Legislation: The concepts of transparency, anti-bribery and good governance are not at all new to Saudi Arabian legislation. They are in fact deeply-rooted in the constitutional foundation derived from the Qur'an and the Sunnah, which constitute Sharia Law. Especially bribery is taken extremely seriously in Islam, and is referred to as a sin in the Qur'an. Saudi Arabia's Law for Combating Bribery was issued in 1992 by Royal Decree No. M/36. The law covers public-to-public and public-to-private bribery, but not private-to-private bribery. It criminalises various aspects of corruption, including abuse of authority and office for personal interest, as well as active and passive bribery. Violation of the law can result in prison sentences up to 10 years and fines of a maximum of RSA 1 million. Read a summary of the Law for Combating Bribery here. In May 2002, the Saudi Arabian Monetary Agency issued new guidelines for detecting money laundering activities and a Law on Combating Money Laundering was enacted in August 2003. In an attempt to reduce corruption within government agencies, the Basic Law of Governance 1992 (Art. 79 & 80) stipulates that all state assets and agencies are subject to audits in order to ensure the proper performance and to allow the investigation in administrative and financial mismanagement. However, according to an assessment by Freedom House 2010, enforcement of anti-corruption laws is limited in Saudi Arabia and occurs mostly behind closed doors. Similarly, punishment of individuals involved in corruption is selective and usually includes lower-level figures indicted for relatively minor offences. Public officials are not subject to financial disclosure laws and no laws provide public access to government information, including ministerial budgets. The country has signed but still not ratified the United Nations Convention against Corruption (UNCAC).

Government Strategies: In 2007, the Council of Ministers approved a National Strategy to Protect Integrity and Combat Corruption with the aim of enhancing and organising the Saudi fight against corruption through various initiatives. For example, the strategy seeks to establish a national unit for fighting corruption and to facilitate a review of the regulations relating to fighting corruption by concerned departments. It also seeks to develop internal control systems in finance and administration, including increased support to investigation, judicial and control departments by providing them with funds, manpower, training and technology. Moreover, it also offers state cooperation with academic institutes to carry out studies and research, as well as strengthening religious teaching concentrating on integrity and corruption fighting, through media, debates and educational institutions. It also explicitly states that it invites civil society organisations to play a role in fighting corruption, but so far there have been no signs of civil society's involvement in anti-corruption issues.

Anti-Corruption Agency: The National Strategy to Protect Integrity and Combat Corruption calls for the establishment of a National Commission for Combating Corruption (NCCC), which will fall under the king's direct supervision. Its main operations will include monitoring the strategy's implementation and documenting its results, as well as coordinating the private and government sectors in planning and monitoring anti-corruption programmes and reforms. As reported by Asharq al-Awsat and the Saudi Gazette, the Consultative Council (Majlis al-Shura) has on several occasions stressed the importance of establishing the Commission. There was no progress in regards to the setting up of the Commission as of June 2011. A set of state agencies (see below) already participate in the fight against corruption in Saudi Arabia. According to Freedom House 2010, Saudi Arabia's anti-corruption bodies are in practice not held accountable to the public. Moreover, the report stresses that little is heard about their operation, and some observers describe them as fairly inactive.

Prosecution and Investigation Commission (PIC): The PIC investigates cases of corruption against public service officials and reports to the Council of Ministers. It monitors the performance of all government employees and investigating those accused of bribery, forgery and abuse of public funds in order to ensure good administrative performance. The US Department of State 2010 reports that the PIC considered over 12,400 cases involving public service officials and agencies during the first half of 2008. The PIC identified instances of forgery, bribery, and public mistreatment, among others. During this period, the Court of Grievances delivered over 2,690 verdicts and more than 1,320 disciplinary cases against public officials and agencies.

Auditor General: The General Auditing Bureau (GAB) was established in 1954 within the jurisdiction of the Council of Ministers. In 1971, a Royal Decree led to the GAB being established in its present form. The GAB is tasked with public auditing in Saudi Arabia and is one of the lead agencies in the fight against corruption. The GAB is responsible for the execution of post-auditing of state revenues, expenditures, current and fixed assets and to oversee the proper use and maintenance of these resources. Moreover, it carries out both performance and financial audits. To act on the findings of the GAB, an Auditing and Investigation Commission (AIC) has been established. The AIC's jurisdiction covers the audit and investigation of all matters concerning public officials' abuse of office. The objective is to ensure an effective and efficient level of administrative performance, both within public agencies and public corporations. The AIC's jurisdiction also covers crimes of forgery, bribery and embezzlement of government funds. The GAB reports its findings and results directly to the king. In addition, the head of the GAB can only be discharged by the king. The GAB produces annual reports, but these are not published and, according to Freedom House 2010, are available only to a selected few government functionaries. According to the report, the GAB, whose senior officials are appointed by the king, has little control over royal agencies. Similarly, according to the Bertelsmann Foundation 2008, the GAB has no effective leverage over some Saudi large institutions like the Ministries of Interior and Defence, which remain unaccountable in practice. Moreover, the National Society for Human Rights, a Saudi Arabian NGO, reported in March 2009 that the GAB was incapable of carrying out its surveillance role over government agencies and recommended that it should be given more authority to question and investigate top government officials.

