State Audit Institution in United Arab Emirates

Abstract

Purpose

The purpose of this paper is to look at the fundamental properties of the State Audit Institution (SAI) and the legitimacy behind the forming of such an organization.

Design/methodology/approach

The paper provides a descriptive account of the background of the SAI and presents an analytical explanation of the topics covered by the Federal Law No. 7 of 1976.

Findings

The description shows the main principles of SAI, within an increased emphasis on how the SAI attempts to fulfil its legal duties and obligations to achieve its objectives. As a result, the SAI plays an important oversight role when it comes to federal and local government operations in the UAE.

Originality/value

The study looks at the advancement of government transparency in the UAE and reveals how the UAE government has become more proactive over the years in informing state laws to promote the economy, efficiency and effectiveness of UAE programs and operations.

Citation

Ibrahim, M. (2010), "State Audit Institution in United Arab Emirates", International Journal of Law and Management, Vol. 52 No. 6, pp. 464-468. https://doi.org/10.1108/17542431011093153