مجلة البشائر الاقتصادية
Volume 11, Numéro 2, Pages 348-365
2025-09-04

Internal Audit Role In Promoting Good Corporate Governance Practices Within Listed Companies In Saudi Exchange Market



Authors : Tari Soumia .

Abstract

This paper aims to assess Internal Audit role in upholding corporate governance compliance upon listed companies in the Saudi Exchange Market. The findings revealed a correlation between reinforcing internal audit role & listed companies adherence to corporate governance regulations, reflected by the decrease in financial statements violations from 194 in 2021 to 184 in 2024, along with the increase of audit opinions & reports on these statement from 62 in 2021 to 72 in 2024, hence, the Capital Market Authority efforts in monitoring listed companies compliance to its governance regulations that emphasize the role of internal audit & audit committee. Results demonstrate a positive trend in implementing corporate governance in Saudi listed companies, in particular, Saudi’ governance effectiveness in the Worldwide Governance Indicators where it reached 78,7% in 2023. Hence, governance adherence has built investors trust, considering the rise in Market capitalization from 1858,95 bn RAS in 2018 to 10200,24 bn RAS in 2024.

Keywords

Corporate Governance ; Internal Audit ; governance regulations ; Market performance

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