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Wondering about the different types of Supreme Audit Institutions, the way they function and their valuable work? Browse through the country pages to get a holistic picture of each SAI in regards to:

SAI: Yemen

WB Economic Classification: Least Developed Countries
SAI Main Characteristics:

Please note that due to the ongoing conflict there are currently two organizations operating under the name “Central Organization For Controlling And Auditing” in Yemen. The organization recognized by INTOSAI is headquartered in Aden.

Type of SAI: Westminster model

Size: 2200 employees

Structure:  Organisational structure (in Arabic) can be found here.

Strategic Plan: not available

Website: The SAI’s original website, www.coca.gov.ye, is no longer run by the INTOSAI-recognized SAI.

الجهاز المركزي للرقابة والمحاسبة

Central Organization For Controlling And Auditing

 


Capacity development activities

Projects registered in the SAI Capacity database

Ben. level
Project name
Status
Global
Stronger SAIs for improved transparency, accountability, oversight of public finance governance and service delivery and for sustainable development
Ongoing
Source of funding European Commission
Total budget (in US $) $ 3301699
Duration from 2019-07-01
Duration to 2023-12-31
Support Categories covered
View Project
Global
IDI Work stream Relevant SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Global Foundations Unit
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Professional SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Independent SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Well Governed SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
Contract between the MFA, Ireland (rep by Irish Aid) and INTOSAI Development Initiative (IDI)
Ongoing
Source of funding Government of Ireland
Total budget (in US $) $ 551000
Duration from 2022-01-01
Duration to 2023-12-31
Support Categories covered
View Project
Global
Strengthening Public External Audit 2023-2026
Ongoing
Source of funding Government of Canada
Total budget (in US $) $ 2850000
Duration from 2023-03-31
Duration to 2026-03-31
Support Categories covered Institutional capacity – SAI Independence, Institutional gender capacity, Audit of gender issues or Sustainable Development Goal 5 audit, Sustainable Development Goals (SDG) audit, Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits, Administrative Services, External Stakeholder Relations, Other form of support
View Project
Regional
ASOSAI Seminar on "Challenges in IT Audit and How to Deal with them" (Virtual, February 2023)
Completed
Source of funding ASOSAI
Total budget (in US $) $ 1000
Duration from 2023-02-07
Duration to 2023-02-15
Support Categories covered IT Audit
View Project
Regional
ASOSAI Seminar in 2020 on "Audit on Implementation of SDGs" and "SAI’s Responses to COVID-19"
Completed
Source of funding ASOSAI
Total budget (in US $) $ 1000
Duration from 2020-12-01
Duration to 2020-12-04
Support Categories covered
View Project
Global
IDI/ Director General, Strategic Support Unit and Administration
Ongoing
Source of funding European Commission, Government of Austria, Government of Norway, Government of Sweden, Office of the Auditor General of Norway, Swedish National Audit Office, UK Department of International Development
Total budget (in US $) $ 4091114
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Organisational capacity, Administrative Services, External Stakeholder Relations, Other form of support
View Project
Global
IDI/ Global Foundations
Ongoing
Source of funding European Commission, Government of Austria, Government of Ireland, Government of Norway, Government of Sweden, IDI basket funds, Office of the Auditor General of Norway, UK Department of International Development
Total budget (in US $) $ 3517886
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered External Stakeholder Relations, Other form of support
View Project
Global
IDI/Professional SAIs Workstream
Ongoing
Source of funding European Commission, Government of Canada, Government of Norway, Government of Sweden, IDI basket funds, UK Department of International Development
Total budget (in US $) $ 11217714
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit
View Project
Global
IDI/Relevant SAIs Workstream
Ongoing
Source of funding
Total budget (in US $) $ 9687780
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit, IT Audit, Other form of support
