Page ContentSAI Overview The Supreme 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. Read More Establishment Law On the Establishment and Reorganization of the Supreme Audit Institution Federal law no. (7) of 1976 on the establishment of the Supreme Audit Institution Federal law no. (8) of 2011 on the reorganization of the Supreme Audit Institution Vision, Mission & Values ValuesValuesNeutralityIntegrityAccountabilityProfessionalism MissionMissionAchieving professional excellence in performing audit functions and participating in improving corporate governance, performance and accountability in public sector. This is in addition to protecting public funds and enhancing the capacity building of national workforce. VisionVisionThe SAI strives to be one of the leading institutions in the field of financial audit of public sector at the international level. Organization Chart