Corporate governance audit consultation background

Corporate Governance Audit Services

At SAS Partners — Ahmed Mahfoudh Chartered Accountants & Auditors, we independently assess how board decisions are made, how authority is delegated, and how conflicts of interest are managed across your organization. Our governance audits give shareholders, boards, and regulators confidence that oversight structures are working as designed, not just as documented.

Book Free Consultation

Get In Touch

Why Governance Audits Matter

A well-written governance charter means little if board decisions bypass it, if related-party transactions slip through without disclosure, or if a handful of signatories hold authority that was never formally delegated. A governance audit tests whether your actual decision-making practice matches what your policies say it should be.

We examine board composition and conduct, delegation of authority matrices, conflict-of-interest declarations, and shareholder communication practices against UAE Commercial Companies Law and recognized governance codes. The result is a candid, evidence-based report that identifies where oversight has quietly eroded and what it will take to restore it.

Why Governance Audits are Essential in the UAE

Commercial Companies Law Board Obligations

Verifying that board formation, meeting frequency, and shareholder resolutions meet statutory requirements under UAE law.

Investor & Lender Due Diligence

Providing the independent governance assurance that institutional investors and banks increasingly require before committing capital.

Related-Party & Conflict Exposure

Surfacing undisclosed related-party dealings and conflicts of interest before they become regulatory or reputational liabilities.

Core Corporate Governance Audit Solutions

Board Composition & Conduct Review

Assessing board independence, meeting cadence, and whether minutes reflect genuine deliberation and challenge.

Delegation of Authority Testing

Tracing approval limits and signatory rights to confirm decisions were made by those actually authorized to make them.

Related-Party Transaction Review

Identifying and evaluating disclosure of transactions involving directors, shareholders, or connected entities.

Conflict of Interest Framework Audit

Testing whether conflict declarations are actually filed, reviewed, and acted upon rather than left as a formality.

Policy vs Practice Gap Analysis

Comparing written governance policies against actual operating behavior to expose where the two have diverged.

Shareholder Rights & Disclosure Review

Confirming shareholders receive timely, accurate information and that voting rights are respected in practice.

Our Methodology

01

Governance Framework Mapping

Documenting your board structure, charters, delegation matrices, and existing governance policies.

02

Evidence Testing

Sampling board minutes, approvals, and disclosures to test whether stated policy was actually followed.

03

Gap & Risk Identification

Flagging where authority, disclosure, or oversight practices fall short of policy or regulatory expectation.

04

Report & Remediation Roadmap

Delivering a findings report with prioritized, practical steps to close each governance gap.

Our corporate governance audit methodology

How We Deliver Your Governance Audit

01. Free Consultation

Discovery call with the board or shareholders to understand governance concerns and scope.

02. Document & Minutes Review

Collecting charters, minutes, resolutions, and delegation records for examination.

03. Interviews & Testing

Speaking with directors and key personnel to compare stated practice against actual behavior.

04. Findings Presentation

Presenting the audit report and remediation roadmap directly to the board or shareholders.

Your Trusted Governance Audit Partner in Dubai

Our team combines chartered audit training with hands-on board advisory experience, giving us the judgment to distinguish a genuine control gap from a paperwork formality. We work with family businesses transitioning to professional management, PE-backed companies, and regulated entities across the UAE.

Discover More
Board Effectiveness Review
Delegation of Authority Audit
Related-Party Transaction Review
Conflict of Interest Testing
Governance Policy Gap Analysis
Shareholder Rights Review
Family Business Governance Audit
Board Charter Compliance Check
Whistleblower Framework Review
Succession Planning Assessment

Who We Audit

Family-Owned Businesses

Governance audits supporting the transition from founder control to structured board oversight.

PE-Backed & Investor-Owned Firms

Board and control assurance ahead of new funding rounds or investor reporting cycles.

Group Holding Structures

Consistency reviews across subsidiary boards and intercompany authority delegation.

Regulated Financial Entities

Governance testing aligned with regulator expectations for licensed institutions.

Government-Linked Entities

Independent governance review supporting public accountability and stakeholder trust.

Pre-IPO & Scaling Companies

Governance readiness assessments ahead of listing, licensing, or major expansion.

Leadership Team

Sameh Abdalla

Sameh Abdalla

CEO & Founder

Sami Abdallah leads the firm with expertise in accounting, audit, tax advisory, and consulting. He provides strategic guidance and supports long-term business growth across the UAE.

Ahmed Mahfoudh

Ahmed Mahfoudh

Audit Manager

Ahmed Mahfoudh manages audit assignments and financial reviews with a focus on accuracy, compliance, and risk assessment. He delivers clear insights to strengthen financial control.

Ahmed Elbadawi

Ahmed Elbadawi

Legal Manager

Ahmed Elbadawi provides legal guidance, contract management, and compliance support. He helps protect business interests, reduce risks, and ensure smooth legal operations.

Ahmed Samir

Ahmed Samir

Tax Manager

Ahmed Samir specializes in UAE VAT, corporate tax, and compliance services. He supports businesses in managing tax obligations while improving financial efficiency and compliance effectively.

View All Team

Why Excellence Matters

A financial audit tests whether the numbers in your financial statements are accurate. A governance audit tests whether the people and processes behind those numbers – the board, delegation of authority, and disclosure practices – are actually functioning as intended.

Boards, majority shareholders, incoming investors, and family businesses preparing for generational or management transition are the most common clients, often triggered by a funding round, a dispute, or a planned leadership change.

Common findings include signatories exceeding their approved authority, board minutes that rubber-stamp decisions made elsewhere, undisclosed related-party transactions, and conflict-of-interest declarations that exist on paper but are never actually reviewed.

Yes. Findings are delivered directly to the board or the party who commissioned the audit, and we work with you to determine what, if anything, should be shared more broadly with shareholders or regulators.

Ready to Test Whether Your Governance Actually Holds Up?

Consult with our experts for an independent, evidence-based review of your board and oversight structure.

Book a Free Consultation