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.
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.