Federal Administrative Decision No. 159/2024 Concerning the Rules of Internal Audit for the Entities that are Subject to the Control of the UAE Accountability Authority

The Chairman of the UAE Accountability Authority:

Pursuant to the perusal of Federal Law No. 1/1972 On the Competencies of Ministries and Powers of Ministers, and its amendments;

Federal Decree-Law No. 26/2019 On the Public Finance, and its amendments;

Federal Law No. 32/2021 Concerning Commercial Companies; 

Federal Law No. 11/2023 On Procurement in the Federal Government;

Federal Decree-Law No. 41/2023 On the Regulation of the Accounting and Auditing Profession;

Federal Decree-Law No. 56/2023 Concerning the UAE Accountability Authority;

Cabinet Decision No. 3/2019 On the Adoption of the Internal Audit Methodology Manual of the Federal Government;

Cabinet Decision No. 48/2022 On the Implementing Regulation of Federal Law No. 12/2014 On the Regulation of the Auditing Profession;

Cabinet Decision No. 40/2024 On the Board Governance in the UAE Federal Government;

Ministerial Decision No. 403/2015 On the International Standards for the Auditing Profession;

The Guide to Digital Procurement Procedures for the Federal Government; and