MMMostafa Maarof
Supreme Audit Institution · Egypt

Auditing the systems the public sector runs on — including the intelligent ones.

I am Mostafa Maarof, Head of Audit Group at Egypt's Accountability State Authority (ASA) and external auditor of United Nations and international organizations. I co-authored INTOSAI's international guidance on auditing Artificial Intelligence solutions and cloud computing.

CIACISAAAIACFEACCA CertIPSASINTOSAI IDI Trainer
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Global footprint

Twelve countries. One line of work.

From Cairo to Bern, the throughline is the same — helping public institutions trust their own numbers, and increasingly, their own algorithms.

🇪🇬EgyptHome base — ASA headquarters, Cairo, and host to numerous regional trainings and conferences.
🇸🇦Saudi ArabiaInternal Audit Supervisor, SAJCO, Riyadh (2014–2019).
🇪🇹EthiopiaExternal Auditor, African Union Commission, Addis Ababa (FY2022).
🇦🇪United Arab EmiratesDelegate, WGISTA 3rd Annual Meeting & Seminar, Abu Dhabi (Dec 2022).
🇶🇦QatarTrainer, Application Controls, Doha (Sep 2024).
🇻🇳VietnamSpeaker, INTOSAI WGBD Annual Meeting, Ninh Binh (Sep 2024).
🇦🇹AustriaExternal Auditor, UNIDO, Vienna (FY2024–2025).
🇵🇭PhilippinesOn-site project audit visit, UNIDO country office.
🇨🇳ChinaSpeaker, INTOSAI WGBD Annual Meeting, Harbin (Sep 2025).
🇨🇭SwitzerlandDelegate, INTOSAI WGEPPP Forum, Bern (Oct 2025).
🇹🇳TunisiaSpeaker, ARABOSAI Scientific Forum, Hammamet (2026).
🇮🇹ItalyExternal Auditor, FAO, Rome (from FY2026).
02
About

A career built on the ledger — and now on the models behind it.

Supreme Audit Institution leader with 19+ years spanning external audit of United Nations and international organizations, IT and AI audit, cybersecurity, and ISSAI-based performance audit. I currently serve on the external audit team of the Food and Agriculture Organization (FAO), and previously audited UNIDO and the African Union Commission — co-authoring INTOSAI's guidance on auditing Artificial Intelligence solutions and cloud computing along the way. As a certified INTOSAI Development Initiative (IDI) trainer, I design and deliver capacity-building programs for Supreme Audit Institutions across Africa and the Arab region, and speak regularly at INTOSAI, EUROSAI and ARABOSAI forums on AI audit, big data and digital transformation.

Core expertise
IT Audit & ITGC AI Governance & Model Risk Cybersecurity Audit SAP ERP & Application Controls IT Governance (COBIT) ISSAI Performance & Compliance Audit IPSAS Financial Audit Fraud Risk Management Data Analytics — Power BI · Python · SQL Digital Transformation Assurance Banking-Sector IT Audit Enterprise Risk & Internal Controls Risk-Based Audit Planning Information Security Governance Capacity Building & Training
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Career

Professional experience

Dec 2019 – Present

Head of Audit Group

Accountability State Authority (ASA) — Egypt's Supreme Audit Institution, Cairo
  • Leading external audit engagements for United Nations and international organizations (FAO, UNIDO, African Union Commission) under IPSAS and ISSAI frameworks.
  • Directing IT audit programs across 12 public-sector banks, evaluating IT general controls and SAP application controls.
  • Leading performance and compliance audits of national land-reclamation projects and public agencies, mapped to SDGs 2, 7, 9 and 15.
  • Drafted the technical and financial proposals supporting ASA's appointment as external auditor of international organizations.

Full record of international engagements below ↓ — see Engagements.

