الضوابط النظامية للرقابة على اعمال شركات المساهمة السعودية

The shareholding companies are an economic, financial and social institution; therefor legislations play an important role to organizing its operations, management and responsibilities. The shareholding companies are in fact based on investment of money, without the owners of that money, which allow investors to be participate in shareholding companies with keeping their own jobs. The Saudi legislation had attention to the shareholding companies, and all its related provisions, not only at this stage, but also included the later stages of establishment of shareholding companies and its activity. The Saudi regulator had subjected to the shareholding companies in two types of control, internal control and external control, which I will address in the topic of regulatory system to control the activities of the Saudi shareholding companies.