State Audit Institution
The State Audit Institution (SAI) is the Supreme audit authority in the United Arab Emirates. The SAI is an independent body and attached to the Federal National Council. Besides auditing the federal government entities SAI mandate also include fighting fraud and corruption.
The SAI was established under Federal Law No. (7) of 1976 according to Article (136) of the Constitution.
This Law has been amended by the Federal Law No. (8) of 2011, superseding Law No. (7) of 1976, was issued on restructuring the SAI.