The Zakat, Tax and Customs Authority obtained the “Independent External Quality Assessment" certificate from the Saudi Institute of Internal Auditors, becoming the first government body in the Kingdom to achieve this certificate with the highest rating in “optimizing" maturity level and with a classification consistent with international standards for professional practices of internal audit.

The Authority's achievement of the highest classification certificate results from its involvement in implementing the best practices to achieve effectiveness in the field of internal audit, in compliance with the highest international standards and practices. In addition to comparing the current situation with international standards and working to update the internal audit charter and the policies and procedures manual in accordance with those standards, the Authority examined the requirements of the 52-standard set of international standards for the professional practice of internal audit.

In addition to enhancing adherence to the policies and procedures, measuring effectiveness and efficiency, and assessing the level of internal audit maturity in comparison to each of the international standards for the professional practice of internal audit, the Authority worked to hold training courses and workshops for its internal audit specialists. This was carried out to ensure alignment with the requirements of international standards.

It is noteworthy that the Authority's receiving of the "Independent External Quality Evaluation" certificate is in accordance with both the unified regulations for internal audit units in governmental organizations and public institutions, and the requirements of international standards for the professional practice of internal audit, for conducting an independent external evaluation of the quality of internal audit activity.

The independent external quality assessment of the internal audit activity results in a number of significant gains at the level of governmental agencies, including the compliance of internal audit services with the mandatory requirements of the "International Professional Practice Framework" (IPPF) issued by the Institute of Internal Auditors (IIA), including: "international standards for the professional practice of internal auditing and raising internal auditors' level of expertise, knowledge, and experience, which helps to strengthen governance, risk management, and supervisory controls.​