Peace be upon you and God's mercy and blessings be upon you,,,
Control, as is known to all, is one of the five components of the Department, and is intended to diagnose, identify and address errors by developing appropriate solutions that are feasible.

The internal control has gone through stages in which it evolved from maintaining cash from theft and embezzlement to a set of procedures and means that would ensure the accuracy of the accounting data recorded in the books and records and free from errors or manipulation in addition to protecting the element of cash and assets.

 In addition, internal control has evolved at present and its role is to preserve the funds of the institutions and their assets, to ensure that the decisions taken are consistent with the laws, regulations and instructions, rationalize the use of available resources and improve the performance and actual practice of activities to achieve production efficiency and efficiency.

Finally, I say that the main objective of censorship is not to catch and punish the perpetrators, as is common among some, but also to expose the employees' creativity and reward them, as well as to ensure equality between rights and duties.

Supervision should also be seen as another measure of performance evaluation that aims to achieve the interests of employees alongside the interest of the institution in which they work.

Abdullah Al-Nueimi
Director of Administrative and Financial Control Department.