Mar 2014 – Nov 2019

Internal Audit Supervisor

Shibh Al-Jazira Contracting Co. (SAJCO), Riyadh, Saudi Arabia
  • Directed end-to-end audits across finance, procurement, projects, HR and IT, identifying fiscal, operational, compliance and reputational risks.
  • Proposed revised debit procedures that cut the bad-debt ratio by 70%; designed a car-procurement policy eliminating SAR 3M in expenses.
  • Spearheaded the separation of the special-services division, reversing a SAR 0.9M loss (2016) onto a profitability path that reached SAR 8M by 2020.
  • Assessed ERP controls and supported implementation; advised on VAT compliance and warehouse-system integration that reduced stagnant stock by 5%.
Nov 2006 – Mar 2013

Senior Auditor

Accountability State Authority (ASA), Cairo, Egypt
  • Performed performance and compliance audits of 12 public-sector electricity, gas and petroleum companies.
  • Analyzed financial statements and records to identify risks and improvement opportunities.
04
International audit work

External audit of international organizations

FY2026

🇮🇹Food and Agriculture Organization of the UN (FAO)Incoming

Appointed by official decision to ASA's external audit team of FAO, Rome. Currently in transition and handover from the outgoing External Auditor, the Comptroller and Auditor General of India.

FY2024–25

🇦🇹United Nations Industrial Development Organization (UNIDO)

Led IT audits (ITGC, SAP application controls), audit assessments of AI initiatives, IPSAS financial statement audit, and performance audits across UNIDO projects, Vienna — including an on-site project audit visit to UNIDO's country office in the Philippines, plus special audits of GEF projects and the Major Repair & Replacement Fund.

FY2022

🇪🇹African Union Commission (AUC)

Assessed SAP application controls, reviewed the Office of Internal Oversight, and audited key financial statement line items under IPSAS, Addis Ababa.

2006–now

🇪🇬Public-sector banks & national projects — Egypt

IT audit leadership across 12 public-sector banks; ISSAI-based performance and compliance audits of national land-reclamation projects and public agencies, mapped to SDGs 2, 7, 9 and 15.

05
Impact

Results, not just responsibilities

01

Recovered hundreds of acres of state land by enforcing land-allocation terms and collected EGP 100M+ in overdue balances.

02

Presented audit findings at 40+ annual meetings attended by ministers and senior leadership; authored annual sectoral reports submitted to Parliament and the Presidency.

03

Drafted the technical and financial proposals that supported ASA's appointment as external auditor of three international organizations.

04

Led IT audit engagements across 12 public-sector banks, strengthening IT general control and application-control environments.

05

Authored scientific and instructional content for EUROSAI's international e-learning program on auditing AI in the public sector.

06

Represented Egypt's experience at INTOSAI, EUROSAI and ARABOSAI international conferences and technical forums.

06
INTOSAI, EUROSAI & ARABOSAI

International contributions & speaking

2026
Speaker · EUROSAI IT Working Group e-Seminar

From Data to Findings: Shortcuts for Audit Efficiency

Presented ASA's use of national digital platforms to raise audit efficiency, representing the ARABOSAI region before an international audience.

2026
Speaker · ARABOSAI Scientific Forum, Hammamet, Tunisia

Readiness of Supreme Audit Institutions to Leverage Big Data and AI

Presented at the "Spring Technology" forum — strategies, challenges and opportunities for AI adoption in public-sector auditing.

2025
Delegate · INTOSAI WGEPPP Forum, Bern, Switzerland

Making a Difference Through Data

Represented ASA at the INTOSAI Working Group on Evaluation of Public Policies and Programs Forum 2025, hosted by the Swiss Federal Audit Office — strengthening performance-audit and evaluation capacity through data analytics.

2025
Speaker · WGBD, Harbin, China

Implementing Artificial Intelligence in Audit Management Systems

Presented "Strategies and Challenges" at the 9th Annual Meeting of the INTOSAI Working Group on Big Data, representing ASA (SAI Egypt).

2023–25
Co-author · WGITA guidelines

Use and Review of Artificial Intelligence Solutions · Reviewing Cloud Computing

INTOSAI Working Group on IT Audit guidance for SAIs auditing AI systems and cloud environments — governance, model risk, data integrity.

2024
Speaker · WGBD, Ninh Binh, Vietnam

Enhancing ASA's Data Management Strategy

Presented at the 8th Annual Meeting of the INTOSAI Working Group on Big Data.

