The State Audit Bureau is an independent audit body with a legal entity that directly reports to the Emir. The Bureau aims at achieving control over the State funds and the funds of other entities subject to its audit. The Bureau has been performing its audit function for 45 year as it was established in 1973 under Law No. (5) of 1973 Establishing the State Audit Bureau. The Bureau is currently exercising its work in accordance with Law No. (11) of 2016 concerning the State Audit Bureau. This Law has granted the Bureau the highest levels of independence in order to enable it keep up with the leading Supreme Audit Institutions worldwide.