The foundation of internal audit units at governmental and public institutions was approved pursuant to the Council of Ministers’ resolution no. (235) dated Shaaban 20th, 1425H (corresponding to October 4th, 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 6th, 1428H (corresponding to April 23rd, 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 5th, 1431H (corresponding to January 20th, 2010), authorizing the foundation of a new department for internal auditing and assigning himself as a supervisor of it.