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Our Core Functions


The Supreme Audit Institution exercises a significant role in prevent and fight against -corruption in its capacity as the Supreme Audit Institution of the UAE to detect fraud and financial corruption over the auditees’ funds. It also particularly assigned with verifying the integrity and legality of managing these funds. In addition to receiving corruption and financial irregularities reports and investigating on it, and determining responsibility for them. SAI is the central authority in the country on following up the implementation of United Nation Convention against Corruption.​

Anti - Corruption Summary​

​SAI​ Role In Preventing and Combating Corruption

SAI exercises its audit competencies in preventing and combating corruption stated in Article No. 2 in the Federal Law No. 8 of 2011 on the Restructure of supreme Audit Institution that SAI shall be responsible for detecting fraud and financial corruption in the auditees.​


Reporting Corruption and Financial Violations

SAI allows all individuals to report corruption and financial violations regardless of their characteristics or categories, whether they are federal government employees or clients or suppliers of goods and services and other individuals


United Nations​ Convention Against Corruptions

The UAE SAI is responsible for detecting fraud, financial corruption, auditing public funds and auditees’ funds according to Article (2) of Federal Law No. (8) of 2011 on Restructure of SAI.


Protecting Integrity & Anti-Corruption in GCC

Upon the UAE beliefs that corruption is a multiform criminal phenomenon that adversely affects ethical values, politics and social and economic aspects, and according to its wish to invigorate efforts to combat and prevent corruption.​


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