MUSCAT: The authority described preventive control as a system of proactive measures implemented before activities are initiated to prevent errors, irregularities, and financial or administrative violations from occurring in the first place. It aims to strengthen institutional work by shifting audit from a ‘reactive’ approach to one focused on ‘early prevention’.

Among the preventive control practices implemented by the authority are pre-audits of development projects, reviews of legislation, conflict-of-interest prevention, financial declaration requirements and integrity and awareness programmes.

The authority also carries out performance audits, assesses the effectiveness of financial and administrative systems, audits final accounts, handles complaints and reports, and reviews annual disclosures by government officials concerning their dealings with the government.

Preventive control can help reduce the costs associated with correcting errors and rework while enabling the early detection of irregularities and preventing the misallocation or depletion of resources.

It also supports compliance with quality standards by promoting clear operating procedures, while helping mitigate risks and prevent fraud.

According to the authority, preventive control translates the principles of transparency and accountability into practical measures by identifying risks early and taking steps to mitigate them or reduce their potential impact.

The approach also contributes to protecting national resources and supporting Oman’s future development visions through early-warning mechanisms and proactive analysis.