Introduction
An Overview:
Name: Central Organization for Control and Auditing (COCA) Country: The Republic of Yemen.

Foundation of COCA:
COCA is founded as Supreme Audit Institution with an independent considerable identity according to the Act No.45 for the year 1974 issued in Sana'a, in addition to the Act No.11 for the year 1972 issued in Aden. Moreover, the two SAIs ( in Sana'a, and Aden ) integrated as one SAI in 1990 after the Unification of the south and north of Yemen. To become the COCA in framework of Act No.(39)for the year 1992. The headquarter of COCA located in Sana'a, the Capital of the Republic of Yemen, and it includes (20) branches in the other Governorates. COCA is followed by the Presidential Office of the Republic.

COCA Sectors:
  1. Administrative Audit Sector.
  2. Economic Audit Sector.
  3. Administrative Units Audit Sector.
  4. Financial, Administrative and Technical Affairs Sector.
The current Act governs COCA:
  • The Presidential Act No. 39 for the year 1992.
  • Executive Regulations By-laws of COCA's Law. issued by Presidential Council No. (2) for the year 1993.
  • Group of Systems and Regulations issued to organize and manage COCA works, they are as below:
  • The System of Sub-contracting Service of the Chartered Accountants/Private Auditing Firms.
  • System of Professional remunerations.
  • Regulation of Country/Local and Abroad Training.
  • Regulation of Social Care Funds for COCA Members.
  • System of Periodical Incentives.
  • Judiciary Control Guidelines.
The Main Subject Areas in COCA:
Accounting, Administration, Economy, Law, Computer, Statistics, Engineering …etc.

COCA Staff Composition:
(1986) employees (including Technical Members)

The Official meetings held by COCA:
  1. The Annual Conference Leadership of COCA in the headquarter and COCA branches in governorates for the following aims:
    • Evaluation of COCA works during the last fiscal year in all different aspects of performance, especially in the field of implementation the Annual Plan for audit works in the headquarter and branches . As well as, defining the deviations if existed and finding out the necessary remedies to avoid it in future.
    • Evaluation of COCA Performance during the past year.
    • Evaluation of the strategies and policies of COCA appropriately as per the instructions of His Excellency, the President of the Republic.
    • Discussion of the working papers received from the Sectors for the purpose of building more effectiveness.
    • Studying any professional, financial and administrative problems or difficulties may face COCA.
    • Discussion and approval of COCA Overall Plan for the forthcoming year and a decree to be issued by COCA President regarding the implementation of the plan.

  2. The advisory meeting with the Judiciary Authority:
    The relationship between COCA and the Judiciary Authority “Public Funds Prosecution and Courts” gets a great importance since they are working for a common objective which is to protect the public funds and properties.
    Therefore, COCA leaders and Justice have organized such a relation through the advisory meeting, six meetings have been held during 1996-2005. Through these meetings COCA and Judiciary Authority have displayed their activities and they become able to solve many problems and obstacles occurred. This meeting contributes to find out a common language between them to consider the public funds issues.
    As a result of these meetings, a number of training programs have been conducted for COCA members in the fields of legal and judiciary control and for the Judiciary Authority in the field of accounting and auditing that may lead to common understanding of duties and functions of each institution. It, also, helps to integrate the database of public funds issues. As result, a committee has been established to prepare an automatic system through informative program which assists for data- sharing and information easily and a network connection through internet is in progress.
    These meetings are in continuous basis annually , the 7th advisory meeting is under preparation during the forthcoming two months , this meeting will be devoted to evaluate that relationship path and to identify the role of each institution in anti-corruption under the umbrella of current innovations, the election program of His Excellency President of the Republic and the government program which all assures the necessity of anti-corruption and to activate the mechanisms which will be integrated in the anti-corruption process. COCA, the Public Finance Prosecution and Courts, and the National Authority of Anti-corruption will carry out the great load of responsibility and working together with the other concerned parties and NGO’S since all of they are stakeholders in Anti-Corruption.
COCA Applicable Audit Manual:
Beside the international Audit Standards (IAS) COCA has its own Methodology called Comprehensive Audit Manual (CAM) along with its Guidelines which assist auditors on their duties easily.