—Resources
Field notes for the audit function.
Practitioner writing on what's actually changing in internal audit — AI you can defend, the IIA 2024 standards, on-premise deployment, and life after spreadsheets.
Standards·11 October 2026·7 min read
Internal audit and Qatar's State Audit Bureau: coordinating under IIA Standard 9.5
For heads of internal audit in Qatari ministries, public bodies and state-owned companies: what Law No. 11 of 2016 (as amended in 2026) lets the State Audit Bureau see and require, how the Bureau evaluates internal audit units, and how to coordinate with it under the 2024 IIA Standards.
Read the articleGovernance·11 October 2026·9 min read
Saudi Arabia's unified regulation for government internal audit units: a practical guide
What the Unified Regulation for Internal Audit Units in Government Entities (Council of Ministers Decision 129 of 1428H) requires of internal audit in Saudi ministries, universities, authorities and public institutions — article by article, with its amendment, the decision that abolished follow-up units, and how it meets the IIA 2024 Standards.
ReadGovernance·10 October 2026·7 min read
Qatar's 2025 Governance Code: what changes for the audit committee and internal audit
QFMA's Governance Code for Listed Companies (Decision No. 5 of 2025) moved internal audit's reporting line to the audit committee, gave the committee the annual audit plan, and made the Internal Audit Director a direct channel to QFMA. What the Code actually says — and what it doesn't.
ReadGovernance·10 October 2026·6 min read
QCB's governance instructions: what internal audit in Qatari banks must get right
Qatar Central Bank's Governance Instructions for Banks (Circular No. 25 of 2022) set the rules for internal audit's independence, the audit committee, quarterly reporting and direct escalation to QCB. What they require, what changed from 2015, and what they don't say.
ReadComparison·10 October 2026·7 min read
Internal audit management solution RFP checklist for Saudi Arabia and Qatar
A vendor-neutral RFP checklist for buying internal audit management software in Saudi Arabia and Qatar — sizing, procurement route, hosting and data rules, the IIA 2024 lifecycle, Arabic, and the commercial terms that decide year three, not year one.
ReadStandards·27 July 2026·4 min read
Internal audit in Saudi Arabia: the rules that actually govern the function
Search for audit software in the Kingdom and you get cybersecurity frameworks — NCA ECC, SAMA CSF, ISO 27001. Useful, but none of them governs internal audit. Here is the stack that does, and what each layer asks of a CAE.
ReadOperations·25 July 2026·4 min read
Reporting to a Saudi audit committee in Arabic: why bilingual isn't a translation problem
Most audit platforms answer 'do you support Arabic?' with an export filter. For a committee that deliberates in Arabic, the question is whether the Arabic pack and the English one are the same record — or two documents that can drift.
ReadStandards·23 July 2026·4 min read
Writing an internal audit charter that satisfies both the IIA 2024 Standards and SAMA
Most internal audit charters are written once, approved, and filed. Under the 2024 Standards and SAMA's internal auditing principles, the charter is a control document — and every clause in it is testable.
ReadGovernance·20 July 2026·4 min read
Saudi CMA Audit Committee Rules: What Internal Audit Must Do
Saudi CMA governance rules make an audit committee mandatory for listed companies and put internal audit under it. What the rules require, plainly.
ReadStandards·16 July 2026·4 min read
IIA External Quality Assessment (EQA) Every 5 Years: A Saudi Guide
SAMA and IIA Standard 8.4 require an external quality assessment of internal audit at least every five years. Who can perform it and how to prepare.
ReadOperations·13 July 2026·4 min read
The three-to-four-year audit cycle: how SAMA expects Saudi banks to cover the universe
SAMA does not just ask Saudi banks for a risk-based plan. It asks for a documented audit cycle that covers every unit within three to four years, a formal risk framework behind it, and an annual review of the universe itself.
