FAA Launches The Second Edition of the Internal Audit Manual

​Financial Audit Authority in Dubai Launches

The Second Edition of the Internal Audit Manual to Support the Subject Entities in Applying Best Practices and Enhancing Government Operations

Dubai,  September 11 2025 – As part of its continued leadership in enhancing audit practices and following the success of the first edition, the Financial Audit Authority in Dubai has announced the launch of the second edition of the Internal Audit Manual. This strategic step reflects the Authority's commitment to developing an integrated regulatory framework characterised by flexibility and efficiency, while supporting a culture of continuous improvement across  subject entities.

This edition builds upon the success of the first edition, which received wide acclaim from various government entities and contributed to raising the efficiency of the internal audit function. The second edition serves as a professional reference that reinforces compliance with international internal audit standards issued by the Institute of Internal Auditors, while adopting a unified approach to auditing. These standards are mandatory for all individuals and functions delivering internal audit services, whether employed directly by the entity, outsourced to external providers, or through a combination of both.

The manual represents a pivotal milestone in the development of internal audit tools and mechanisms, offering full coverage of all phases of the audit process, from planning based on risk assessment, to executing audit tasks and documenting evidence, and ultimately, to reporting, formulating observations and recommendations, and following up on implementation. These enhancements strengthen the effectiveness of audit reporting and improve the readiness of subject entities to meet future requirements.

In this context, His Excellency Abdulrahman Al Hareb, Director General of the Financial Audit Authority, expressed his pride in launching this significant edition, affirming that it reflects the Authority's vision as a leading entity in promoting transparency, accountability, integrity, and excellence in the governance of public funds, through building an advanced regulatory framework that keeps pace with rapid transformation and meets the aspirations of the wise leadership.

His Excellency praised the efforts of the team involved in developing the manual, noting that it represents a key step towards enhancing the preparedness of subject entities, strengthening the principles of transparency and accountability, and improving the efficiency and agility of audit frameworks, all of which contribute to reinforcing trust among stakeholders.

He commented:
“The launch of this edition reflects the Authority's ongoing commitment to empowering talent within the subject entities, strengthening the capabilities of internal audit teams, and providing a professional work environment founded on integrity and independence thereby ensuring the achievement of strategic objectives and enhancing institutional sustainability

Through this initiative, the Financial Audit Authority reaffirms its continued commitment to supporting the national agenda, advancing the capabilities of subject entities, and embedding the principles of sound governance, contributing to the UAE's regional and global stature as a trusted center for audit excellence and institutional transparency.

Ps: The IA manual is available to download from FAA's website FAA.gov.ae