The Kuwait Audit Bureau, established in 1964, is an independent democratic institution affiliated to the National Assembly. The Bureau's principle responsibility is to monitor the State's revenues and expenditures. It supervises the collection of state income and expenditures and ensures that the systems and means used are appropriate to protect public funds. This supervision covers all ministries, public administrations, municipalities, public institutions and authorities and those companies in which 50 per cent of the capital is owned by the State.
The Chairman of the Bureau is appointed by an Amiri Decree following a nomination by the Speaker of the National Assembly and approval of the nomination by a majority of the members. The Chairman cannot be relieved of his office without the approval of the majority of members.

The responsibilities and authority of the Bureau extend to employment affairs, tenders and inspection of stocks of stores, warehouses, workshops and libraries. At the end of every financial year, the Bureau prepares an Annual Report.

The Audit Bureau participates in local, regional and international conferences and seminars - including those of the heads of GCC audit bureaus. It is an active member of three international organisations, including some of the higher financial auditing bodies of the world.