Related-Party Transactions: Governing the Deals Closest to Home
The deals where conflicts of interest and value leakage concentrate. How to identify, price, disclose, and independently approve them — for listed and family companies alike.
The Audit Committee: The Board's Line of Sight
Where financial reporting, the external audit, and internal control are held to account. Its role, composition, and independence — and what the CMA expects of a listed company's committee.
The Delegation of Authority: From Founder's Instinct to Institution
Who can commit the company to what, and above which limits a decision must rise. The document that turns "the owner decides" into a structure the board and auditors can rely on.
Segregation of Duties When the Team Is Small
The control auditors test first is the hardest for small finance teams. How to separate the four functions — and the compensating controls that work when you can't.
Board Readiness for a Tadawul Listing: A Governance Checklist
An IPO is a governance test before it is a financial one. What the CMA expects of your board, committees, and controls — and when to start.
Internal Controls Before an External Audit: Closing the Gaps
Audits go smoothly when the controls already work. A practical readiness map — segregation of duties, evidence, and owner sign-off.
Governance for Saudi Family Businesses: From Owner-Led to Board-Governed
The transition that protects the enterprise across generations — a family charter, a real board, and a clean line between ownership and management.
Building an Internal Control Framework with COSO
The five components auditors and regulators recognize — and how to stand them up in a way that maps to Saudi requirements.