Saudi Arabia’s General Court of Audit and Malaysia’s National Audit Department signed a memorandum of understanding in Putrajaya on Saturday, creating a formal framework for cooperation in accounting, auditing and related professional practice.The agreement was signed by General Court of Audit President Dr Hussam Alangari and Malaysia’s Auditor General Wan Suraya Wan Mohd Radzi. The pact is intended to expand institutional cooperation between the two supreme audit bodies through exchanges of expertise and professional knowledge in fields linked to public-sector oversight.
The memorandum provides a basis for the two institutions to work together on audit methods, professional development and areas of shared technical interest. The arrangement also supports the exchange of information and experience, reflecting a wider effort by national audit institutions to strengthen capacity and improve the quality of public financial oversight.
The signing follows earlier contacts between the two bodies. Alangari met Wan Suraya in Kuala Lumpur in August 2025, when the two sides discussed cooperation, coordination and the exchange of expertise across relevant areas. Saudi Ambassador to Malaysia Musaed Al-Saleem attended that meeting.
Saudi Arabia’s Cabinet had authorised the president of the General Court of Audit, or a deputy, to discuss and sign a draft memorandum with Malaysia’s National Audit Department on cooperation in accounting, auditing and related professional fields. The authorisation formed part of a series of government decisions approving or permitting international cooperation agreements across several sectors.
The Putrajaya signing converts that authorisation into an operational bilateral arrangement between the audit institutions. It gives both sides a structured channel for technical engagement at a time when supreme audit bodies are placing greater emphasis on professional standards, institutional capacity and the exchange of specialised knowledge.
The General Court of Audit is Saudi Arabia’s supreme audit institution. Alangari, who has led the body since 2016, also holds roles within international audit organisations, including the International Organization of Supreme Audit Institutions. He serves as second vice-chair of INTOSAI, chairs its Policy, Finance and Administration Committee and heads the Arab Organization for Supreme Audit Institutions.
Malaysia’s National Audit Department is responsible for carrying out public-sector audits and producing the Auditor General’s Report, a key instrument in the country’s parliamentary accountability system. Wan Suraya has said the department’s work is intended to reinforce accountability, transparency and governance by identifying weaknesses and non-compliance and encouraging corrective action in public administration.
Malaysia’s public audit framework gives the Auditor General a central role in examining government financial statements, programmes and activities. Audit findings are reported through formal reports that support legislative scrutiny and follow-up by public institutions.
The two countries already cooperate within regional and international audit networks. Both institutions are members of the Asian Organization of Supreme Audit Institutions, where national audit bodies exchange knowledge on audit practices, capacity building and emerging oversight challenges.
Malaysia took part in ASOSAI discussions in Busan in 2023 that included bilateral meetings with several supreme audit institutions, among them Saudi Arabia’s General Court of Audit. Malaysia was also selected to chair an ASOSAI working group on state-owned enterprises, while Saudi Arabia was chosen to host the organisation’s 17th Assembly in 2027.
The latest memorandum narrows that broader multilateral engagement into a direct institutional framework covering accounting, auditing and professional practice. Such agreements typically allow audit bodies to share methodologies, organise professional exchanges and develop staff expertise while retaining their respective legal mandates and institutional independence.
Under its mandate, the GCA carries out post-audits of state revenues, expenditure and public assets, and examines whether audited entities comply with applicable financial and administrative rules. Its work includes financial, compliance and performance auditing across ministries, government bodies and entities in which the state has a financial interest. That remit makes exchanges on audit methodology and professional skills directly relevant to the institution’s core oversight responsibilities.
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