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By virtue of Cabinet of Ministers’ decision #235 on 20/8/1425 AH, mandating the establishment of a unit for internal auditing in each government authority, the head of which is closely affiliated with the head of the authority; and Cabinet of Ministers’ decision #129 on 6/4/1428 AH, approving the unified by-laws of internal auditing units in government authorities and institutions, PNU Rector issued decree #1316 on 21/12/1430 for the establishment of an internal auditing unit for the university.