The Abu Dhabi Accountability Authority (ADAA) updated its internal audit rules for entities under its mandate, aiming to tighten oversight of public funds and strengthen governance, according to Abu Dhabi Media Office.

Under the microscope: The revised framework now requires internal audit units to conduct continuous audits of financial and operational activities, play a role in appointing statutory auditors, and monitor audit outcomes more closely. The rules also introduce new performance indicators to better assess the effectiveness of internal controls — though details on these metrics were not disclosed.

A stronger digital push is central to the update: Audit units are expected to integrate data analytics into their reviews, while rules around the appointment of audit firms have been tightened to ensure transparency and higher-quality outcomes.

Bigger picture: The changes build on the rules’ first edition — issued in 2021 — and are part of ADAA’s wider efforts to align its oversight practices with international standards, enhance risk response, and consolidate Abu Dhabi’s standing as a regional governance benchmark.

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