Dubai Police General Headquarters has secured a “Generally Conforms” rating for its internal audit function following an independent external quality assessment conducted by Dubai’s Financial Audit Authority, marking a high level of compliance with global professional standards.The assessment found that the Internal Audit Function at Dubai Police operates at an advanced level of conformity with the Global Internal Audit Standards and is aligned with established professional practices. The result places the function within the strongest category used in external assessments of internal audit operations.
The Financial Audit Authority said the review was undertaken as part of its work to strengthen internal audit capabilities across entities under its oversight. Independent assessments are designed to establish whether audit functions meet professional requirements while also identifying areas where systems, processes and governance arrangements can be further developed.
The rating comes as internal audit departments across government and corporate organisations adapt to a revised international framework that places greater emphasis on governance, organisational strategy, stakeholder relationships, performance measurement and accountability. The current Global Internal Audit Standards became effective for internal audit functions and quality assessments on January 9, 2025.
Amir Ali Algergawi, Executive Director of the Corporate Support Sector at the Financial Audit Authority, said the rating reflected the maturity of Dubai Police’s internal audit practices and the effective application of international professional standards.
He said the assessment also demonstrated efforts to strengthen internal audit as a strategic partner supporting governance, oversight and risk management, while contributing to institutional performance and continuing improvement.
External quality assessments have taken on greater importance as organisations face increasingly complex operational, financial, technological and cybersecurity risks. Modern internal audit teams are expected to move beyond conventional compliance checking and provide independent assurance over governance structures, risk controls, data management and the effectiveness of organisational processes.
Under international professional requirements, internal audit functions are expected to maintain quality assurance and improvement programmes that incorporate continuing internal evaluation as well as periodic independent external assessment. Such evaluations examine areas including independence, audit planning, methodology, professional competence, reporting, risk-based coverage and interaction with senior management and governing bodies.
The Financial Audit Authority has been expanding its focus on improving the effectiveness of internal audit functions at entities falling within its oversight. Its wider mandate covers financial and compliance auditing, examination of government financial transactions and controls, and verification that entities comply with applicable legislation, policies and regulations.
Dubai’s government governance framework increasingly treats internal audit as an important line of assurance rather than solely a financial control mechanism. Government performance criteria include conformity with global internal audit standards alongside follow-up on corrective action plans arising from audit observations.
The authority’s strategic plan for 2025-2028 also places greater emphasis on transparency, accountability, integrity and efficient oversight of public resources. Its priorities include the use of advanced regulatory and technological systems, professional development and measures intended to strengthen financial control across government entities.
Algergawi said the authority would continue offering external quality assessment services to organisations within its jurisdiction, helping internal audit teams develop their capabilities and adopt leading professional practices.
He said the programme was intended to reinforce governance, oversight and risk management frameworks while encouraging excellence and transparency across government operations.
Colonel Dr Expert Mashal Al Zarooni, Chief of the Internal Audit Office at Dubai Police, said the organisation remained committed to applying the highest international standards in internal auditing and maintaining alignment with professional best practices.
He highlighted cooperation between Dubai Police and the Financial Audit Authority in improving the quality and effectiveness of audit work, including continuing reviews of methodologies and procedures.
The assessment also carries significance because the international framework governing internal auditing underwent one of its most substantial revisions in years. The standards now contain 15 guiding principles covering areas ranging from ethics and professionalism to governance, management of the internal audit function and performance of audit services.
Their expanded scope reflects the changing responsibilities of internal auditors as organisations depend increasingly on digital systems, automated decision-making and interconnected operational platforms. Audit teams are consequently being asked to assess areas such as technology governance, cyber resilience, data reliability and emerging organisational risks alongside established financial and compliance controls.
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