—SMEs & Growing Companies
Internal audit software for SMEs, for when governance arrives before scale.
Listing on a growth market or becoming a joint-stock company brings an audit committee — and with it the expectation of a risk-based plan, sound working papers and findings tracked to closure. ControlVista gives a small audit team the whole IIA 2024 lifecycle in one record, without building it from spreadsheets.
Supervisors and audit bodies across the GCC
- CMA (Saudi) · Nomu
- QFMA (Qatar)
- SCA (UAE)
- MOIC (Bahrain)
- Oman (SAOC principles)
- CMA (Kuwait)
- IIA Standards 2024
—What's Different
Why audit in smes & growing companies is different.
A small team runs the whole lifecycle
One auditor, or a handful, covers planning, fieldwork, reporting and follow-up. Every hour spent reconciling spreadsheets and chasing email is an hour not spent auditing.
Governance arrives before scale
Listing on Nomu or a secondary market, or converting to a joint-stock company, brings an audit committee that expects the same risk-based discipline a large company shows — long before the audit team is large.
Outsourced work, your record
When some of the work is outsourced or co-sourced, the plan, the findings and the follow-up still need to live in the company's own record — not in a provider's files.
—Across the GCC
Who sets the bar, country by country.
- Saudi Arabia
Capital Market Authority · Nomu
Under the CMA Corporate Governance Regulations, companies on the Nomu Parallel Market must have an audit committee of three to five members with no executive directors; the internal audit unit provisions are guidance for Nomu companies.
- Qatar
QFMA
The 2025 Governance Code for Listed Companies applies in full to the main market and on a comply-or-explain basis to secondary-market companies.
- UAE
SCA
Under the SCA Joint Stock Companies Governance Guide (2020, amended 2024), listed public joint-stock companies must keep a permanent audit committee — the bar a growing company meets when it lists.
- Bahrain
Commercial Companies Law
Since a 2018 amendment, all joint-stock companies — public and closed — must have an audit committee; a 2022 decree gives closed companies more flexibility in its make-up.
- Oman
Ministerial Decision 5/2025
In force since January 2025, it extends governance principles to closed joint-stock companies (SAOCs) without government shareholding.
- Kuwait
Capital Markets Authority
CMA Resolution 108 of 2025 created Boursa Kuwait's Emerging Companies Market (opened December 2025), with its own board duties; the full Module 15 governance rules apply to the main listed markets.
—How ControlVista Fits
One audit record, from risk to verified closure.
A plan the committee can follow
A risk-ranked universe and a risk-based plan matched to the capacity you actually have — even if that's one auditor.
VistaFieldWorking papers without the admin
Walkthroughs, testing and evidence in one workspace, with review and sign-off captured as the work happens.
VistaResolveFollow-up that runs itself
Auditee self-service for responses and automatic ageing and escalation — so a small team isn't chasing actions by email.
VistaAssistDrafting help for a small team
AI that drafts procedures, finding narratives and reports for the auditor to edit and sign — inside your perimeter.
—Frequently Asked
Questions audit leaders ask.
Is ControlVista only for large audit departments?
No. The IIA 2024 Standards apply whatever the size of the function, and ControlVista runs the same lifecycle for a small team. Talk to us about scope — and see our pricing guide for how audit management software is typically priced.
Does listing on Nomu require an internal audit function?
An audit committee, yes: the CMA Corporate Governance Regulations require one for Nomu companies. The provisions on an internal audit unit are guidance for Nomu companies rather than mandatory.
Where does ControlVista run?
On infrastructure you control — your data centre or private cloud. We have no access to your engagement files.
—Request a demo
See ControlVista run your audit lifecycle, end to end.
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.