩ ﺍﻹﻓﺼﺎﺡ‬
followed by the bank. .‫ﻭﺍﻟﺘﻘﻴﻴﻡ ﻭﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﺘﻲ ﻴﺘﺒﻌﻬﺎ ﺍﻟﺒﻨﻙ‬
4. Discuss the adequacy of accounting policies
related to high risk areas such as loan provisioning ‫ – ﺍﻟﺒﺤﺙ ﻓﻲ ﻜﻔﺎﺀﺓ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﻤﺨﺎﻁﺭ ﺍﻟﻌﺎﻟﻴﺔ‬٤
and write offs, valuation of assets i.e. investments, ‫ﻤـﺜل ﻤﺨﺼﺼـﺎﺕ ﺍﻟﻘـﺭﻭﺽ ﻭﺸﻁﺏ )ﺇﻋﺩﺍﻡ( ﺍﻟﺩﻴﻭﻥ ﻭﺘﻘﻴﻴﻡ‬
accrual policies, etc.
5. Review policies for identifying and .‫ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺇﻟﻰ ﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ ﻭﺴﻴﺎﺴﺎﺕ ﺍﻻﺴﺘﺤﻘﺎﻕ … ﺍﻟﺦ‬
classifying non-performing loans, and placing loan ‫ – ﻤـﺭﺍﺠﻌﺔ ﺍﻟﺴﻴﺎﺴـﺎﺕ ﻟﺘﺤﺩﻴﺩ ﻭﺘﺼﻨﻴﻑ ﺍﻟﻘﺭﻭﺽ ﻏﻴﺭ ﺍﻟﻤﻨﺘﺠﺔ‬٥
on a non-accrual basis.
6. Review policies relating to the purchase, .‫ﻭﺘﺼﻨﻴﻔﻬﺎ ﻋﻠﻰ ﺃﻨﻬﺎ ﻗﺭﻭﺽ ﻏﻴﺭ ﻋﺎﻤﻠﺔ‬
sale and valuation of securities in investment and ‫ – ﻤـﺭﺍﺠﻌﺔ ﺍﻟﺴﻴﺎﺴـﺎﺕ ﺍﻟﻤـﺘﻌﻠﻘﺔ ﺒﺸـﺭﺍﺀ ﻭﺒﻴﻊ ﻭﺘﻘﻴﻴﻡ ﺍﻟﺴﻨﺩﺍﺕ‬٦
trading accounts, and transactions with security
‫ﺍﻟـﺘﺠﺎﺭﻴﺔ ﻭﺍﻻﺴـﺘﺜﻤﺎﺭﻴﺔ ﻭﺍﻟﻤﻌـﺎﻤﻼﺕ ﻤـﻊ ﺴﻤﺎﺴﺭﺓ ﻭﻭﻜﻼﺀ‬
brokers and dealers.
7. Review policies on carrying and valuing .‫ﺍﻟﺴﻨﺩﺍﺕ‬
real estate and other assets acquired in loan ‫ـﺎﺭﺍﺕ‬
‫ـﻴﻡ ﺍﻟﻌﻘـ‬
‫ـﻴﺎﺯﺓ ﻭﺘﻘﻴـ‬
‫ـﺘﻌﻠﻘﺔ ﺒﺤـ‬
‫ـﺎﺕ ﺍﻟﻤـ‬
‫ـﺭﺍﺠﻌﺔ ﺍﻟﺴﻴﺎﺴـ‬
‫ – ﻤـ‬٧
settlements. Also consider the accounting treatment
of revenues and expenses to such items. ‫ﻭﺍﻟﻤﻭﺠـﻭﺩﺍﺕ ﺍﻷﺨـﺭﻯ ﺍﻟﺘﻲ ﺘﻡ ﺍﻤﺘﻼﻜﻬﺎ ﻤﻥ ﺘﺴﻭﻴﺔ ﺍﻟﻘﺭﻭﺽ‬
‫ﻭﻜﺫﻟﻙ ﻤﺭﺍﺠﻌﺔ ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻟﻺﻴﺭﺍﺩﺍﺕ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ‬
.‫ﺒﻬﺫﻩ ﺍﻟﺒﻨﻭﺩ‬

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

6) Evaluate internal accounting controls : ‫ – ﺘﻘﻴﻴﻡ ﻀﻭﺍﺒﻁ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬٦

1. Establish that the bank is in compliance
with the internal control guidelines issued by ‫ – ﺘﺤﺩﻴﺩ ﻓﻴﻤﺎ ﺇﺫﺍ ﻜﺎﻥ ﺍﻟﺒﻨﻙ ﻴﻠﺘﺯﻡ ﺒﺘﻭﺠﻴﻬﺎﺕ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺍﻟﺘﻲ‬١
SAMA by obtaining such confirmation from ‫ﺃﺼـﺩﺭﺘﻬﺎ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﺒﺎﻟﺤﺼﻭل ﻋﻠﻰ ﻫﺫﻩ‬
management.
.‫ﺍﻟﺘﺄﻜﻴﺩﺍﺕ ﻤﻥ ﺍﻹﺩﺍﺭﺓ‬
2. Ensure that the external and internal
auditors are satisfied with management's response ‫ – ﺍﻟـﺘﺄﻜﺩ ﻤﻥ ﺍﻗﺘﻨﺎﻉ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺒﺎﺴﺘﺠﺎﺒﺔ‬٢
to their recommendations related to improvement
.‫ﺍﻹﺩﺍﺭﺓ ﻟﺘﻭﺠﻴﻬﺎﺘﻬﻡ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺘﺤﺴﻴﻥ ﻀﻭﺍﺒﻁ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬
on internal controls.
3. Ensure that the documentation of the system ‫ – ﺍﻟـﺘﺄﻜﺩ ﻤـﻥ ﺃﻥ ﺍﻟﺘﻭﺠـﻴﻬﺎﺕ ﺍﻟﻤﻜﺘﻭﺒﺔ ﺘﻐﻁﻲ ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺒﺔ‬٣
of internal control covers the objectives of internal ‫ﺍﻟﺩﺍﺨﻠـﻴﺔ ﺍﻟﺘﻲ ﻭﻀﻌﺘﻬﺎ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﻓﻲ ﻜﺎﻓﺔ‬
control set by SAMA's guidelines in all material
respects. .‫ﺍﻟﻨﻭﺍﺤﻲ ﺍﻟﻬﺎﻤﺔ ﻟﻠﻌﻤﻠﻴﺎﺕ ﺍﻟﺒﻨﻜﻴﺔ‬
4. Ensure that there are the necessary controls ‫ – ﺍﻟـﺘﺄﻜﺩ ﻤـﻥ ﻭﺠﻭﺩ ﺍﻟﻀﻭﺍﺒﻁ ﺍﻟﻼﺯﻤﺔ ﻟﻠﺘﻔﻭﻴﺽ ﺍﻟﺴﻠﻴﻡ ﻭﺍﻟﺘﻘﻴﻴﻡ‬٤
for proper authorization, proper valuation, proper
recording of transactions. .‫ﻭﺍﻟﺘﺴﺠﻴل ﺍﻟﺼﺤﻴﺢ ﻟﻠﻤﻌﺎﻤﻼﺕ‬
5. Ensure that there are proper organizational ‫ – ﺍﻟـﺘﺄﻜﺩ ﻤـﻥ ﻭﺠﻭﺩ ﺍﻟﻀﻭﺍﺒﻁ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ ﺍﻟﺼﺤﻴﺤﺔ ﺍﻟﺘﻲ ﺘﻀﻤﻥ‬٥
controls ensuring responsibility and authority
‫ﺍﻟﺭﺒﻁ ﺒﻴﻥ ﺍﻟﻤﺴﺅﻭﻟﻴﺔ ﻭﺍﻟﺴﻠﻁﺔ ﻭﺍﻟﻔﺼل ﻓﻲ ﺍﻟﻭﺍﺠﺒﺎﺕ ﺒﻴﻥ ﺃﻭﻟﺌﻙ‬
linkages, segregation of duties in the line function
and recording function, proper reconciliation of ‫ﺍﻟﺫﻴـﻥ ﻴﺘﻭﻟﻭﻥ ﺍﻟﻤﺴﺅﻭﻟﻴﺔ ﻋﻥ ﻗﺴﻡ ﻤﻌﻴﻥ ﻭﺍﻟﺫﻴﻥ ﻴﺘﻭﻟﻭﻥ ﻭﻅﻴﻔﺔ‬
transactions, etc. .‫ﺍﻟﺘﺴﺠﻴل ﻓﻲ ﻨﻔﺱ ﺍﻟﻘﺴﻡ ﻭﻜﺫﻟﻙ ﺍﻟﺘﺴﻭﻴﺔ ﺍﻟﺼﺤﻴﺤﺔ ﻟﻠﻤﻌﺎﻤﻼﺕ‬
6. Ensure the existence and usage of well
documented accounting manual on accounting ‫ – ﺍﻟـﺘﺄﻜﺩ ﻤـﻥ ﻭﺠﻭﺩ ﻭﺍﺴﺘﻌﻤﺎل ﺩﻟﻴل ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﻤﻌﺩ‬٦
policies and procedure, treasury policies, credit ‫ﺇﻋـﺩﺍﺩﺍﹰ ﺠـﻴﺩﺍﹰ ﺤـﻭل ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﺨﺯﻴﻨﺔ ﻭﺍﻻﺌﺘﻤﺎﻥ‬
policies, personnel policies, funding or liability
management, etc. .‫ﻭﺸﺅﻭﻥ ﺍﻟﻤﻭﻅﻔﻴﻥ ﻭﻤﺴﺅﻭﻟﻴﺎﺕ ﺍﻷﺩﺍﺀ … ﺍﻟﺦ‬
7. Establish if management has made any ‫ – ﺘﺤﺩﻴـﺩ ﻓـﻴﻤﺎ ﺇﺫﺍ ﻋﺩﻟـﺕ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﻀﻭﺍﺒﻁ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬٧
change to internal controls and if so why?
.‫ﻭﺴﺒﺏ ﺫﻟﻙ ﺇﺫﺍ ﻤﺎ ﺘﻡ ﻤﺜل ﻫﺫﺍ ﺍﻟﺘﻌﺩﻴل‬

