The legal system of the UAE Audit Bureau "a comparative study"

The State Audit Bureau is a body that has an executive evaluation activity and is subject to oversight by the legislative authority in some countries, and enjoys independence from the executive authority and aims to verify the completion of financial operations and that all accounting data are correct and legitimate, as well as to ensure efficiency and effectiveness in the performance of government agencies and institutions in achieving the purpose of their establishment and programs. The meaning of the independence desired by the UAE legislator is not to make the Bureau isolated from the rest of the state institutions, as it is nothing more than an administrative body, but the legislator considered it an independent body attached to the National Council, but it is not part of the organizational structure of the Council, and therefore does not attach a political character to it, and this subordination means supervision and assistance, especially in the field of control over public funds. The main feature that distinguishes accounting debts from other administrative units is its independence in exercising its effective advisory and supervisory function with regard to state finances.