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Author

Ahmed Almahuzi

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Open access Oct 2026

The Role of Internal Audit in Enhancing Corporate Governance Principles and Risk Management in the Saudi Arabian Private Sector

This study investigated the contribution of internal audit to improving corporate governance principles and strengthening risk management practices in Saudi private sector organizations. Amid increasing regulatory, operational, and technological pressures, internal audit has evolved beyond its traditional compliance fu...

Ahmed Almahuzi · 0 citations
Open access Jul 2026

The Role of Digital Transformation in Enhancing ESG Disclosure Practices in Saudi Companies

Examination of ESG disclosure practices in Saudi companies and its impact on investor confidence shows that digital transformation significantly improves ESG disclosure quality through advanced reporting systems and data-driven technologies, and confirms that ESG disclosure quality fully mediates the relationship betwe...

Ahmed Almahuzi, Mahdi Alhamami · 0 citations

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