7) Through observation, discussion, and ‫ – ﺍﻹﺸـﺭﺍﻑ ﺍﻟﺩﻗﻴﻕ ﻭﻤﺭﺍﺠﻌﺔ ﻭﻤﻨﺎﻗﺸﺔ ﺩﻟﻴل ﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﺨﺯﻴﻨﺔ‬٧
reviews of the treasury manual determine the
:‫ﻟﺘﺤﺩﻴﺩ ﻜﻔﺎﺀﺓ ﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻋﻠﻰ ﺍﻟﺨﺯﻴﻨﺔ‬
adequacy of the management control system
related to treasury . ‫ – ﻜﻔـﺎﺀﺓ ﺘﺨﻁﻴﻁ ﺍﻟﺭﺒﺤﻴﺔ ﻭﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﻭﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺭﻓﻭﻋﺔ ﻟﻺﺩﺍﺭﺓ‬١
1. Adequacy of profit planning, budgeting and .‫ﻋﻨﻬﺎ‬
management reporting.
2. The comparison of planned and actual . ‫ – ﺍﻟﻤﻘﺎﺭﻨﺔ ﺒﻴﻥ ﺍﻷﺭﺒﺎﺡ ﺍﻟﻤﻘﺩﺭﺓ ﻭﺍﻟﺤﻘﻴﻘﻴﺔ ﻟﻜل ﺨﺩﻤﺔ‬٢
profits by product and services. ‫ – ﻓﻌﺎﻟـﻴﺔ ﺍﻟﻬـﻴﻜل ﺍﻟﻌﺎﻡ ﻟﺤﺩﻭﺩ ﺍﻟﺼﻼﺤﻴﺔ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ‬٣
3. The effectiveness of limits structure related
to controlling various banking risks. These limits ‫ ﻭﻗﺩ ﻴﻜﻭﻥ ﺃﻓﻀل ﻫﺫﻩ ﺍﻟﺘﺤﺩﻴﺩﺍﺕ ﺘﺒﻌﺎﹰ‬.‫ﺍﻟﻤﺨﺎﻁﺭ ﺍﻟﺒﻨﻜﻴﺔ ﺍﻟﻤﺨﺘﻠﻔﺔ‬
structure may ideally be by product and include .‫ﻟﻜل ﺨﺩﻤﺔ ﺒﺤﻴﺙ ﺘﺸﻤل ﻤﺨﺎﻁﺭ ﺍﻟﺴﻭﻕ ﻭﻤﺨﺎﻁﺭ ﺍﻻﺌﺘﻤﺎﻥ‬
credit and market risks.
4. The adequate reporting of any violation to ‫ – ﻜﻔـﺎﺀﺓ ﺍﻹﺒﻼﻍ ﻋﻥ ﺃﻴﺔ ﻤﺨﺎﻟﻔﺎﺕ ﻟﺤﺩﻭﺩ ﺍﻟﺼﻼﺤﻴﺔ ﻟﻠﻤﺴﺘﻭﻴﺎﺕ‬٤

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

limits to appropriate levels of management. .‫ﺍﻹﺩﺍﺭﻴﺔ ﺍﻟﻤﻨﺎﺴﺒﺔ‬

5. The current and consistent reporting of any
stress testing of portfolio under various market ‫ – ﺭﻓـﻊ ﺘﻘﺎﺭﻴﺭ ﻤﺘﻭﺍﺼﻠﺔ ﻭﺩﻭﺭﻴﺔ ﻋﻥ ﺃﻱ ﺍﺨﺘﺒﺎﺭﺍﺕ ﻤﺭﻜﺯﺓ ﻋﻠﻰ‬٥
conditions of fx, interest, equity market rates. ‫ﻤﺤﻔﻅـﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻤﺎﻟـﻴﺔ ﺘﺤـﺕ ﺍﻟﻅـﺭﻭﻑ ﺍﻟﻤﺨﺘﻠﻔﺔ ﻷﺴﻭﺍﻕ‬
6. The appropriateness of hedging policies of
.‫ﺍﻟﻌﻤﻼﺕ ﺍﻷﺠﻨﺒﻴﺔ ﻭﺃﺴﻌﺎﺭ ﺍﻟﻔﺎﺌﺩﺓ ﻭﺍﻟﺴﻨﺩﺍﺕ ﻓﻲ ﺍﻟﺴﻭﻕ‬
the bank.
‫ – ﻤﻼﺀﻤـﺔ ﺴﻴﺎﺴـﺎﺕ ﺍﻟﺒﻨﻙ ﻟﻼﺤﺘﻴﺎﻁ ﻓﻲ ﺘﺫﺒﺫﺏ ﺃﺴﻌﺎﺭ ﺍﻟﻌﻤﻼﺕ‬٦
.(‫)ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﻘﺎﺒﻠﺔ‬

8) Adequacy of other management control ‫ – ﻜﻔـﺎﺀﺓ ﺃﻨﻅﻤـﺔ ﺍﻟـﺭﻗﺎﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺍﻷﺨﺭﻯ ﻤﻥ ﺨﻼل‬٨
systems through discussion with the senior :‫ﻤﻨﺎﻗﺸﺘﻬﺎ ﻤﻊ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻠﻴﺎ ﻟﻸﻗﺴﺎﻡ ﺍﻟﺭﺌﻴﺴﻴﺔ ﻓﻲ ﺍﻟﺒﻨﻙ‬
management of significant departments.
1. Review the policies of the asset/liability ‫ ﺍﻟﻤﻁﻠﻭﺒﺎﺕ ﻭﻤﻼﺤﻅﺔ ﺃﻴﺔ‬/ ‫ – ﻤﺭﺍﺠﻌﺔ ﺴﻴﺎﺴﺎﺕ ﻟﺠﻨﺔ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ‬١
committee and note if there are any significant ‫ﻤﺴـﺎﺌل ﻫﺎﻤﺔ ﺴﻭﺍﺀ ﻤﺤﺎﺴﺒﻴﺔ ﺃﻭ ﻤﺼﺭﻓﻴﺔ ﺃﻭ ﻤﺘﻌﻠﻘﺔ ﺒﻨﻅﺎﻡ ﺭﻓﻊ‬
banking, accounting or reporting issues.
2. Review with the chief credit officer, credit . ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬
policies in relation with pricing, maintenance of ‫– ﻤـﺭﺍﺠﻌﺔ ﺴﻴﺎﺴـﺎﺕ ﺍﻻﺌـﺘﻤﺎﻥ ﻤﻊ ﺭﺌﻴﺱ ﻗﺴﻡ ﺍﻻﺌﺘﻤﺎﻥ ﺍﻟﻤﺘﻌﻠﻘﺔ‬٢
credit quality, and follow up procedures on
‫ﺒﺎﻟﺘﺴـﻌﻴﺭ ﻭﺍﻟﺤﻔـﺎﻅ ﻋﻠﻰ ﻨﻭﻋﻴﺔ ﻭﺠﻭﺩﺓ ﺍﻻﺌﺘﻤﺎﻥ ﻭﺍﻹﺠﺭﺍﺀﺍﺕ‬
non-performing loans, etc.
3. Review with the departmental head of the .‫ﻟﻤﺘﺎﺒﻌﺔ ﺍﻟﻘﺭﻭﺽ ﺍﻟﻤﺘﻌﺜﺭﺓ … ﺍﻟﺦ‬
investment department their current investment ‫ – ﻤﻨﺎﻗﺸـﺔ ﺭﺅﺴـﺎﺀ ﺩﺍﺌﺭﺓ ﺍﻻﺴﺘﺜﻤﺎﺭ ﻓﻲ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺍﻟﺭﺍﻫﻨﺔ‬٣
strategies, profits plans, and result in relation with
buying investments asset for trading and ‫ﻟﻼﺴﺘﺜﻤﺎﺭ ﻭﺨﻁﻁ ﺍﻷﺭﺒﺎﺡ ﻭﻋﻼﻗﺘﻬﺎ ﺒﺸﺭﺍﺀ ﻤﻭﺠﻭﺩﺍﺕ ﺍﺴﺘﺜﻤﺎﺭﻴﺔ‬
investment purposes. . ‫ﻷﻏﺭﺍﺽ ﺍﻟﻤﺘﺎﺠﺭﺓ ﻭﺍﻻﺴﺘﺜﻤﺎﺭ‬

9) Determine the adequacy of insurance : ‫ – ﺘﺤﺩﻴﺩ ﻜﻔﺎﺀﺓ ﺍﻟﺘﻐﻁﻴﺔ ﺍﻟﺘﺄﻤﻴﻨﻴﺔ ﻟﻠﺒﻨﻙ‬٩

