Constitutional and Legislative Guarantees for the Independence of Supreme Audit Institution in Arab Countries: A Comparative and Analytical Study, Almahdi Al-Meshai, Nassr Ahmad
Almahdi Aboulqasim Eisay Al-Meshai
PhD Candidate, Libyan Academy
Senior Employee, Managerial Control Authority
Tripoli
Libya
ORCID: 0009-0001-2637-3046
Professor Nassr Saleh Mohamad Ahmad
Accounting Department, Libyan Open University
Tripoli
Libya
ORCID: 0009-0004-0991-0710
Paper Type: Research
Received: 1 December 2025 / Revised: 13 January 2026 / Accepted: 15 January 2026 / Published: 6 March 2026
DOI: 10.47556/J.WJEMSD.22.3.2026.2
Purpose: The study aims to analyse the content of constitutions and governing laws that regulate the work of Supreme Audit Institutions (SAIs) in Arab countries. It will assess their adequacy in supporting the independence of these institutions.
Design/Methodology/Approach: The study employs Inductive Content Analysis. The framework was developed based on the content of constitutional and legal texts characterised by hierarchical ratios. In this framework, a ratio of 0.00 indicates a lack of independence, gradually increasing to strong independence at 1.00. Libya, Tunisia, Jordan, and Egypt were chosen for this study, as each country represents a significant model of global SAIs.
Findings: The study found that all the countries were in an average position regarding independence, with slight variations among them. Tunisia scored 0.73 (High), followed by Libya and Jordan with a score of 0.59 (Medium). The lowest score was for Egypt with 0.50 (Medium).
Originality/Value: This study is one of the few in the literature on SAIs conducted in Arab countries. Based on its results and in light of the theory of separation of powers, it proposes that these institutions be recognised as a fourth authority within the state, alongside the existing legislative, judicial, and executive authorities. This recognition would allow these agencies to operate with absolute independence.
Keywords: Independence; Supreme Audit Institutions; Inductive Content Analysis; Constitutions; Governing Laws and Regulating; Arab Countries; Fourth Authority
Citation: Al-Meshai, A. A. E. and Ahmad, N. S. M. (2026): Constitutional and legislative guarantees for the independence of supreme audit institution in Arab countries: a comparative and analytical study. World Journal of Entrepreneurship, Management and Sustainable Development (WJEMSD), Vol. 22, No. 3, pp. 195-210.