Participate in the development of the key objectives of the audits to which other entities are subject to; prepare the audit plans with the aim to ensure the compliance of other entities with the financial laws, regulations, instructions and procedures adopted in the Kingdom; verify their adequacy and suitability to ensure the protection of funds, assets and properties against misappropriation, loss or manipulation; and develop manuals of procedures and processes to ensure the smooth functioning thereof and the efficiency of their results.