The objective behind SAB's establishment was to achieve effective control over public funds in order to protect them and guarantee their use in the most appropriate way leading to the realization of strategies and delivery of goals. This objective is accomplished through the application of the provisions stipulated in sab’s establishment decree No. (30) for the year 1964 and its amendments. in effect of this law, SAB has held the duty of overseeing the collection of state revenues and the settlement of its expenses within the limits of budget allocations in addition to sustaining the adequacy of the followed systems and procedures used to safeguard public funds and prevent any misuse. Throughout the practice of its regulatory role, SAB has been devoted to building strong relations with entities that are subject to its oversight supported by its motto “Partners & Auditors”. SAB has correspondingly assisted these entities in managing their financial and accounting affairs and resolving their problems, which was realized by engaging in an effective cooperation with related state agencies.