The State Audit Institution was established in 1971 as one of the federal authorities issued by the late President of the United Arab Emirates, Sheikh Zayed Bin Sultan Al Nahyan.

According to this constitution, Federal Law No. 7 was promulgated in 1976 to establish the SAI as a supreme institution.

The 1976 law guarantees its independence functionally organically and financially from the Executive and authorized it to exercise external audit in the state. The SAI is attached to the Federal National Council in its capacity as the legislature in the UAE.