coverage of the financial institution. ‫ – ﺍﻟـﺘﺄﻜﺩ ﻤﻥ ﺍﻟﺘﻘﻴﻴﻡ ﺍﻟﺩﻭﺭﻱ ﺍﻟﻤﻬﻨﻲ ﻻﺤﺘﻴﺎﺠﺎﺕ ﺍﻟﺘﺄﻤﻴﻥ ﻟﻠﻤﺨﺎﻁﺭ‬١
1. Ascertain the frequency of independent and
professional risk assessment on the insurance .‫ﺍﻟﺒﻨﻜﻴﺔ ﻭﺍﻟﻤﺨﺎﻁﺭ ﺍﻷﺨﺭﻯ‬
needs. ‫ – ﺘﺤﺩﻴﺩ ﻜﻔﺎﺀﺓ ﺇﺩﺍﺭﺓ ﺍﻟﺘﺄﻤﻴﻥ ﺒﺎﻟﺘﺄﻜﻴﺩ ﻋﻠﻰ ﺨﺒﺭﺓ ﻭﻤﺅﻫﻼﺕ ﺇﺩﺍﺭﺓ‬٢
2. Determine the quality of insurance .‫ﺍﻟﺘﺄﻤﻴﻥ ﻭﻋﻠﻰ ﺃﻱ ﻤﺴﺘﻭﻯ ﺘﺘﺨﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ﻓﻴﻬﺎ‬
management by ascertaining the expertise,
qualification and experience of insurance ‫ – ﺘﺤﺩﻴـﺩ ﻜﻔـﺎﺀﺓ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﺘﺄﻤﻴﻨﻴﺔ ﺍﻟﺘﻲ ﻴﻨﻔﺫﻫﺎ ﺍﻟﺒﻨﻙ ﺒﻤﺭﺍﺠﻌﺔ‬٣
management, and at what level of management ‫ﺍﻟﺴﻴﺎﺴـﺎﺕ ﺍﻟﺭﺌﻴﺴـﻴﺔ ﻟﻠﺤـﺩﻭﺩ ﺍﻟﻘﺼـﻭﻯ ﻟﻠﺘﺄﻤﻴﻥ ﻭﺍﻟﺤﺴﻭﻤﺎﺕ‬
such decisions are made.
‫ﻭﻗﻴﻤــﺔ ﺍﻷﻗﺴــﺎﻁ ﺍﻟﺘـﺄﻤﻴﻨﻴــﺔ ﻭﻴﺸــﻤل ﺫﻟـﻙ ﻜﻠﻤـﺎ‬
3. Determine the adequacy of insurance
policies being carried by the bank by reviewing :‫ﻜـﺎﻥ ﺫﻟـﻙ ﻤﻼﺌﻤـﺎﹰ ﻤﺎ ﻴﻠﻲ‬
summaries of major policies for their maximum ‫ – ﻋﻘـﺩ ﺍﻟﺘﺄﻤﻴـﻥ ﺍﻟﺸﺎﻤل ﻟﻠﺒﻨﻙ ﻭﻜﺎﻓﺔ ﻤﻼﺤﻘﺔ ﻭﺘﻘﻴﻴﻡ ﻤﻼﺀﻤﺔ‬١
limit, deductibles, premium pricing, etc. These
should include where appropriate the following; .‫ﺍﻟﺤﺩﻭﺩ ﺍﻟﻘﺼﻭﻯ ﻭﺍﻟﺤﺴﻭﻤﺎﺕ ﻭﺘﺎﺭﻴﺦ ﺍﻟﻤﻁﺎﻟﺒﺎﺕ‬
. ‫ – ﺍﻟﺠﺭﺍﺌﻡ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﺴﺘﻌﻤﺎﻻﺕ ﺍﻟﺤﺎﺴﺏ ﺍﻵﻟﻲ‬٢
Bankers Blanket Bond and all endorsements .( ‫ – ﺒﻁﺎﻗﺎﺕ ﺍﻟﺩﻓﻊ ) ﺍﻻﺌﺘﻤﺎﻥ‬٣
thereto. Evaluate the appropriation of maximum
limit, deductibles, claim history. . ‫ – ﻤﻌﺩﺍﺕ ﺍﻟﺤﺎﺴﺏ ﺍﻵﻟﻲ‬٤

٣٨
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

Electronic computer crime. .‫ – ﻤﺴﺅﻭﻟﻴﺔ ﺍﻟﻤﺩﺭﺍﺀ ﺍﻟﻌﺎﻤﻴﻥ ﻭﺍﻟﻤﺴﺅﻭﻟﻴﻥ ﺍﻟﺘﻨﻔﻴﺫﻴﻴﻥ‬٥

Payment card.
Computer equipment. . ‫ – ﺒﻁﺎﻗﺎﺕ ﺍﻟﺼﺭﺍﻑ ﺍﻵﻟﻲ ﻭﻤﻌﺩﺍﺘﻬﺎ‬٦
Directors and Officers liability.
ATM cards and equipment.

10) Examine any regulatory concerns : ‫ – ﻓﺤﺹ ﺃﻱ ﺍﻫﺘﻤﺎﻤﺎﺕ ﺘﻨﻅﻴﻤﻴﺔ‬١٠

1. Review all regulatory inspection report of ‫ – ﻤـﺭﺍﺠﻌﺔ ﺘﻘﺭﻴـﺭ ﺍﻟﺘﻔﺘـﻴﺵ ﻟﻠﺴﻨﺔ ﺍﻟﺤﺎﻟﻴﺔ ﺍﻟﺼﺎﺩﺭ ﻋﻥ ﺇﺩﺍﺭﺓ‬١
SAMA 's inspection department for the current
year. Evaluate if there are significant issues or ‫ ﻭﺘﻘﻴﻴﻡ ﺃﻴﺔ ﻤﺴﺎﺌل‬.‫ﺍﻟﺘﻔﺘـﻴﺵ ﻓﻲ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ‬
irregularities which may, impact upon current ‫ﻫﺎﻤـﺔ ﺃﻭ ﻤﺨﺎﻟﻔـﺎﺕ ﻴﻤﻜﻥ ﺃﻥ ﺘﺅﺜﺭ ﻋﻠﻰ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﺴﻨﺔ‬
year's financial statements. .‫ﺍﻟﺤﺎﻟﻴﺔ‬
2. Enquire about all regulatory correspondence
and directives from SAMA specifying any new or ‫ – ﺩﺭﺍﺴﺔ ﻜﺎﻓﺔ ﺍﻟﻤﺭﺍﺴﻼﺕ ﻭﺍﻟﻨﺸﺭﺍﺕ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻥ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ‬٢
changes to regulatory rules and regulations, ‫ﺍﻟﻌﺭﺒـﻲ ﺍﻟﺴﻌﻭﺩﻱ ﺍﻟﺘﻲ ﺘﻨﺹ ﻋﻠﻰ ﺃﻱ ﻟﻭﺍﺌﺢ ﺘﻨﻅﻴﻤﻴﺔ ﺤﺩﻴﺜﺔ ﺃﻭ‬
reporting requirements. Ensure if all of the
‫ﻤﻌﺩﻟـﺔ ﻭﺍﻟﺘﺄﻜﺩ ﺃﻥ ﻜﺎﻓﺔ ﺘﻌﻠﻴﻤﺎﺕ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ‬
applicable SAMA directives have been
implemented. .‫ﺍﻟﻤﻼﺌﻤﺔ ﻗﺩ ﻭﻀﻌﺕ ﻤﻭﻀﻊ ﺍﻟﺘﻨﻔﻴﺫ‬
3. Enquire about any international regulatory ‫ – ﺩﺭﺍﺴـﺔ ﻜﺎﻓﺔ ﺍﻟﻘﺭﺍﺭﺍﺕ ﻭﺍﻟﺘﻭﺼﻴﺎﺕ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ ﺍﻟﺩﻭﻟﻴﺔ ﻭﺃﻭﺭﺍﻕ‬٣
pronouncements, recommendation, discussion
papers relevant to the bank and discuss these ‫ﺍﻟﺒﺤـﺙ ﺍﻟﻤـﺘﻌﻠﻘﺔ ﺒﺎﻟﺒـﻨﻭﻙ ﻭﻤﻨﺎﻗﺸﺘﻬﺎ ﻤﻊ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬
aspects with management, auditors and SAMA . ‫ﻭﺍﻟﻤﺴﺅﻭﻟﻴﻥ ﻓﻲ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺇﺫﺍ ﻜﺎﻥ ﺫﻟﻙ ﻀﺭﻭﺭﻴﺎﹰ‬
officials, if necessary. ‫ – ﺍﻟﺒﺤـﺙ ﺍﻟﺩﻗـﻴﻕ ﻟﻠﺘﺄﻜﺩ ﻤﻥ ﺍﻟﺘﺩﻓﻕ ﺍﻟﺤﺭ ﻟﻠﻤﻌﻠﻭﻤﺎﺕ ﺒﻴﻥ ﻟﺠﻨﺔ‬٤
4. Through enquiring and discussion ensure
that there has been a free flow of information .‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ‬
between SAMA and the audit committee.

11)Review and approve any significant ‫– ﻤـﺭﺍﺠﻌﺔ ﺍﻟـﺘﻌﺩﻴﻼﺕ ﻓـﻲ ﺍﻟﺴﻴﺎﺴـﺎﺕ ﺍﻟﻤﺤﺎﺴـﺒﻴﺔ ﺍﻟﻬﺎﻤﺔ‬١١
accounting changes
1. Discuss with external auditors, and : ‫ﻭﺍﻟﻤﻭﺍﻓﻘﺔ ﻋﻠﻴﻬﺎ‬
management the nature of the change, the reasons ‫ – ﻤﻨﺎﻗﺸـﺔ ﺍﻟﻤﺭﺍﺠﻌﻴـﻥ ﺍﻟﺨﺎﺭﺠﻴﻴـﻥ ﻭﺍﻹﺩﺍﺭﺓ ﻓـﻲ ﻁﺒﻴﻌﺔ ﻫﺫﻩ‬١
for the change and the timing of the change. .‫ﺍﻟﺘﻌﺩﻴﻼﺕ ﻭﺃﺴﺒﺎﺒﻬﺎ ﻭﺘﻭﻗﻴﺘﻬﺎ‬
2. Ascertain the impact of the change on the
financial statements of the bank, i.e. its materiality, ‫ – ﺍﻟـﺘﺄﻜﺩ ﻤﻥ ﺁﺜﺎﺭ ﻫﺫﻩ ﺍﻟﺘﻌﺩﻴﻼﺕ ﻋﻠﻰ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﺒﻨﻙ ﻤﻥ‬٢
how the change will be reflected on the statement ،‫ﺤﻴﺙ ﻤﺩﻯ ﺤﺠﻤﻬﺎ ﻭﻜﻴﻑ ﺘﻨﻌﻜﺱ ﺍﻟﺘﻌﺩﻴﻼﺕ ﻓﻲ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬
i.e. would it be shown as a note disclosure or would ‫ﺃﻱ ﻫـل ﺴﺘﻅﻬﺭ ﻜﻤﻼﺤﻅﺔ ﺇﻓﺼﺎﺡ ﺃﻭ ﻫل ﺴﺘﺅﺜﺭ ﻋﻠﻰ ﺤﺴﺎﺏ‬
it effect an account? ‫ﻤﻌﻴﻥ ؟‬
3. Enquire if the external auditors and
‫ – ﺍﻟـﺘﺄﻜﺩ ﻤـﻥ ﺃﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺍﻹﺩﺍﺭﺓ ﻴﻭﺍﻓﻘﻭﻥ ﻋﻠﻰ‬٣
management are in agreement with the change.
.‫ﺍﻟﺘﻌﺩﻴﻼﺕ‬

12)Private discussion with external auditors ‫ – ﺍﻟﻤﻨﺎﻗﺸـﺎﺕ ﺍﻟﺨﺎﺼﺔ ﻤﻊ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻗﺒل ﺇﺼﺩﺍﺭ‬١٢
before the release of financial statements
: ‫ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬
1. Enquire if the external auditors have made
any changes to their original scope and the reason ‫ – ﺍﻟـﺘﺄﻜﺩ ﻤـﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺇﺫﺍ ﻤﺎ ﺤﺼل ﺃﻱ ﺘﻌﺩﻴﻼﺕ‬١
for such changes. .‫ﻋﻠﻰ ﻨﻁﺎﻕ ﻋﻤﻠﻬﻡ ﻭﺃﺴﺒﺎﺒﻬﺎ‬
2. Determine the extent of cooperation ‫ – ﺘﺤﺩﻴﺩ ﻤﺩﻯ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻟﺫﻱ ﺃﺒﺩﺘﻪ ﺍﻹﺩﺍﺭﺓ ﺘﺠﺎﻩ ﺠﻬﻭﺩ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬٢
extended by management toward the external audit

