“An Independent Federal Department shall be established headed by an Auditor General who shall be appointed by decree, to perform audit over the Federation and reporting organizations and bodies, as well as to review any other accounts assigned to the mentioned department for that purpose, according to the law."

Therefore, this department was established and called the SAI under federal law No.(7) of 1976, which guarantees all aspects of SAI independence (functionally and financially).

Its remit includes all UAE Federal Government Ministries and organisations, and corporations in which the federal government has a minimum 25% shareholding.

The SAI has a total of 70 organisations to audit. Of these, 12 are corporations owned or partially owned by the Federal Government.

Today, the SAI is striving to become one of the world’s top audit institutions.

It is working towards this goal by introducing best practice auditing, recruiting the best people, and offering the best professional career path to UAE National graduates.