Q1: find two examples from listed (Saudi arabia)companies, and see whether good FDC features are presented and approved or not, in relation to the following: 1- Corporate Governance Formation 2- Internal Control as stated in their annual reports.

The reference for understanding the fraud circle and its relationship to governance look at the book from page 35 to page 41 to understand what is required.

Book name: A GUIDE TO FORENSIC ACCOUNTING INVESTIGATION