Law number 14 for 2008 defines ADAA's responsibilities as:
- Audit the Government consolidated financial statements and Subject Entities' financial statements.
- Review performance and risk; to fulfill this responsibility, ADAA may from time to time:
- Examine the efficiency, effectiveness and economy of the financial and operational activities of Subject Entities.
- Ensure compliance of Subject Entities with laws, regulations, and rules and governance guidelines.
- Examine violations, which are investigated by Subject Entities.
- Provide advice and recommendations and perform other procedures and services to Subject Entities.
- Train and qualify UAE National university graduates and establish training centers accordingly.
- Conduct investigations into complaints referred to ADAA along with any other violations that come to its attention