The Saudi Authority of Internal Auditors is an independent professional body operating under the supervision of the General Auditing Bureau. It serves as the primary professional authority for the internal audit profession in the Kingdom of Saudi Arabia. It was established in 2011 under the name "Saudi Association of Internal Auditors" by virtue of Cabinet Resolution No. (84).

On 1 Dhu al-Qi'dah 1446 AH, corresponding to April 29, 2025, Cabinet Resolution No. (763) was issued, amending the name of the association to the "Saudi Authority of Internal Auditors" and transferring the authority to issue licenses to practice the internal audit profession from the Ministry of Commerce to the Authority.

The Authority is committed to applying international professional standards for internal auditing and strives to enhance and develop internal audit practices in both the public and private sectors in the Kingdom.