The State Audit Institution (SAI) is participating in the 15th Meeting of the Undersecretaries Committee of the GCC SAIs to be held next Tuesday in the General Secretariat headquarters in Riyadh. This is a preparatory session for the 11th Meeting of the Presidents of GCC SAIs to be held in November. The agenda of this meeting includes many topics related to joint audit works in addition to increasing professional competence, exchanging expertise and enhancing the cooperation between the GCC countries in the area of financial and administrative audit. This meeting will discuss the most important resolutions issued by the SAIs Presidents during their last meeting and the General Secretariat report on the benefits derived from the recommendations of the INTOSAI conference recently held in Austria regarding SAIs independence. The meeting will also include a review of the recommendations of the Training and Development Committee with respect to the training programs of this year. Furthermore, it will highlight the results of the questionnaire aiming to analyse the reasons behind the limited participation in a number of studies and researches conducted as a part of the GCC competition for Researches and Studies in the area of financial audit. In addition, it will identify the benefits of the guidelines of evaluating the financial impacts on the public sector. The participants will review all the topics related to GCC SAIs in order to issue recommendations to be presented in the Meeting of the Presidents of GCC SAIs to take the necessary decisions and actions.