A Proposed Framework to Support the Independence of the Central Organization for Control and Auditing in the Republic of Yemen in Light of the (INTOSAI) Principles)

This study addresses the urgent need to enhance the independence of the Central Organization for Control and Auditing (COCA) in Yemen, crucial for its efficient and objective oversight of state institutions. It aims to present a proposed framework to strengthen COCA's independence, based on the principles of the International Organization of Supreme Audit Institutions (INTOSAI). The study assesses COCA's current independence against these principles, identifies factors that negatively affect it, and proposes legislative and regulatory remedies. Using a descriptive-analytical methodology, the research examines the institutional independence frameworks and COCA's legal, organizational, functional, financial, and administrative realities in Yemen, as outlined in national laws. The study concludes that COCA lacks complete independence, with deficiencies in constitutional independence, organizational and administrative subordination to the Presidency, financial dependence on the executive, and exclusion of some senior positions from its oversight. It also found weak immunity and financial/administrative independence guarantees for employees. Consequently, an integrated five-dimensional framework is proposed, encompassing constitutional, legislative, structural, and procedural recommendations that align with INTOSAI principles.