٣٩
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

effort. .‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬
3. Ensure that the external auditors have full ‫– ﺍﻟـﺘﺄﻜﺩ ﻤـﻥ ﺃﻥ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺨﺎﺭﺠﻲ ﻗﺩ ﺃﻁﻠﻊ ﻋﻠﻰ ﻜﺎﻓﺔ ﺘﻘﺎﺭﻴﺭ‬ ٣
access to all SAMA's inspection reports sent by the
Agency to the banks. .‫ﺍﻟﺘﻔﺘﻴﺵ ﺍﻟﺘﻲ ﺘﺭﺴﻠﻬﺎ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﺇﻟﻰ ﺍﻟﺒﻨﻙ‬
4. Determine if the external auditors had no ‫– ﺍﻟـﺘﺄﻜﺩ ﺃﻨﻪ ﻟﻡ ﺘﻜﻥ ﻫﻨﺎﻙ ﻗﻴﻭﺩ ﻋﻠﻰ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻓﻲ‬ ٤
restriction placed on them in their access to the .‫ﺍﻹﻁﻼﻉ ﻋﻠﻰ ﺴﺠﻼﺕ ﺍﻟﺒﻨﻙ‬
records of the bank. .‫– ﻤﻨﺎﻗﺸﺔ ﺍﻟﺘﻘﺩﻴﺭ ﺍﻟﻨﻬﺎﺌﻲ ﻟﻸﺘﻌﺎﺏ ﺍﻟﻤﻬﻨﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﻬﻨﻴﺔ‬ ٥
5. Discuss the final fee estimate for both audit
and non-audit services. ‫– ﺍﻻﺴﺘﻌﻼﻡ ﻋﻥ ﻓﻌﺎﻟﻴﺔ ﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﻤﺩﻯ ﺍﻻﻋﺘﻤﺎﺩ‬ ٦
6. Inquire about the effectiveness and reliance .‫ﻋﻠﻴﻬﺎ‬
placed on the internal audit work. .‫– ﺘﺤﺩﻴﺩ ﻓﻌﺎﻟﻴﺔ ﻀﻭﺍﺒﻁ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ‬ ٧
7. Whether the internal accounting controls ‫– ﺘﺤﺩﻴـﺩ ﻤـﺎ ﺇﺫﺍ ﻜـﺎﻥ ﺍﻟﺒﻨﻙ ﻴﻌﻤل ﻭﻓﻕ ﻗﻭﺍﻋﺩ ﺍﻟﺴﻠﻭﻙ ﺍﻟﻤﻬﻨﻲ‬ ٨
and management control system are effective.
.‫ﻭﺍﻷﺨﻼﻗﻲ‬
8. Determination that the bank is operating
within code of ethical conduct.

13)Review and approve the annual financial ‫ – ﻤـﺭﺍﺠﻌﺔ ﺍﻟﺒـﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟـﻴﺔ ﻤـﻊ ﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬١٣
statements with management and external
auditors . ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺍﻟﻤﻭﺍﻓﻘﺔ ﻋﻠﻴﻬﺎ‬
1. Ensure that the management and external ‫ – ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺃﻥ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻤﻘﺘﻨﻌﻴﻥ ﺒﺎﻟﺒﻴﺎﻨﺎﺕ‬١
auditors are satisfied with the financial statements .‫ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻤﻼﺤﻅﺎﺕ ﻋﻠﻴﻬﺎ ﻤﻥ ﻜﺎﻓﺔ ﺍﻟﻨﻭﺍﺤﻲ‬
and notes thereto in all respects. ‫ – ﺍﻟـﺘﺄﻜﺩ ﻤـﻥ ﺍﻟﺘﻁﺒـﻴﻕ ﺍﻟﻤﺘﻭﺍﺼل ﻟﻠﻤﺒﺎﺩﻯﺀ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﻌﺎﻤﺔ‬٢
2. Ensure the consistent application of
generally accepted accounting principles by ‫ﺍﻟﻤﻘـﺒﻭﻟﺔ ﺒﺎﻟـﺭﺠﻭﻉ ﺇﻟﻰ ﻤﺘﻁﻠﺒﺎﺕ ﻤﺒﺎﺩﻯﺀ ﺍﻹﻓﺼﺎﺡ ﻭﺍﻟﻤﺤﺎﺴﺒﺔ‬
referring to accounting and disclosure requirements ‫ﺍﻟﺘـﻲ ﻭﻀـﻌﺘﻬﺎ ﻤﺅﺴﺴـﺔ ﺍﻟـﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﻭﻟﻠﻤﻌﺎﻴﻴﺭ‬
promulgated by SAMA's Accounting Standards, ‫ﺍﻟﻤﺤﺎﺴـﺒﻴﺔ ﺍﻟﺩﻭﻟـﻴﺔ ﻭﺍﻟﺴﻴﺎﺴـﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﻌﺎﻤﺔ ﺍﻟﻤﺘﺒﻌﺔ ﻓﻲ‬
and accounting policies generally followed in the .‫ﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬
financial services industry.
‫– ﺍﻻﺴـﺘﻌﻼﻡ ﻋـﻥ ﺍﻟـﺘﻌﺩﻴﻼﺕ ﺍﻟﻜﺒﻴﺭﺓ ﺍﻟﺘﻲ ﺍﻗﺘﺭﺤﻬﺎ ﺍﻟﻤﺭﺍﺠﻌﻭﻥ‬٣
3. Enquire about material adjustment proposed
by external auditors and not adopted by . ‫ﺍﻟﺨﺎﺭﺠﻴﻭﻥ ﺍﻟﺘﻲ ﻟﻡ ﺘﻭﺍﻓﻕ ﻋﻠﻴﻬﺎ ﺍﻹﺩﺍﺭﺓ‬
management. .‫ – ﻤﻌﺎﻤﻼﺕ ﺍﻷﻁﺭﺍﻑ ﺫﻭﻱ ﺍﻟﻌﻼﻗﺔ‬٤
4. Related party transactions. .‫ – ﺍﻷﺤﺩﺍﺙ ﺍﻟﻼﺤﻘﺔ ﺫﺍﺕ ﺍﻷﻫﻤﻴﺔ ﺍﻟﻨﺴﺒﻴﺔ‬٥
5. Material subsequent events.
‫ – ﻜﻔﺎﺀﺓ ﻤﺨﺼﺼﺎﺕ ﺍﻟﻘﺭﻭﺽ ﻭﺘﻘﻴﻴﻡ ﻤﺤﺎﻓﻅ ﺍﻻﺴﺘﺜﻤﺎﺭ ﻭﺍﻟﻤﺘﺎﺠﺭﺓ‬٦
6. Adequacy of loan allowances, valuation of
investment and trading portfolios. .‫ﺒﺎﻷﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
7. Analysis of significant variation in account .‫ – ﺘﺤﻠﻴل ﺍﻻﺨﺘﻼﻓﺎﺕ ﺍﻟﻜﺒﻴﺭﺓ ﻓﻲ ﺍﻷﺭﺼﺩﺓ‬٧
balances. ‫ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ‬/ ‫ – ﻜﻔـﺎﺀﺓ ﻨﻅـﺎﻡ ﺍﻟﺤﺎﺴﺏ ﺍﻵﻟﻲ ﻭﺇﺩﺍﺭﺓ ﺍﻟﻤﻁﻠﻭﺒﺎﺕ‬٨
8. Adequacy of EDP systems, asset/liability .‫ﻭﺍﻟﺘﻐﻁﻴﺔ ﺍﻟﺘﺄﻤﻴﻨﻴﺔ‬
management, insurance needs.
9. The status of any court litigation's. .‫ – ﻭﻀﻊ ﺃﻴﺔ ﺩﻋﺎﻭﻯ ﻗﻀﺎﺌﻴﺔ‬٩
10.Discuss any significant accounting or reporting ‫ – ﺒﺤـﺙ ﺃﻱ ﻤﻤﺎﺭﺴﺎﺕ ﻤﺤﺎﺴﺒﻴﺔ ﺃﻭ ﻁﺭﻕ ﺇﻋﺩﺍﺩ ﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﺘﻲ‬١٠
practices that may cause negative comments from ‫ﻴﻤﻜـﻥ ﺃﻥ ﺘﺅﺩﻱ ﺇﻟﻰ ﻤﻼﺤﻅﺎﺕ ﺴﻠﺒﻴﺔ ﻤﻥ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ‬
SAMA. .‫ﺍﻟﺴﻌﻭﺩﻱ‬
11.Review the auditors report.
.‫ – ﻤﺭﺍﺠﻌﺔ ﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬١١
12.Review the reports issued by the auditors to
SAMA and other regulatory authorities, including ‫ – ﻤـﺭﺍﺠﻌﺔ ﺍﻟـﺘﻘﺎﺭﻴﺭ ﺍﻟﺼﺎﺩﺭﺓ ﻤﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺇﻟﻰ‬١٢
the certificate to SAMA on compliance with laws ‫ﻤﺅﺴﺴـﺔ ﺍﻟـﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ ﻭﺍﻟﺴﻠﻁﺎﺕ ﺍﻹﺸﺭﺍﻓﻴﺔ ﺍﻷﺨﺭﻯ‬
and regulations by the bank, and the adequacy of ‫ﻭﺘﺘﻀـﻤﻥ ﺸـﻬﺎﺩﺓ ﺇﻟـﻰ ﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺒﺎﻻﻟﺘﺯﺍﻡ ﺒﻘﻭﺍﻨﻴﻥ ﻭﺃﻨﻅﻤﺔ‬
the provision for doubtful accounts.

