The Financial Audit Institution
Brunei Darussalam Department of Audit was set up in 1935 during the administration of British Colonial Government. Until 1949, the government of Brunei Darussalam was still subject to the audit authority of Sarawak state in North Kalimantan.
At that time, the auditor responsible to conduct the audit task was a foreigner appointed by the British monarchy. But then the audit task was finally handed over to the locals in 1989.
The Supreme Audit Institution (SAI) of Brunei Darussalam was established on the basis of the law, by which its auditor general has to be appointed by the head of state. It is an investigative institution but its finance is not fully independent as it has no control over the state budget. Its Auditor General has to present a budget proposal to the ministry of finance, which then will decide the amount of its budget.
Brunei Darussalam SAI has the authority to audit entities owned or managed by the royal government and audit the finance of the royal government. It has the authority of asking all financial records of institutions or organizations it audits according to its mandate. It has no authority to seal but it can ask for documents or other things considered necessary for its audit task. The Brunei Darussalam SAI also has the authority to find a testimony from experts and cooperate with those related to the audit task according to the audit act. It conducts audits of finance, performance, compliance and EDP in line with the audit law. It does not conduct an interim audit and cannot present its audit reports to the public and to the media. It is thoroughly independent in designing its workplan, but it has no authority to recruit its staff.