Saudi Aramco GI 289.000 AUDIT REPORTING PROCEDURES

This document outlines the official Saudi Aramco General Instruction Manual for Audit Reporting Procedures, specifically GI 289.000. It details the comprehensive process for communicating internal audit observations and recommendations, obtaining formal management responses, preparing and distributing comprehensive audit reports, and effectively following up on the implementation of audit recommendations across the organization.

The manual covers critical aspects such as the handling of repeat recommendations, special audits, audit scope limitations, and summary reporting to the Board Audit Committee (BAC). It also specifies procedures for following up on both internal and external audit reports, ensuring accountability and continuous improvement within Saudi Aramco's operations.

This guide is essential for understanding the standardized methodology for internal audit closure and compliance. Ideal for internal auditors, compliance officers, and management personnel involved in audit response and implementation within Saudi Aramco and similar large-scale energy corporations.