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

‫ ﻭﻜﺫﻟـﻙ ﺍﻟـﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﻜﻔﺎﺀﺓ ﻤﺨﺼﺼﺎﺕ ﺍﻟﺩﻴﻭﻥ‬،‫ﺍﻟﺒـﻨﻙ‬

.‫ﺍﻟﻤﺸﻜﻭﻙ ﻓﻴﻬﺎ‬

‫ – ﻤﺴـﺅﻭﻟﻴﺔ ﻟﺠـﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺃﻤﺎﻡ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺒﻨﺎﺀ ﻋﻠﻰ‬١٤

14)Reporting to the Board of Directors in
response to its mandate : ‫ﻻﺌﺤﺘﻪ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ‬
The audit committee shall prepare at least an ‫ﻴﺠﺏ ﺃﻥ ﺘﻌﺩ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺘﻘﺭﻴﺭﺍﹰ ﻭﺘﺭﻓﻘﻪ ﺇﻟﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻤﺭﺓ‬
annual report to the board of directors which, will ‫ﻭﺍﺤﺩﺓ ﻓﻲ ﺍﻟﺴﻨﺔ ﻋﻠﻰ ﺍﻷﻗل ﺘﺘﻨﺎﻭل ﺍﻟﻌﻨﺎﺼﺭ ﺍﻟﺘﺎﻟﻴﺔ ﻋﻠﻰ ﺴﺒﻴل ﺍﻟﻤﺜﺎل‬
have the following elements, and not restricted : ‫ﻻ ﺍﻟﺤﺼﺭ‬
thereto.
. ‫ – ﺍﻟﺘﻭﺼﻴﺔ ﺒﺎﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻟﻠﺴﻨﻭﺍﺕ ﺍﻟﻘﺎﺩﻤﺔ‬١
1. Recommending the following years external
auditors. ‫ – ﺍﻟﻤﻭﺍﻓﻘـﺔ ﻋﻠـﻰ ﺘﻘﺭﻴﺭ ﻤﺭﺍﺠﻌﻲ ﺍﻟﺒﻨﻙ ﻭﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﺴﻨﺔ‬٢
2. Approval of the banks auditor's report, .‫ﺍﻟﻤﻨﺘﻬﻴﺔ ﻭﻤﻼﺤﻅﺎﺘﻬﻡ ﻋﻠﻴﻬﺎ‬
year-end financial statements and notes thereto. ‫ – ﻤـﺭﺍﺠﻌﺔ ﻗﺩﺭﺍﺕ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻟﻠﺴﻨﺔ ﺍﻟﺤﺎﻟﻴﺔ‬٣
3. A review on the competence and
‫ﻭﺃﺩﺍﺌﻬـﻡ ﺨـﻼل ﺍﻟﻌـﺎﻡ ﻓﻲ ﺃﻋﻤﺎل ﺍﻟﺘﺩﻗﻴﻕ ﻭﺃﻱ ﺨﺩﻤﺎﺕ ﺨﺎﺼﺔ‬
effectiveness of the current year's external auditor
and their performance during the year on the audit .‫ﺃﺨﺭﻯ ﻗﺎﻤﻭﺍ ﺒﻬﺎ‬
or any other special services performed. ‫ – ﺘﻘﻴـﻴﻡ ﺃﺩﺍﺀ ﺇﺩﺍﺭﺓ ﺍﻟﻤـﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﻴﺸﻤل ﺫﻟﻙ ﻤﻼﺤﻅﺎﺘﻬﻡ‬٤
4. An assessment of the internal audit .‫ﻭﺘﻭﺼﻴﺎﺘﻬﻡ‬
department including their observations and ‫ – ﺘﻘﻴﻴﻡ ﻤﺩﻯ ﺍﻟﺘﺯﺍﻡ ﺍﻟﺒﻨﻙ ﺒﺎﻟﺴﻴﺎﺴﺎﺕ ﻭﺍﻹﺠﺭﺍﺀﺍﺕ ﻭﻗﻭﺍﻋﺩ ﺍﻟﺴﻠﻭﻙ‬٥
recommendations.
5. An assessment on the extent of compliance .‫ﺍﻟﻤﻬﻨﻲ … ﺍﻟﺦ‬
of the bank with the prescribed policies and ‫ – ﻤـﺭﺍﺠﻌﺔ ﺃﻴـﺔ ﻤﺨﺎﻟﻔﺎﺕ ﻫﺎﻤﺔ ﺃﺒﻠﻎ ﻋﻨﻬﺎ ﻓﺭﻴﻕ ﺍﻟﺘﻔﺘﻴﺵ ﺍﻟﺘﺎﺒﻊ‬٦
procedures, code of ethics, etc. .‫ﻟﻤﺅﺴﺴﺔ ﺍﻟﻨﻘﺩ ﺍﻟﻌﺭﺒﻲ ﺍﻟﺴﻌﻭﺩﻱ‬
6. A review of any significant irregularity ‫ـﻴﺔ‬
‫ـﻭﺩ ﻭﺍﻵﺭﺍﺀ ﺍﻟﻘﺎﻨﻭﻨـ‬ ‫ـﺔ ﺍﻟﻌﻘـ‬
‫ـﺘﻤﺎل ﻟﻤﺨﺎﻟﻔـ‬‫ـﺭﺍﺠﻌﺔ ﺃﻱ ﺍﺤـ‬ ‫ – ﻤـ‬٧
reported by SAMA's inspection team.
.‫ﻭﺍﻟﺘﺸﺭﻴﻌﻴﺔ‬
7. Any possible breach of contract, legislation
and any legal opinion thereto. ‫– ﺍﻹﺒـﻼﻍ ﻋـﻥ ﺍﻟﻨـﺘﺎﺌﺞ ﺍﻟﺭﺌﻴﺴـﻴﺔ ﻭﺍﻟﻨﻭﺍﺤﻲ ﺍﻷﺨﺭﻯ ﺍﻟﻤﺘﻌﻠﻘﺔ‬٨
8. Reporting of major finding and other ‫ﺒﺎﻟﺼﻼﺤﻴﺔ ﻭﺍﻟﺘﻭﺼﻴﺔ ﺒﺄﻴﺔ ﻤﺸﺎﺭﻴﻊ ﺨﺎﺼﺔ ﺘﻭﻜل ﺇﻟﻰ ﺍﻟﻠﺠﻨﺔ ﻤﻥ‬
aspects of term of the reference and .‫ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬
recommendation of any special project
commissioned by the board.

15)Reporting at the annual general meeting of ‫ – ﻤﺴﺅﻭﻟﻴﺔ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺃﻤﺎﻡ ﺍﻟﺠﻤﻌﻴﺔ ﺍﻟﻌﻤﻭﻤﻴﺔ ﻟﻠﺒﻨﻙ ﻓﻴﻤﺎ‬١٥
the shareholders
1. The board of directors shall submit to the :‫ﻴﺘﻌﻠﻕ ﺒﻤﻬﺎﻡ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
annual general meeting of the shareholders of the ‫ – ﻋﻠـﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺃﻥ ﻴﻌﺭﺽ ﺃﺴﻤﺎﺀ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬١
bank the name of the chartered accountants who .‫ﺍﻟﻠﺫﻴﻥ ﺘﻭﺼﻲ ﺒﻬﻡ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
were recommended for auditing the bank. ‫ – ﻋﻠـﻰ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺃﻥ ﻴﻭﻀﺢ ﻟﻠﻤﺴﺎﻫﻤﻴﻥ ﺃﺘﻌﺎﺏ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬٢
2. The board will also indicate the auditing
‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﻭﺍﻷﺴﺱ ﺍﻟﺘﻲ ﺘﻡ ﺍﺨﺘﻴﺎﺭﻫﻡ ﺒﻨﺎﺀ ﻋﻠﻴﻬﺎ‬
fees and the basis upon which the recommendation
was made. ‫ – ﺘﻘﻭﻡ ﺍﻟﺠﻤﻌﻴﺔ ﺍﻟﻌﻤﻭﻤﻴﺔ ﺒﺎﺨﺘﻴﺎﺭ ﻭﺘﺤﺩﻴﺩ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬٣
3. The general meeting will, thereupon, shall .‫ﻭﺍﻋﺘﻤﺎﺩ ﺃﺘﻌﺎﺒﻬﻡ‬
select the chartered accountants for auditing the
bank and ratify their fees. ‫ – ﻴﻤﻜـﻥ ﻟﺭﺌﻴﺱ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺘﻘﺩﻴﻡ ﺘﻘﺭﻴﺭ ﻓﻲ ﺍﺠﺘﻤﺎﻉ ﺍﻟﺠﻤﻌﻴﺔ‬٤

٤١
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

4. The chairman of the audit committee would ‫ﺍﻟﻌﻤﻭﻤﻴﺔ ﻴﺴﺘﻌﺭﺽ ﻓﻴﻪ ﻨﺸﺎﻁ ﺍﻟﻠﺠﻨﺔ ﻭﺍﻹﺠﺎﺒﺔ ﻋﻠﻰ ﺍﺴﺘﻔﺴﺎﺭﺍﺕ‬
be required to be present at the general meeting of
the shareholders and report the committees .‫ﺍﻟﻤﺴﺎﻫﻤﻴﻥ ﺇﺫﺍ ﺭﺃﻯ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻤﻼﺌﻤﺔ ﺫﻟﻙ‬
activities and answer any question.

