Page 178 - ELM- JANUARY & FEBRUARY 2023

supervisory role of the internal audit profession, to achieve the aspirations of the wise
Saudi leadership and keep abreast of developments in the Kingdom.
It is noteworthy that Elm believes in the critical role of governance, the value of a sound
internal and external audit system and a solid internal control process, the need to
develop systems and plans related to these activities and monitor their implementation,
and the importance of Elm's compliance and alignment with existing regulations and
standards. All these factors will impact the company's culture, work environment, and
performance in the long term.

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internal-auditing