It is an evaluation and objective function that is created within the organization to examine and evaluate its various activities with the aim of helping officials within the organization to carry out their responsibilities with a high degree of efficiency and effectiveness. Internal audit assists the organization in achieving its objectives and protecting its assets. The Internal Audit Unit was established pursuant to Cabinet Resolution No. 235 dated 20-8-1425 AH. The consolidated list of internal audit units in government agencies was approved by Cabinet Resolution No. 129 dated 4/4/1428 AH.