٤٢
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

APPENDIX-4 (٤) ‫ﻤﻠﺤﻕ ﺭﻗﻡ‬

PROPOSED CONSTITUENTS OF INTERNAL
CONTROL SYSTEM OF A BANK ‫ﺍﻟﻌﻨﺎﺼﺭ ﺍﻟﺭﺌﻴﺴﻴﺔ ﻟﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻓﻲ ﺍﻟﺒﻨﻙ‬

1. Goals : ‫ – ﺍﻷﻫــﺩﺍﻑ‬١
Goals are in place as a whole for the bank as well
‫ﺘﻭﻀﻊ ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻟﻠﺒﻨﻙ ﻜﻜل ﻭﻜﺫﻟﻙ ﻟﻜل ﻤﻥ ﺃﻨﺸﻁﺘﻪ‬
as for its significant activities.
.‫ﺍﻟﺭﺌﻴﺴﻴﺔ‬
2. Management control systems
Management control systems are in place to ensure
: ‫ – ﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ‬٢
the implementation of policies and procedures and
to manage risks related to achievement of ‫ﻴﻬﺩﻑ ﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ ﺇﻟﻰ ﺍﻟﺘﺤﻘﻕ ﻤﻥ ﺘﻨﻔﻴﺫ ﺍﻟﺴﻴﺎﺴﺎﺕ‬
objectives. .‫ﻭﺍﻹﺠﺭﺍﺀﺍﺕ ﻭﺇﺩﺍﺭﺓ ﺍﻟﻤﺨﺎﻁﺭ ﻟﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻟﺒﻨﻙ‬
3. Flow of information
Unimpeded communication of significant : ‫ – ﺘــﺩﻓــﻕ ﺍﻟﻤﻌﻠﻭﻤــﺎﺕ‬٣
information through out the bank. .‫ﺘﻭﺼﻴل ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻬﺎﻤﺔ ﺒﺩﻭﻥ ﻋﻭﺍﺌﻕ ﻓﻲ ﺍﻟﺒﻨﻙ ﺒﺄﻜﻤﻠﻪ‬

4. Feed back systems

Feed back system such as date processing, : (‫ – ﻨﻅﺎﻡ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﺴﺘﻤﺭ )ﺘﻭﻓﻴﺭ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬٤
accounting and operational information systems are ‫ﻴﺸﻤل ﻨﻅﺎﻡ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﺴﺘﻤﺭ ﻤﻌﺎﻟﺠﺔ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺒﺎﻟﺤﺎﺴﺏ ﺍﻵﻟﻲ‬
there to provide the necessary data and information
‫ﻭﺃﻨﻅﻤﺔ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﻟﺘﻭﻓﻴﺭ ﺍﻟﺒﻴﺎﻨﺎﺕ ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬
for decision making.
.‫ﺍﻟﻼﺯﻤﺔ ﻻﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭ‬
5. Risk control systems
All risk related to banking are measured, monitored
: ‫ – ﻨﻅﺎﻡ ﺭﻗﺎﺒﺔ ﺍﻟﻤﺨﺎﻁﺭ‬٥
and controlled i.e. credit risk, liquidity risk, fx risk,
interest rate risk, market risk, etc. ‫ﻤﺭﺍﻗﺒﺔ ﻭﻗﻴﺎﺱ ﻜﺎﻓﺔ ﺍﻟﻤﺨﺎﻁﺭ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﺼﺭﻓﻴﺔ ﻤﺜل‬
‫ﻤﺨﺎﻁﺭ ﺍﻻﺌﺘﻤﺎﻥ ﻭﺍﻟﺴﻴﻭﻟﺔ ﻭﺘﺒﺎﺩل ﺍﻟﻌﻤﻼﺕ ﺍﻷﺠﻨﺒﻴﺔ ﻭﺃﺴﻌﺎﺭ ﺍﻟﻔﺎﺌﺩﺓ‬
6. Control consciousness .‫ﻭﺃﺨﻁﺎﺭ ﺍﻟﺴﻭﻕ …ﺍﻟﺦ‬
The presence of corporate culture which enhances
control procedure and processes. : ‫ – ﺍﻟﻭﻋـﻲ ﺍﻟﺭﻗﺎﺒـﻲ‬٦
‫ﺇﻥ ﻨﺸﺭ ﺜﻘﺎﻓﺔ ﺍﻟﺒﻨﻙ ﺒﺎﻟﻭﻋﻲ ﺍﻟﺭﻗﺎﺒﻲ ﻴﻌﺯﺯ ﻭﻴﺩﻋﻡ ﻤﺭﺍﻗﺒﺔ ﺍﻹﺠﺭﺍﺀﺍﺕ‬
7. Competence and integrity .‫ﻭﺍﻟﻌﻤﻠﻴﺎﺕ‬
All levels of management discharge their functions
with competence and integrity.
: ‫ – ﺍﻟﻤﻘﺩﺭﺓ ﻭﺍﻟﺘﻜﺎﻤل‬٧
‫ﺍﻟﺘﺄﻜﺩ ﺃﻥ ﻜﺎﻓﺔ ﻤﺴﺘﻭﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ ﺘﻘﻭﻡ ﺒﻭﺍﺠﺒﻬﺎ ﺒﻤﻘﺩﺭﺓ ﻭﺘﻜﺎﻤل ﻓﻴﻤﺎ‬
8. Ethical values .‫ﺒﻴﻨﻬﺎ‬
The code of ethic promulgated by the bank is
adhered to by all employees.
: ‫ – ﺍﻟﻘﻴﻡ ﺍﻷﺨﻼﻗﻴﺔ‬٨
‫ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺍﻟﺘﺯﺍﻡ ﻜﺎﻓﺔ ﻤﻭﻅﻔﻲ ﺍﻟﺒﻨﻙ ﺒﻘﻭﺍﻋﺩ ﺍﻟﺴﻠﻭﻙ ﺍﻟﻤﻬﻨﻲ‬
9. Flexibility .‫ﻭﺍﻷﺨﻼﻗﻲ‬
Management is able to maintain flexibility in order
to respond to change affecting the bank. : ‫ – ﺍﻟﻤـﺭﻭﻨــﺔ‬٩

٤٣
‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

‫ﻗﺩﺭﺓ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﻗﺩﺭ ﻤﻥ ﺍﻟﻤﺭﻭﻨﺔ ﻟﺘﺘﻤﻜﻥ ﻤﻥ‬

‫ﺍﻻﺴﺘﺠﺎﺒﺔ ﻟﻠﺘﻐﻴﺭﺍﺕ ﺍﻟﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﺍﻟﺒﻨﻙ‪.‬‬

‫‪٤٤‬‬
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

APPENDIX-5 (٥) ‫ﻤﻠﺤﻕ ﺭﻗﻡ‬

SUGGESTED OUTLINE FOR AN ACCEPTED
CODE OF CONDUCT FOR A BANK ‫ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻟﻘﻭﺍﻋﺩ ﺍﻟﺴﻠﻭﻙ ﺍﻟﻤﻬﻨﻲ ﻓﻲ ﺍﻟﺒﻨﻙ‬

The Management of a bank should refer to the ‫ﻴﺠﺏ ﺃﻥ ﺘﺄﺨﺫ ﺇﺩﺍﺭﺓ ﺍﻟﺒﻨﻙ ﺍﻟﻌﻨﺎﺼﺭ ﺍﻟﺘﺎﻟﻴﺔ ﻟﻭﻀﻊ ﺇﻁﺎﺭ ﻟﺴﻴﺎﺴﺘﻬﺎ‬
following element in framing their policy of
: ‫ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﻘﻭﺍﻋﺩ ﺍﻟﺴﻠﻭﻙ ﺍﻟﻤﻬﻨﻲ ﻟﻠﺒﻨﻙ ﻭﻟﻤﻨﺴﻭﺒﻴﻪ‬
accepted code of conduct for the bank and its
employees. ‫ – ﺇﺩﺍﺭﺓ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﺴﺭﻴﺔ ﻟﻠﺒﻨﻙ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﻤﻭﻅﻔﻴﻥ ﻭﺍﻟﻤﻭﺩﻋﻴﻥ‬١
1. Management of confidential information
.‫ﻭﺍﻟﻤﻘﺭﻀﻴﻥ ﻭﺍﻟﻤﻘﺘﺭﻀﻴﻥ‬
maintained by the bank in relation with employees,
depositors, borrowers, investors, etc. ‫ – ﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻟﻠﺨﺩﻤﺎﺕ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﻤﻥ ﺤﻴﺙ ﻨﻭﻋﻴﺔ ﺍﻟﺨﺩﻤﺔ‬٢
2. Approved standards for products and ‫ﻭﺍﻷﺴﻌﺎﺭ ﻭﻤﻥ ﺤﻴﺙ ﺍﻟﺨﺩﻤﺎﺕ ﺍﻻﺌﺘﻤﺎﻨﻴﺔ ﻭﺨﺩﻤﺎﺕ ﺍﻟﺨﺯﻴﻨﺔ‬
services in term of quality of service and pricing in
relation with credit services, treasury products, .‫ﻭﻋﻤﻠﻴﺎﺕ ﺍﻟﺴﻤﺴﺭﺓ ﻭﺍﻻﺴﺘﺜﻤﺎﺭ‬
investment brokerage products, and any other ‫ – ﺍﻹﻓﺼﺎﺡ ﺍﻹﺠﺒﺎﺭﻱ ﻤﻥ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﻟﻠﻤﺼﺎﻟﺢ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﻤﺩﺭﺍﺀ‬٣
service of the bank.
3. Compulsory disclosure by senior .‫ﻭﺇﻤﻜﺎﻨﻴﺔ ﺍﻟﺘﻀﺎﺭﺏ ﻤﻊ ﻤﺼﻠﺤﺔ ﺍﻟﺒﻨﻙ‬
management of significant outside interests. . ‫ – ﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻷﺨﻼﻗﻴﺔ ﻓﻲ ﺍﻹﻋﻼﻥ‬٤
4. Morals in advertising.
. ‫ – ﺘﻌﺎﺭﺽ ﺍﻟﻤﺼﺎﻟﺢ‬٥
5. Conflicts of interests.
6. Equal opportunities to all employees. .‫ – ﺍﻟﻔﺭﺹ ﺍﻟﻤﺘﺴﺎﻭﻴﺔ ﻟﻜﺎﻓﺔ ﺍﻟﻤﻭﻅﻔﻴﻥ‬٦
7. Related party transactions. .‫ – ﻤﻌﺎﻤﻼﺕ ﺍﻷﻁﺭﺍﻑ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ‬٧
8. Safeguard of the interest of the bank.
9. Mechanism for continuous monitoring of . ‫ – ﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﻤﺼﺎﻟﺢ ﺍﻟﺒﻨﻙ‬٨
compliance with the code including follow up and ‫– ﺁﻟﻴﺔ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻤﺘﻭﺍﺼﻠﺔ ﺒﺎﻻﻟﺘﺯﺍﻡ ﻭﺘﺘﻀﻤﻥ ﻤﺘﺎﺒﻌﺔ ﺍﻹﺠﺭﺍﺀﺍﺕ‬٩
reporting procedures for employees or others in the
event of code violations. ‫ﻭﺍﻹﺒﻼﻍ ﻤﻥ ﻗﺒل ﺍﻟﻤﻭﻅﻔﻴﻥ ﺃﻭ ﻏﻴﺭﻫﻡ ﻓﻲ ﺤﺎﻟﺔ ﺤﺩﻭﺙ ﺃﻱ‬
10.Overall compliance with the local and any .‫ﺍﻨﺘﻬﺎﻙ ﻟﻘﺎﻨﻭﻥ ﺍﻟﺴﻠﻭﻙ ﺍﻟﻤﻬﻨﻲ ﻭﺍﻷﺨﻼﻗﻲ‬
relevant international legislation.
.‫ – ﺍﻻﻟﺘﺯﺍﻡ ﺍﻟﺸﺎﻤل ﺒﺎﻟﻘﻭﺍﻨﻴﻥ ﺍﻟﻤﺤﻠﻴﺔ ﻭﺍﻟﺩﻭﻟﻴﺔ‬١٠

