Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
32a. Independent scrutiny
Qatar score: 0/100
Military-owned businesses are not subject to any scrutiny or auditing processes.
Military-owned businesses are subject to some scrutiny, but it is known that such processes lack independence or reliability.
There are no military-owned businesses, or where military-owned businesses exist they subject their financial statements to an independent external audit, based on relevant international auditing standards.
Military-owned businesses are not subject to transparent independent scrutiny in Qatar. The military and security sectors do not get scrutinised and/or audited, they are the only sectors in the Qatari Government that have immunity from any kind of oversight. The Emir, as the chief commander of the armed forces, has direct authority that supersedes the authority of the legislature . For Qatar, defence and security is a taboo, and access to internal information is not possible. Therefore, according to our sources, scrutiny over the military or defence-related activities, including the businesses, does not take place [2,3]. There are no controls or laws that regulate the work of the defence sector, including the armed forces. The military and defence sectors are typically run by powerful Qatari families and tribes, who also keep information on military owned businesses confidential.
(1)” Law no. (11) of 2016: Concerning the State Audit Bureau”, Contracts Departments, accessed October 17, 2018, https://bit.ly/2P668Z3.
(2)Interview, Researcher, NA, May 5-7, 2019.
(3)Interview, Financial Officer, Qatari MoD, Doha, May 15-16, 2019.
Qatar score: 0/100
Audit details are not generally made available to the public.
Though available to the public, audit details may be incomplete or abbreviated.
Full audit details are available to the public.
Audit details are not typically made available to the public, due to the lack of an oversight body that audits the defence institutions . The military and security sectors are excluded from all types of state audits, whether through the State’s Audit Bureau or the Administrative Control and Transparency Authority. The government considers all information related to military, defence and security to be classified. 
(1)” Law no.11, 2016: Concerning the State Audit Bureau”, Contracts Departments, accessed October 17, 2018, https://bit.ly/2P668Z3.
(2)Interview, Financial Officer, Qatari MoD, Doha, Qatar, May 15-16, 2019.
Compare scores by country
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|Country||32a. Independent scrutiny||32b. Transparency|
|Algeria||0 / 100||0 / 100|
|Angola||50 / 100||0 / 100|
|Burkina Faso||0 / 100||0 / 100|
|Cameroon||100 / 100||NA|
|Cote d'Ivoire||100 / 100||NA|
|Egypt||0 / 100||0 / 100|
|Ghana||50 / 100||50 / 100|
|Jordan||0 / 100||0 / 100|
|Kuwait||100 / 100||NA|
|Lebanon||50 / 100||0 / 100|
|Mali||0 / 100||0 / 100|
|Morocco||100 / 100||NA|
|Niger||100 / 100||NA|
|Nigeria||50 / 100||0 / 100|
|Oman||0 / 100||0 / 100|
|Palestine||100 / 100||NA|
|Qatar||0 / 100||0 / 100|
|Saudi Arabia||0 / 100||0 / 100|
|Tunisia||100 / 100||NA|
|United Arab Emirates||100 / 100||NA|