2023
Speaker · WGBD, Cairo, Egypt

Auditing E-Commerce in a Big Data Environment

Presented at the 7th Annual Meeting of the INTOSAI Working Group on Big Data.

2022–23
Contributor · ARABOSAI IT Audit Working Group

Comprehensive IT Audit Guidelines for Supreme Audit Institutions

Contributed to the development of ARABOSAI's regional IT audit guidance.

2022
Delegate · WGISTA 3rd Annual Meeting & 1st Seminar, Abu Dhabi, UAE

AI, Innovation, Governance and Auditing: Challenges and Opportunities

Attended the INTOSAI Working Group on the Impact of Science and Technology on Auditing's annual meeting and seminar, hosted by SAI UAE.

Observer · 13th ASOSAI Research Project

Remote Audit for SAIs: Future and Challenges

Participated in the international research initiative on remote audit practice.

Representative · Accountability State Authority (SAI Egypt)

INTOSAI Working Groups — WGITA, WGBD, WGISTA, WGEPPP

Represents ASA at annual meetings, technical seminars, webinars and international research initiatives across the four working groups.

07
Capacity building · Certified INTOSAI IDI Trainer

Training delivered to audit institutions

  • IT Audit
    National Audit Office of Mauritius (remote) — three-day program covering ITGC, access management, change management, backup & recovery, incident response and application controls
    Aug 2026
  • Banking-Sector Cybersecurity
    ARABOSAI Regional Banking Audit Programme (remote) — cybersecurity governance, threat landscape, digital-banking risk and regulatory requirements
    2026
  • AI Audit in the Public Sector
    EUROSAI ITWG Research & Training Hub — subject-matter expert, content developer, scriptwriter and presenter for an international e-learning program
    2025–2026
  • Fraud Risk Management — COSO 2023 Framework
    Accountability State Authority, Cairo — two-day workshop on governance, assessment, prevention, detection, investigation and corrective action
    Oct 2025
  • Corruption Prevention & Detection
    ASA members, Cairo
    Nov 2024
  • Application Controls
    Qatar State Audit Bureau & National Cyber Security Agency, Doha
    Sep 2024
  • Modern Information Systems Auditing Methods
    Members of 16 Arab Supreme Audit Institutions, ARABOSAI, Cairo
    Jul 2024
  • Performance Audit Practices — ISSAI 300 / 3000
    South Sudan National Audit Chamber
    Aug 2022
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Certifications

Credentials

2025AAIAISACA Advanced in AI Audit
2024CertIPSASACCA Certificate in IPSAS
2021CISACertified Information Systems Auditor, ISACA
2021IDI ToTCertified Trainer, INTOSAI Development Initiative
2020CFECertified Fraud Examiner, ACFE
2019CIACertified Internal Auditor, IIA

Education

M.A., Data Analytics & Artificial Intelligence (in progress)Steinbeis University, Germany
B.Com., Accounting & AuditingFaculty of Commerce, Cairo University, 2005 — Very Good with Honours

Professional Memberships

Egyptian Society of Accountants & Auditors — ESAA (since 2014) · ISACA · Institute of Internal Auditors (IIA) · Association of Certified Fraud Examiners (ACFE)

Recent professional development

Data Analytics & Microsoft Copilot — AFISI, 2026 AI Ambassadors Program — National Telecommunication Institute, 2026 Generative AI in Finance — CFTE & Egyptian Banking Institute, 2024–25 E-Government Auditing — General Court of Audit, Saudi Arabia, 2023 Audit & Data Analytics with Excel and Power BI — ASA, 2023 SAP System Auditing — EgyptAir Training Academy, 2022 SAP FI Consultant — SAP Egypt, 2021

Languages — Arabic (native) · English (professional fluency)

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Contact

Assurance, advisory, or capacity building — let's talk.

contact@mostafamaarof.com

linkedin.com/in/mostafamaarof

Based in Cairo, Egypt — engagements across Vienna, Rome and the wider region.