٤٥
 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

APPENDIX-6 (٦) ‫ﻤﻠﺤﻕ ﺭﻗﻡ‬

USUAL POINTS OF DISCUSSION BETWEEN
THE AUDIT COMMITTEE AND EXTERNAL ‫ﻨﻘﺎﻁ ﺍﻟﺒﺤﺙ ﺍﻟﻤﻌﺘﺎﺩﺓ ﺒﻴﻥ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
AUDITORS ‫ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬

1. Significant adjustments required by the

.‫ – ﺍﻟﺘﻌﺩﻴﻼﺕ ﺍﻟﺭﺌﻴﺴﻴﺔ ﺍﻟﺘﻲ ﻴﻁﻠﺒﻬﺎ ﺍﻟﺒﻨﻙ‬١
bank external auditors.
2. Serious disagreements with management on ‫ – ﺍﻟﺨﻼﻓﺎﺕ ﺍﻟﺠﻭﻫﺭﻴﺔ ﻤﻊ ﺍﻹﺩﺍﺭﺓ ﺤﻭل ﺃﻴﺔ ﻤﺴﺄﻟﺔ ﻤﺘﻌﻠﻘﺔ ﺒﺤﻤﺎﻴﺔ‬٢
any issue related to asset safeguard, internal
.‫ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻭﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬
controls, time budgets and variances thereto.
3. Illegal acts or non-compliance with ‫ – ﺍﻷﻋﻤﺎل ﻏﻴﺭ ﺍﻟﻘﺎﻨﻭﻨﻴﺔ ﺃﻭ ﻋﺩﻡ ﺍﻻﻟﺘﺯﺍﻡ ﺒﺴﻴﺎﺴﺎﺕ ﻭﺇﺠﺭﺍﺀﺍﺕ‬٣
regulations by the bank. .‫ﺍﻟﺒﻨﻙ‬
4. Opinions obtained from other external
auditor on ethical, accounting, or reporting issues. ‫ – ﺍﻵﺭﺍﺀ ﺍﻟﻤﺘﺤﺼل ﻋﻠﻴﻬﺎ ﻤﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺍﻵﺨﺭﻴﻥ‬٤
5. Material deficiencies in the structure and ‫)ﻟﻠﻔﺭﻭﻉ ﺍﻟﺨﺎﺭﺠﻴﺔ( ﺤﻭل ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﺘﻘﺎﺭﻴﺭ‬
functioning of the internal control systems.
6. Significant misstatements in the financial .‫ﻭﺍﻟﺴﻠﻭﻙ ﺍﻟﻤﻬﻨﻲ‬
statements. ‫ – ﺍﻟﻘﺼﻭﺭ ﺍﻟﻜﺒﻴﺭ ﻓﻲ ﺍﻟﻬﻴﻜل ﺍﻟﻌﺎﻡ ﻷﻨﻅﻤﺔ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬٥
7. Management's decision and the auditor's
.‫ﻭﻋﻤﻠﻬﺎ‬
basis for the reasonableness of sensitive accounting
estimates i.e. loans loss provisions, valuation of .‫ – ﺍﻷﺨﻁﺎﺀ ﺍﻟﺠﻭﻫﺭﻴﺔ ﻓﻲ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬٦
traded securities and investments. ‫ – ﻗﺭﺍﺭﺍﺕ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻷﺴﺱ ﺍﻟﺘﻲ ﺍﻋﺘﻤﺩ ﻋﻠﻴﻬﺎ ﺍﻟﻤﺭﺍﺠﻌﻭﻥ‬٧
8. Accounting principles, and disclosure
decisions with respect to unusual transactions. ‫ﺍﻟﺨﺎﺭﺠﻴﻭﻥ ﺤﻭل ﻤﻌﻘﻭﻟﻴﺔ ﺍﻟﺘﻘﺩﻴﺭﺍﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﺤﺴﺎﺴﺔ ﻤﺜل‬
9. Any major problems in dealing with ‫ﻤﺨﺼﺼﺎﺕ ﺍﻟﺨﺴﺎﺭﺓ ﻓﻲ ﺍﻟﻘﺭﻭﺽ ﻭﺘﻘﻴﻴﻡ ﺍﻟﻤﺘﺎﺠﺭﺓ ﺒﺎﻷﺴﻬﻡ‬
management that affected the working of the audit.
10.Management control and valuation issues in .‫ﻭﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ‬
relation with sophisticated derivative products such ‫ – ﻤﺒﺎﺩﻯﺀ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻭﻗﺭﺍﺭﺍﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﻤﻌﺎﻤﻼﺕ ﻏﻴﺭ‬٨
as swaps, options, futures.
11.Adequacy of insurance coverage. .‫ﺍﻟﻌﺎﺩﻴﺔ‬
12.Adequacy of banks policies and procedures for ‫ – ﺃﻴﺔ ﻤﺸﺎﻜل ﺭﺌﻴﺴﻴﺔ ﻓﻲ ﺍﻟﺘﻌﺎﻤل ﻤﻊ ﺍﻹﺩﺍﺭﺓ ﺘﻜﻭﻥ ﻗﺩ ﺃﺜﺭﺕ ﻋﻠﻰ‬٩
detecting and preventing moneylaundering, the
.‫ﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﺔ‬
extent of audit testing and any comments arising
from the audits. ‫ – ﺍﻟﺭﻗﺎﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ ﻭﺘﻘﻴﻴﻡ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﺨﺩﻤﺎﺕ ﺍﻟﻤﻌﻘﺩﺓ‬١٠
13.Any other issue'that the committee is aware of .‫ﻤﺜل ﺘﺒﺎﺩل ﺍﻟﻌﻤﻼﺕ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬
and falls within its responsibilities.
14.Any major changes to the audit scope and . ‫ – ﻜﻔﺎﺀﺓ ﺍﻟﺘﻐﻁﻴﺔ ﺍﻟﺘﺄﻤﻴﻨﻴﺔ‬١١
reason thereto. ‫ – ﻜﻔﺎﺀﺓ ﺴﻴﺎﺴﺎﺕ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﺒﻨﻙ ﻻﻜﺘﺸﺎﻑ ﻤﻨﻊ ﻋﻤﻠﻴﺎﺕ ﻏﺴﻴل‬١٢
15.Any significant litigation's.
‫ﺍﻷﻤﻭﺍل ﻭﻤﺩﻯ ﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﺔ ﻻﺨﺘﺒﺎﺭ ﺫﻟﻙ ﻭﺃﻴﺔ ﻤﻼﺤﻅﺎﺕ‬
.‫ﻴﺒﺩﻴﻬﺎ ﺍﻟﻤﺭﺍﺠﻌﻭﻥ ﺍﻟﺨﺎﺭﺠﻴﻭﻥ‬
.‫ – ﺃﻴﺔ ﻤﺴﺎﺌل ﺃﺨﺭﻯ ﺘﺘﻁﻠﻊ ﻋﻠﻴﻬﺎ ﺍﻟﻠﺠﻨﺔ ﻭﺘﻘﻊ ﻀﻤﻥ ﻤﺴﺌﻭﻟﻴﺘﻬﺎ‬١٣
.‫ – ﺃﻴﺔ ﺘﻌﺩﻴﻼﺕ ﻋﻠﻰ ﻨﻁﺎﻕ ﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺃﺴﺒﺎﺒﻬﺎ‬١٤
. ‫ – ﺃﻱ ﺩﻋﺎﻭﻯ ﻗﺎﻨﻭﻨﻴﺔ ﺭﺌﻴﺴﻴﺔ‬١٥

