The foundation of internal audit units at governmental and public institutions was approved pursuant to the Council of Ministers’ resolution no. (235) dated Shaaban 20^th, 1425H (corresponding to October 4^th, 2004), whose second Paragraph stipulated that, “Internal audit units shall be founded at all bodies supervised by the General Auditing Bureau, and the Units' Chairman shall directly report to the Bureau’s President”. Also, the Unified Regulation of Internal Audit Units, issued pursuant to the Council of Ministers’ resolution no. (129) dated Rabi' al-Thani 6^th, 1428H (corresponding to April 23^rd, 2007), shall be deemed as the main reference with regard to supervisory tasks and responsibilities assigned to internal audit units.

Hence, the President of Umm Al-Qura University issued the decision no. 3674 dated Safar 5^th, 1431H (corresponding to January 20^th, 2010), authorizing the foundation of a new department for internal auditing and assigning himself as a supervisor of it.