Article(22):
COCA is fully independent in performance of its duties and it is not permissible for any body whoever may be to interfere in its affairs of its branches or employees in whatever form.
Article (23):
it is not permissible for all COCA employees to practice any work or activities that directly or indirectly affect COCA independence and neutrality in control and auditing work.
in particular, they are forbidden to do he following :-
- To perform other work in whatever form for a salary or remuneration payable form public money otherwise . this prohibition does not include contribution in research and training fields provided that a permission is obtained form the president.
- To practice any free profession or do any commercial , industrial or financial work or any other work which conflict with the concept of independence and neutrality of COCA.
- To buy anything out of public money or to sell or to let anything of their properties or exchange it for something . this prohibition does not apply to deals governed by public rules.
- To join any political faction or have political shade or participate in the political parties campaigns.
- To practice any audit or examination of accounts with a view of rendering service to any party, political organization or for any other purpose outside COCA objectives or affecting its independence and neutrality.
Article (24):
- It is permissible to appoint or transfer to a unit for a technical member who has participated in auditing that unit during the last 3 years.
- It is not permissible to assign any technical member to audit- a unit if it- proves that there is any kind of relationship between that technical member and the management of that unit.
Article(25):
the state concerned authorities are in no way allowed to appoint coca to audit or examine accounts or activities with a view to achieve goals outside coca objectives and duties or affect its independence and neutrality .
In all cases, it is prohibited to use coca authorities, powers and employees by any other party except for the purpose of achieving the objectives of this act.
Article(26):
the President will have the powers entrusted to the Minister of Civil Service and administrative reform stipulated in law and by- laws , relating to the utilization of funds in coca budget and the regulation of its work and employees affairs. He will have the authority to give travel permit to coca employees to travel abroad.
The president travel is to be obtained form the President of the Presidential Council .
Article (28):
Technical members of COCA are protected with immunity against all sorts of pressure and inference which may hinder the performance of their duties.
Every technical member should be conservative in away to preserve the independence and neutrality of COCA.
Article(29):
In case of dispute between COCA and any auditee which is not settled at all concerned levels , the President shall have the right to refer the mater to the Presidential Council.
Article(30):
To preserve the independence and neutrality of the licensed audit firms employed by COCA to audit economic units , COCA will collect audit fees form the auditees and then pay that to the audit firms out of COCA account. The executive regulations determine how fees are to be estimated , collected and paid .