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

(٧) ‫ﻤﻠﺤﻕ ﺭﻗﻡ‬

APPENDIX-7
PROPOSED WORKING OF AN INTERNAL ‫ﻋﻤل ﺇﺩﺍﺭﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬
AUDIT DEPARTMENT
‫ – ﻴﺠﺏ ﺃﻥ ﻴﺤﺩﺩ ﺭﺌﻴﺱ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻨﻁﺎﻕ ﻋﻤل‬١
1. The chief internal auditor should determine
‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﺤﻴﺙ ﻴﺸﻤل ﻤﺭﺍﺠﻌﺔ ﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻲ ﺍﻻﻟﺘﺯﺍﻡ‬
scope of audit work including internal control
reviews, corporate policy compliance reviews, ‫ﺒﺴﻴﺎﺴﺎﺕ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﺒﻨﻙ ﻭﺘﺩﻗﻴﻕ ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﺍﻟﻤﺼﺎﺭﻴﻑ ﻭﺃﻱ‬
value for money audit (if relevant), and special
.‫ﻤﺸﺎﺭﻴﻊ ﺨﺎﺼﺔ ﺃﺨﺭﻯ‬
projects, etc.
2. There should be no restrictions on the work ‫ – ﻴﺠﺏ ﺃﻻﹼ ﺘﻜﻭﻥ ﻫﻨﺎﻙ ﺃﻱ ﻗﻴﻭﺩ ﻋﻠﻰ ﺃﻋﻤﺎل ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬٢
of internal auditors. .‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬
3. There should be sufficient audit resources
with adequate EDP expertise to deal with the level ‫ – ﻴﺠﺏ ﺃﻥ ﺘﺘﻭﻓﺭ ﻤﻭﺍﺭﺩ ﻜﺎﻓﻴﺔ ﻟﻠﻤﺭﺍﺠﻌﺔ ﻤﻊ ﺨﺒﺭﺓ ﻤﻼﺌﻤﺔ ﻓﻲ‬٣
of technology used by the bank. .‫ﺍﻟﺤﺎﺴﺏ ﺍﻵﻟﻲ ﻟﻠﺘﻌﺎﻤل ﻤﻊ ﻤﺴﺘﻭﻯ ﺍﻟﺘﻘﻨﻴﺔ ﺍﻵﻟﻴﺔ ﻓﻲ ﺍﻟﺒﻨﻙ‬
4. The internal auditor should determine the
adequacy of individual controls as well as for the ‫ – ﻴﺠﺏ ﺃﻥ ﻴﺤﺩﺩ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﺩﺍﺨﻠﻲ ﻜﻔﺎﺀﺓ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻔﺭﺩﻴﺔ ﻜﻤﺎ ﻫﻲ‬٤
total system. .‫ﻋﻠﻰ ﺍﻟﻨﻅﺎﻡ ﺒﺄﻜﻤﻠﻪ‬
5. The expertise and educational background
‫ – ﻴﺠﺏ ﺃﻥ ﺘﻜﻭﻥ ﺨﺒﺭﺓ ﺍﻟﻤﻭﻅﻔﻴﻥ ﻭﺨﻠﻔﻴﺘﻬﻡ ﺍﻟﻌﻤﻠﻴﺔ ﻜﺎﻓﻴﺔ ﻟﻀﻤﺎﻥ‬٥
of the department members should be sufficient to
ensure that duties are discharged appropriately. .‫ﻗﻴﺎﻤﻬﻡ ﺒﻭﺍﺠﺒﺎﺘﻬﻡ ﺒﺼﻭﺭﺓ ﺼﺤﻴﺤﺔ‬
6. The internal audit staff resources should be ‫ – ﻴﺠﺏ ﺃﻥ ﺘﺘﻭﺍﺯﻥ ﺃﻋﺩﺍﺩ ﻭﻗﺩﺭﺍﺕ ﺍﻟﻤﻭﻅﻔﻴﻥ ﻭﺨﺒﺭﺍﺘﻬﻡ ﻤﻊ ﺘﻘﻴﻴﻡ‬٦
in balance with the risk assessment exercise.
7. The internal audit should plan its work out .‫ﺍﻟﻤﺨﺎﻁﺭ ﺍﻟﻤﻤﻜﻨﺔ‬
and utilize its resources efficiently, effectively and ‫ – ﻴﺠﺏ ﺃﻥ ﺘﺨﻁﻁ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻋﻤﻠﻬﺎ ﻟﻼﺴﺘﻔﺎﺩﺓ‬٧
economically.
8. The existence of a long-term audit plan .‫ﺎل ﻭﺍﻗﺘﺼﺎﺩﻱ‬‫ﺍﻟﻘﺼﻭﻯ ﻤﻥ ﻤﻭﺍﺭﺩﻫﺎ ﺒﺸﻜل ﻓﻌ‬
should ensure coverage of all significant and high ‫ – ﻴﻀﻤﻥ ﻭﺠﻭﺩ ﺨﻁﺔ ﻤﺭﺍﺠﻌﺔ ﻁﻭﻴﻠﺔ ﺍﻟﻤﺩﻯ ﻟﺘﻐﻁﻴﺔ ﻜﺎﻓﺔ ﻤﺠﺎﻻﺕ‬٨
risk areas.
9. There should be cooperation without .‫ﺍﻟﻤﺨﺎﻁﺭﺓ ﺍﻟﻌﺎﻟﻴﺔ‬
compromising of objectives between internal and ‫ – ﻴﺠﺏ ﺃﻥ ﻴﻜﻭﻥ ﻫﻨﺎﻙ ﺘﻌﺎﻭﻥ ﺒﻴﻥ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬٩
external auditors.
.‫ﻭﺍﻟﺨﺎﺭﺠﻴﻴﻥ ﺒﺤﻴﺙ ﻻ ﻴﻜﻭﻥ ﺘﺩﺍﺨل ﺒﻴﻥ ﺃﻫﺩﺍﻑ ﻜل ﻤﻨﻬﻡ‬
10.Execution of recommendations should be
followed up by appropriate level of management. . ‫ – ﻤﺘﺎﺒﻌﺔ ﺍﻟﻤﺴﺘﻭﻯ ﺍﻟﻤﻨﺎﺴﺏ ﻤﻥ ﺍﻹﺩﺍﺭﺓ ﻟﺘﻨﻔﻴﺫ ﺍﻟﺘﻭﺼﻴﺎﺕ‬١٠
11.All internal audit reporting of significant ‫ – ﺍﻹﺒﻼﻍ ﺒﺸﻜل ﻓﻭﺭﻱ ﻭﺸﺎﻤل ﻋﻥ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﺭﺌﻴﺴﻴﺔ ﻟﻠﻤﺭﺍﻗﺒﺔ‬١١
findings should be on a timely and a
comprehensive basis. .‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬
12.The work should be properly planned, ‫ – ﻴﺠﺏ ﺃﻥ ﻴﻜﻭﻥ ﻫﻨﺎﻙ ﺘﺨﻁﻴﻁ ﻟﻠﻌﻤل ﻭﺍﻹﺸﺭﺍﻑ ﻋﻠﻴﻪ‬١٢
completed, supervised and reviewed.
13.Internal audit work should be focused on areas .‫ﻭﻤﺭﺍﺠﻌﺘﻪ ﺒﺼﻭﺭﺓ ﺼﺤﻴﺤﺔ‬
of high risk, sensitivity and materiality. ‫ – ﻴﺠﺏ ﺃﻥ ﺘﺭﻜﺯ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻋﻠﻰ ﻤﻭﺍﻁﻥ ﺍﻟﻤﺨﺎﻁﺭ‬١٣
14.Maintenance of up to date standards and
guidelines documented in a manual. .‫ﺍﻟﻌﺎﻟﻴﺔ ﻭﺤﺴﺎﺴﻴﺘﻬﺎ ﻭﺤﺠﻤﻬﺎ‬
15.The Audit planning should include written audit . ‫ – ﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺍﻟﻤﻌﺎﻴﻴﺭ ﻭﺍﻟﺘﻭﺠﻴﻬﺎﺕ ﻓﻲ ﺩﻟﻴل ﺨﺎﺹ ﺒﻬﻤﺎ‬١٤
plans and programs and have appropriate quality
‫ – ﻴﺠﺏ ﺃﻥ ﻴﺸﻤل ﺍﻟﺘﺨﻁﻴﻁ ﻟﻠﻤﺭﺍﺠﻌﺔ ﺨﻁﻁ ﻭﺒﺭﺍﻤﺞ ﻤﻜﺘﻭﺒﺔ ﻤﻊ‬١٥
assurance procedures.
16.The internal audit should include operational .‫ﺇﺠﺭﺍﺀﺍﺕ ﻤﻼﺌﻤﺔ ﻟﻀﻤﺎﻥ ﻨﻭﻋﻴﺘﻬﺎ ﻭﺠﻭﺩﺘﻬﺎ‬
areas of key significance such as. ‫ – ﻴﺠﺏ ﺃﻥ ﺘﺸﻤل ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺍﻟﻤﺠﺎﻻﺕ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺭﺌﻴﺴﻴﺔ‬١٦
1) Overall risk management control system
such as on credit, liquidity, solvency, political, :‫ﺍﻟﺘﺎﻟﻴﺔ ﻤﺜل‬

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 ‫ﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺘﻴﺶ ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺒﻨﻮﻙ‬

‫‪foreign exchange, interest rates, etc.‬‬ ‫‪ – ١‬ﻨﻅﺎﻡ ﺸﺎﻤل ﻟﻠﺭﻗﺎﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ ﻤﻊ ﺍﻟﻤﺨﺎﻁﺭ ﻤﺜل ﺍﻻﺌﺘﻤﺎﻥ‬
‫)‪2‬‬ ‫‪Overall treasury management.‬‬
‫)‪3‬‬ ‫‪Loan book reviews involving credit‬‬ ‫ﻭﺍﻟﺴـﻴﻭﻟﺔ ﻭﺍﻟﺘﻁﻭﺭﺍﺕ ﺍﻟﺴﻴﺎﺴـﻴﺔ ﻭﺘﺒـﺎﺩل ﺍﻟﻌﻤﻼﺕ‬
‫‪judgment, adequacy of collateral, provisions.‬‬ ‫ﻭﺃﺴﻌﺎﺭ ﺍﻟﻔﺎﺌـﺩﺓ … ﺍﻟﺦ‪.‬‬
‫)‪4‬‬ ‫‪Pricing policies on products and services.‬‬
‫‪ – ٢‬ﺍﻹﺩﺍﺭﺓ ﺍﻟﺸﺎﻤﻠﺔ ﻟﺩﺍﺌﺭﺓ ﺍﻟﺨﺯﻴﻨﺔ‪.‬‬
‫)‪5‬‬ ‫‪New product/service developments.‬‬
‫)‪6‬‬ ‫‪Investment management policies and‬‬ ‫‪ – ٣‬ﻤﺭﺍﺠﻌﺔ ﺍﻟﻘﺭﻭﺽ ﻤﺜل ﺍﻟﻤﻘﺭﺭﺍﺕ ﺍﻻﺌﺘﻤﺎﻨﻴﺔ ﻭﻜﻔﺎﺀﺓ‬
‫‪control procedures.‬‬
‫ﺍﻟﻤﺨﺼﺼﺎﺕ ﻭﺍﻟﺭﻫﻥ‪.‬‬
‫)‪7‬‬ ‫‪Human resource management.‬‬
‫)‪8‬‬ ‫‪EDP strategy and function.‬‬ ‫‪ – ٤‬ﺴﻴﺎﺴﺎﺕ ﺘﺴﻌﻴﺭ ﺍﻟﺨﺩﻤﺎﺕ‪.‬‬
‫)‪9‬‬ ‫‪Any other area with significant risk.‬‬ ‫‪ – ٥‬ﺍﻟﺘﻁﻭﺭﺍﺕ ﻓﻲ ﺍﻟﺨﺩﻤﺎﺕ‪.‬‬
‫‪ – ٦‬ﺴﻴﺎﺴﺎﺕ ﺇﺩﺍﺭﺓ ﺍﻻﺴﺘﺜﻤﺎﺭ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﻤﺭﺍﻗﺒﺔ‪.‬‬
‫‪ – ٧‬ﺇﺩﺍﺭﺓ ﺍﻟﻤﻭﺍﺭﺩ ﺍﻟﺒﺸﺭﻴﺔ‪.‬‬
‫‪ – ٨‬ﺴﻴﺎﺴﺎﺕ ﺍﻟﺤﺎﺴﺏ ﺍﻵﻟﻲ ﻭﻭﻅﺎﺌﻔﻪ‪.‬‬
‫‪ – ٩‬ﺃﻱ ﻤﺠﺎﻻﺕ ﺃﺨﺭﻯ ﺫﺍﺕ ﻤﺨﺎﻁﺭ ﻋﺎﻟﻴﺔ‬

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