The State Audit Institution (SAI) was established in 1976 as an independent body, attached to the Federal National Council. It is considered as the Supreme audit authority in the United Arab Emirates. Its mandate includes auditing the federal government entities and fighting fraud and corruption. Vision: to be one of the leading institutions in the field of financial audit of public sector , at the international level. Mission: achieving excellence in performing audit functions and improving corporate governance, performance and accountability; protecting public funds and enhancing the capacity of national cadre.