Kuwaiti Audit Bureau Role in Auditing Government Agencies from Employees’ Perspectives: An Exploratory Study

Abstract

This exploratory study investigates the auditing role of the Kuwaiti Audit Bureau (KAB) of government agencies from employees’ perspectives, regarding rationalization of public spending, detecting deviations and violations, and taking timely corrective measures to stop any wrongdoing. The study was based on a questionnaire which was administered in the fall 2014 to a random sample of (500) employees of the KAB and audited government agencies. The study shows that employees evaluate highly the effectiveness of its role, and recommends how this role can be enhanced.