Ombudsman: Saudi Arabia does not have an Ombudsman institution. However, in 2004, a Human Rights Commission (HRC) was established by the government. The HRC receives complaints from agencies and citizens concerning human rights violations. The HRC also has a special body to follow up on alleged violations of women's rights. Nevertheless, according to Freedom House 2010, informal channels of complaint, often through princes, are usually preferred to formal ones in Saudi Arabia.

E-Governance: E-governance is generally well-developed in Saudi Arabia, with most ministries and government departments offering information online in English about their work (view a collection of government websites here). Through large investments in the country's e-Government Program - Yasser, Saudi Arabia has made good progress in reducing barriers to trade by clarifying investment rules and regulation online and offering online services. For example, the Saudi Government Electronic Portal offers a wide range of electronic services (e.g. visa applications and e-payment procedures) to citizens, companies and public officials. Of major importance for anyone wishing to invest in Saudi Arabia is the Saudi Arabian General Investment Authority (SAGIA), which functions as a one-stop shop for investors and provides crucial and comprehensive information on almost everything related to foreign investment in the country. The US Department of State 2008 predicts that investment conditions will improve in Saudi Arabia as SAGIA becomes more engaged in identifying and reducing barriers to foreign investment. In early October 2009, the Jeddah Chamber of Commerce and Industry (JCCI) opened the Jeddah Economic Gateway, a new website established to provide updated economic, commercial and investment data to the local and international business sectors.

Public Procurement: Many of the corruption scandals exposed in Saudi Arabia in recent decades have been related to irregularities in large-scale government contracts. However, the US Department of State 2011 reports that the Government Tendering and Procurement Regulations of 2006 has improved transparency within the government procurement regime through publication of tenders. Tenders can now be found on several ministerial websites, although most of them are only published in Arabic. Similarly, according to Freedom House 2010, revised bidding rules and the introduction of electronic tendering at a number of ministries is intended to increase the transparency of procurement in Saudi Arabia in specific instances. Nevertheless, Freedom House 2010 reports further that tendering practices can differ significantly from one agency to the next. The Saudi procurement regulations contain provisions that foresee the disqualification of bidders found guilty of bribery connected with public procurement or of non-compliance with regulations prohibiting intermediation. Under those provisions, companies that have committed acts of bribery in order to win a public contract or which have failed to comply with the disclosure and other legal requirements relating to intermediation, risk having the contract withdrawn or of being temporarily or indefinitely barred from participating in future public procurement contracts. 

Whistle-Blowing: The Board of Grievances, an entity under the Ministry of Justice, is the only formalised mechanism available to act on claims of public abuse of power. The Law for Combating Bribery incentivises people to act as whistleblowers and report acts of bribery by rewarding them monetarily, provided they are not themselves participants in the crime. Reports on administrative corruption can be given to the Ministry of Interior by phone, fax or e-mail. Citizens can report abuses by security forces at any police station and to the governmental Human Rights Commission. According to the US Department of State 2008, however, no information is available on the number of complaints filed or on the results of any complaints in 2008.

General Comments on the Public Anti-Corruption Initiatives: While generally having a sufficient legislative framework to address corruption in the public sector, anti-corruption initiatives in Saudi Arabia are still relatively new. With the acknowledgement of corruption as a significant problem in the country and the approval of the National Strategy to Protect Honesty and Combat Corruption in 2007, King Abdullah laid the foundation for the first systematised fight against corruption in Saudi history. However, while anti-graft agencies have been established with mandates to fight corruption in the public sector, there are no visible signs of any significant changes in the political setup, which is frequently criticised for allowing members of the royal family and high-ranking officials to abuse public funds with impunity. Thus, observers are still sceptical of whether there exists a genuine political will to fight corruption that should allow for a truly independent judiciary and for the General Auditing Bureau to carry out its work without political interference. In order to talk about any success of the Saudi anti-corruption strategies, there needs to be a significant improvement in the transparency and accountability of the use of public funds. For example, recommendations made by the Center for Democracy and human Rights in Saudi Arabia include that government revenue should go directly to an independent national treasury managed by elected officials, scrutinised by independent accounting companies, and backed by a system of checks and balances and open public records. In addition, observers cite the need for a truly free press and the involvement of a non-restricted civil society to enhance the fight against corruption in Saudi Arabia.