The Arab Organization of Supreme Audit Institutions (ARABOSAI) was established in 1976, as stated in the minutes of the founding meeting held by the heads of these institutions in Cairo, Egypt, on the same year. Its work structure was organized based on the founding and organization regulations issued in 1976. Those regulations were however cancelled and replaced with organization statute adopted by the third Organization Congress held in Tunisia in 1983. Amendments have been made to this statute by the General Assembly ,During the eleventh session of the General Assembly held in Kuwait in 2013.
•Organizing and developing cooperation with all its various kinds and enhancing relations among members SAIs.
•Encouraging the exchange of ideas, viewpoints, experiences, studies, and researches among the member institutions in the field of auditing and work to promote auditing in both scientific and practical terms;
•Submitting required assistance to the Arab states that willing to establish SAIs or develop their existing SAIs.
•Unifying the scientific terms among member SAIs in the auditing field .
•Raising awareness within the Arab nations in order to strengthen the role of SAIs in achieving their missions;
•Organizing and strengthening cooperation among members ARABOSAI and specialized organizations of the League of Arab States, INTOSAI, and other organizations—both international and regional—whose activities relate to auditing.
•Assigning to the organization determining of auditing bodies to be responsible for auditing League Arab States accounts and other organizations , bodies and companies affiliates or funded by the organization mentioned- above or Arab States and raise their auditing level .
All supreme audit institutions in Arab States of the League of Arab States are considered members in the ARABOSAI .
To date, ARABOSAI has held its founding conference in 1976 in Cairo, the first conference in 1977 in Cairo and the emergency conference in 1980 in Tunis, the second conference in the same year in Riyadh and the third in Tunis in 1983. Following the adoption of the new statute, General Assembly held first regular session in Tunis in 1983 , the second in Abu Dhabi in 1986, the third in Khartoum in 1989, the fourth in Tripoli in 1992, the fifth in Beirut in 1995 , the sixth in Cairo in 1998, the Seventh in Rabat in 2001 and the eighth in Amman in 2004 and held the ninth in Sana’a in 2007, the tenth in Riyadh in 2010 ,the eleventh in Kuwait 2013 and its twelfth in Tunisia for the period 19-21 Oct. 2016.