View Project
Global
IDI/Well-governed SAIs Workstream
Ongoing
Source of funding Government of Canada, IDI basket funds, Switzerland State Security for Economic Affairs (SECO)
Total budget (in US $) $ 15465406
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Institutional gender capacity, Organisational capacity, External Stakeholder Relations
View Project
Regional
ASOSAI-sponsored Training Course on eLearning for Resource Persons
Completed
Source of funding ASOSAI
Total budget (in US $) $ 21200
Duration from 2019-02-04
Duration to 2019-07-12
Support Categories covered
View Project
Global
JICA knowledge Co-creation Program in 2019 on “Government Audit on Public Construction Works”
Completed
Source of funding Japan International Cooperation Agency (JICA)
Total budget (in US $) $ 69300
Duration from 2019-07-04
Duration to 2019-07-26
Support Categories covered Other Specialized Audits
View Project
Regional
ASOSAI seminar in 2019 on “Quality Control/Quality Assurance,”
Completed
Source of funding ASOSAI
Total budget (in US $) $ 42000
Duration from 2019-12-02
Duration to 2019-12-06
Support Categories covered
View Project
Regional
IDI/ARABOSAI Certification Programme for Training Specialists 2013-2014
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 89095
Duration from 2013-01-01
Duration to 2014-12-31
Support Categories covered Organisational capacity
View Project
Global
IDI/ Global Programme on Specialised Audits – IT Auditing 2012-2015
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 883179
Duration from 2012-01-01
Duration to 2015-12-31
Support Categories covered IT Audit
View Project
Global
IDI/3i Programme (ISSAI Implementation Initiative) 2012-2019
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 4520452
Duration from 2012-01-01
Duration to 2019-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit
View Project
Country
Yemen – Strengthening the role of Yemeni SAI in audit of development plans (60 months)
Proposed (Expression of interest)
Source of funding
Total budget (in US $) $ 562000
Duration from 2014-08-01
Duration to 2019-08-01
Support Categories covered Organisational capacity
View Project
Country
Yemen Public Finance Modernization Project
Completed
Source of funding World Bank
Total budget (in US $) $ 750000
Duration from 2010-12-20
Duration to 2015-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Other Specialized Audits
View Project
Country
Cooperation with the Court of Audit of Yemen
Completed
Source of funding German Ministry for Economic Cooperation and Development (BMZ)
Total budget (in US $) $
Duration from 2000-01-01
Duration to 2012-12-31
Support Categories covered Organisational capacity
View Project
Country
Yemen – Capacity Building Support for the Central Organisation for Control and Auditing of Yemen
Proposed (No expression of interest)
Source of funding Financing sought
Total budget (in US $) $ 2171776
Duration from 2012-04-01
Duration to 2015-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits, External Stakeholder Relations
View Project
Regional
IDI/ARABOSAI Quality Assurance Programme 2011-2012
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 264171
Duration from 2011-11-01
Duration to 2012-10-31
Support Categories covered Organisational capacity, Financial audit, Performance audit
View Project
Regional
ASOSAI -The Regional Initiative of ASOSAI on Promoting the Value and Benefits of Adopting the International Standards for Supreme Audit Institutions (ISSAIs) 2012-2016
Completed
Source of funding Incorporated into the ISSAI Implementation Initiative, World Bank funded, delivered by IDI
Total budget (in US $) $ 327285
Duration from 2012-04-01
Duration to 2015-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Performance audit, External Stakeholder Relations
View Project
Regional
ARABOSAI -Building functional, organizational and capacity building 2012-2014
Completed
Source of funding USAID and INTOSAI Development Initiative (IDI)
Total budget (in US $) $ 965000
Duration from 2012-04-01
Duration to 2014-12-31
Support Categories covered Organisational capacity, Other Specialized Audits, Administrative Services
View Project

SAI Performance

SAI PMF Assessments

[2017-11-17] A special type

PEFA Assessments

(Indicators related to SAI are indicators 29.2,30,31)[2008-06-01]

Open Budget Index

(Questions related to SAI are questions AR, 97-102, 118-124, 139-142)[2017-12-31][2015-12-31][2012-12-31][2010-12-31][2008-12-31]