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Article (81): State Audit Supervision

Fed Law 14/2018 Issued on 1/10/2018

Where a Licensed Financial Institution, which conducts all or part of its business and activities in accordance with the provisions of Islamic Shari’ah, is subject to the supervision of the State Audit Institution, pursuant to the referenced Re-organization of the State Audit Institution law, the function of the audit institution shall be restricted to post- audit, and shall not interfere in the conduct of business or policies of these institutions.