Cooperation between NIK and the UAE Audit Office is based on an agreement signed in 2012, under which both offices exchange information e.g. on corruption control or communication policy.

The meeting was divided into two parts. The first one was a seminar. During the talks, issues related to the use of artificial intelligence in audit processes, activities in the area of audit in the defence sector and the activity of both parties in the international arena were discussed. The role of NIK as an auditor of institutions such as INTERPOL and OECD was highlighted.
The delegation from the Emirates presented achievements of their institution in the field of digitisation and benefits of using AI in auditing. After the UAE SAI implemented a new AI-based system supporting auditors, the SAI recorded a 10-fold acceleration of audit activities.

It is also worth noting that NIK and the UAE SAI are active participants of the INTOSAI Anti-Corruption and Anti-Money Laundering Group. This year's 18th meeting of the group will be hosted by the Supreme Audit Office of Poland (1-4 July 2025).

The second part was a strategic meeting which involved only the heads of both institutions. During the talks, a summary of the cooperation to date was made, including joint activities at the international level and the implementation of obligations resulting from the signed bilateral agreement. In addition, further directions of cooperation and opportunities for its development in both a short- and long term were discussed.
At the end of the meeting, both sides confirmed their readiness to continue and deepen mutual relations, and to further exchange their experiences.