The Government

Government of the Emirate of Abu Dhabi

The Executive Council

The Executive Council of the Emirate of Abu Dhabi

Subject Entity

Any Government department, agency, State Owned Entity or State Owned Subsidiaries

Senior Management

Is the highest administrative authority found in the Subject Entity (Chairman/Board of Directors, etc.)

The Audit Committee

The Committee established by the Senior Management of the Subject Entity to oversee audit operations and circumstances

Departments

Government Departments

ADAA

Abu Dhabi Accountability Authority (ADAA)

Internal Auditors

Employees of the Subject Entity’s Internal Audit Function

External Auditors

Audit firms who are assigned to provide external or internal audit services

Stakeholders

Every person and/or party with an interest in the Subject Entity, e.g. staff, creditors and clients

Internal Audit

Is an independent, objective assurance and consulting activity designed to add value and improve organizations’ operations. It helps organizations to evaluate and improve the effectiveness of risk management, control, and governance processes

The Internal Audit Charter

The Charter that describes the mission, independence and objectivity, scope and responsibilities, authority, accountability and standards of the Internal Audit function at the Subject Entity

The Audit Committee Charter