Internal controls & ICFR
Corporate Governance Regulations (Saudi Capital Market Authority)
The Saudi rules that require listed companies to have a board-approved internal control system, an internal audit unit and an independent audit committee.
Compliance, AML & ethicsMENAFATF — Middle East and North Africa Financial Action Task Force
The regional FATF-style body for the Middle East and North Africa — its country evaluations show how well the UAE, Saudi Arabia, Tunisia and 18 other members fight money laundering.
Compliance, AML & ethicsSAMA Anti-Money Laundering and Counter-Terrorist Financing (AML/CTF) Guide
The minimum AML/CTF rules every SAMA-licensed financial institution must meet, including a duty to have its AML/CTF controls tested by an independent audit.
Fraud & investigationsSAMA Counter-Fraud Framework
The Saudi Central Bank's framework requiring financial institutions to prevent, detect and respond to fraud.
Procurement & third partiesSaudi Government Tenders and Procurement Law (1448H)
Saudi Arabia's new public procurement law (Royal Decree M/76, 1448H) — stricter rules on direct and limited tenders.