—Audit Management Software · the UAE
UAE internal audit operates in a two-tier regulatory environment — federal (SCA, CBUAE, UAEAA) and emirate-level (ADAA in Abu Dhabi). SCA's Governance Guide for PJSCs was amended twice in 2025; CBUAE's Internal Controls regulation requires an independent audit function with unfiltered Board access. ControlVista is the bilingual, on-premise audit management software that fits both perimeters, built in the Gulf, for the Gulf.
The the UAE regulatory perimeter
—The Three Pillars
The corporate-governance code, the central-bank rulebook, and the public-sector audit body — the three regulators every internal audit function answers to.
Twice amended in 2025 — the January 2025 circular tightened internal-control and risk-management expectations under a COSO-aligned framework; Chairman's Board Resolution No. 24 of 2025 (effective 26 August 2025) conditionally permits Chair/CEO combination subject to enhanced oversight.
Requires a permanent independent internal audit function, an audit committee that approves the annual risk-based plan, and unfiltered Board access. Reinforced by the Risk Management and Operational Risk Standards in the CBUAE Rulebook.
The UAE Accountability Authority (UAEAA) is the federal Supreme Audit Institution, attached to the Federal National Council. The Abu Dhabi Accountability Authority (ADAA) audits public funds at emirate level and reports to the Ruler of Abu Dhabi.
—What Changed in 2025–2026
The developments your audit committee will ask about — and the ones your software shortlist needs to absorb without re-platforming.
Effective 26 August 2025. Conditionally permits combined Chair/CEO roles, strengthens internal control and risk management expectations, and expands disclosure requirements for PJSCs.
The UAE Internal Auditors Association and the Central Bank signed a formal cooperation MoU to deepen internal-audit supervision in licensed financial institutions — a clear signal that the regulator expects mature audit functions.
Replaced the 2017 IPPF. The IIA-affiliated UAE IAA (founded 1995, affiliate since 2006) has been active in implementation guidance for the new 5 Domains / 15 Principles / 52 Standards architecture.
Under Federal Decree-Law 47/2022 and Ministerial Decisions 82 and 114 of 2023, audited IFRS financials are mandatory for revenue above AED 50m and for Qualifying Free Zone Persons. Internal audit functions now share more touchpoints with the FTA filing perimeter.
Mandatory globally for IIA-conforming functions from 5 February 2026. Specifies four governance, six risk-management and seven control-activity criteria to be assessed in every relevant engagement.
—Why ControlVista in the UAE
ControlVista runs inside the perimeter that UAE procurement teams already accept — the data centre, the private cloud, or the in-country Azure region. Bilingual at the schema level means that audit-committee packs render natively in Arabic and English without rework. The IIA 2024 lifecycle is the spine of the product, not a tag bolted onto a generic GRC tool.
Runs inside the perimeter the UAE procurement teams already accept. Your data centre or private cloud, never our cloud. Source-code escrow available.
English and Arabic on every user-facing field. the UAE audit-committee packs render natively in both languages — not as a translation overlay.
Universe, strategy, plan, engagement, opinion, action — the lifecycle the new Standards require, with evidence of conformance produced as a by-product of work.
VistaAssist accelerates writing across every module, then hands judgement back to the auditor. Drafts attributed, editable, always inside the perimeter.
—Frequently Asked
Yes. The platform's COSO-aligned control library and risk-management workflows map to the January 2025 and August 2025 (Resolution 24/2025) amendments. Committee reporting reflects the expanded disclosure expectations for PJSCs.
Yes. The platform implements three-stage sign-off on every working paper, supports the annual risk-based plan workflow the regulation requires, and enables unfiltered Board access via the audit-committee view. On-premise deployment ensures evidence stays inside the bank's perimeter.
Yes. The combined-assurance view distinguishes between internal-audit and SAI-audited scope; engagement reports are exportable in formats compatible with both ADAA and UAEAA cycles.
Yes. Arabic is stored at the field level — not as a translation overlay. RTL layouts, native typography (Cairo) and Arabic-first committee packs are produced from the same engagement record as the English version.
Yes. ControlVista is deployed on-premise by default and can run inside in-country private clouds — including Microsoft's UAE Azure regions that now host SAP HANA workloads for data residency. The vendor never has access to engagement files.
—Across the Gulf
QFMA · QCB · State Audit Bureau · IIA Qatar
CMA · SAMA · GCA · SAIA
FSA · CBO · State Audit Institution · IIA Oman
CBB · MOIC · National Audit Office · IIA-Bahrain
CMA · CBK · State Audit Bureau · IIA Kuwait
—Request a demo
A 30-minute walkthrough with the team that built it — from the audit universe to the board-ready committee pack, in English and Arabic.
A product of Vantage Technologies.