ReadStandards·8 July 2026·4 min read
SAMA's Principles of Internal Auditing: what Saudi banks' audit functions must get right
Saudi banks have had their own internal audit rulebook since December 2021. Nine principles govern the function's independence, its reporting line, and even who may lead it — and most of the market still reads them as governance boilerplate.
ReadComparison·25 June 2026·4 min read
Looking for a TeamMate alternative in the GCC? What to weigh
TeamMate+ is the audit-first incumbent — and the closest peer to ControlVista. When GCC teams seek a TeamMate alternative, it's about generation, not category: modern UX, native Arabic, and IIA-2024-native architecture.
ReadComparison·4 June 2026·6 min read
Best Internal Audit Software in the GCC (2026): Tools Compared
AuditBoard, TeamMate+, Diligent, Workiva, 6clicks and ControlVista compared for GCC internal audit — plus the size of the GCC audit software market.
ReadAI·4 June 2026·4 min read
AI in internal audit: What smart teams are doing differently in Saudi Arabia
AI adoption in internal audit is accelerating across the Kingdom. The teams getting real value aren't automating the most — they let AI draft, not decide, and keep the evidence inside their walls.
ReadGovernance·3 June 2026·3 min read
The UAE Corporate Governance Code and internal audit: what listed companies must get right
The SCA's governance code makes an independent audit committee and a functioning internal audit relationship non-negotiable for UAE-listed companies. Here's what the rules actually require — and how banks face an even higher bar.
ReadGovernance·2 June 2026·3 min read
Agentic AI in the boardroom: A new governance frontier in the Gulf
AI that plans and acts on its own is moving from pilot to production. For boards in the Gulf, the oversight question changes from 'is the model accurate?' to 'who is accountable when the system acts?'
ReadGovernance·1 June 2026·3 min read
The audit committee's expanding role — and what it means for internal audit in the Gulf
The audit committee's remit has grown well beyond financial reporting — into cyber, AI, ESG and geopolitical risk. As the agenda expands faster than the meeting calendar, internal audit becomes the committee's engine room.
ReadAI·30 May 2026·3 min read
Where AI actually helps internal audit: a use-case playbook for Gulf teams
AI amplifies auditors rather than replacing them. The teams getting value don't 'add AI' to everything — they pick a few high-return use cases, prove them, and expand. Here are the four that pay off first.
ReadComparison·29 May 2026·3 min read
Looking for an AuditBoard alternative in the Gulf? What to weigh
AuditBoard is a strong, mature enterprise platform. When Gulf audit teams look for an alternative, it's usually about fit — cloud-only deployment, English-only reporting, enterprise pricing — not quality. Here's how to weigh the options.
ReadCybersecurity·26 May 2026·3 min read
How internal audit can strengthen cybersecurity through timely alerts
Cyber threats don't wait for the annual audit cycle. By shifting from point-in-time reviews to continuous monitoring with real-time alerts, internal audit can move from reporting on yesterday's breach to flagging today's.
ReadComparison·23 May 2026·4 min read
How to choose internal audit software: a GCC buyer's guide
Choosing an audit platform is a multi-year, board-visible decision — and the global checklists miss what matters most in the Gulf. A practical framework: deployment, IIA 2024 fit, Arabic, the full lifecycle, AI, and total cost.
ReadOperations·20 May 2026·3 min read
Internal Audit Software vs Spreadsheets: 8 Signs It's Worth Switching
Is internal audit software worth it over spreadsheets? Eight signs Excel now costs your audit function more than it saves, from version sprawl onward.
ReadStandards·13 May 2026·3 min read
What internal auditors in Saudi need to know about the new IIA Standards
The 2024 Global Internal Audit Standards took effect in January 2025, replacing the old framework with a single, restructured rulebook. Here's what changed and what it means for audit functions in the Kingdom.
ReadStandards·6 May 2026·3 min read
IIA Standard 9.4 and the Audit Universe: Annual Risk Assessment
IIA Standard 9.4 requires the risk assessment behind your audit plan to be documented and refreshed at least annually. What that means for your universe.
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