Artificial Intelligence for IT Governance in Saudi Arabia: Opportunities, Challenges, and Future Directions within COBIT 2019 and ISO/IEC 38500 Frameworks
Keywords:
Artificial Intelligence (AI), Governance, Transformation, Saudi Arabia, AI Policy, COBIT 2019, ISO/IEC 38500/38507, NIST AI RMF
Abstract
Saudi Arabia’s Vision 2030 and the National Strategy for Data & AI have accelerated the use of artificial intelligence across public services and regulated industries, creating a need to understand how AI can support information-technology governance (ITG) through established frameworks such as COBIT 2019 and ISO/IEC 38500/38507. This study carried out a structured review of academic, industry, and policy sources published between 2008 and 2025. A total of 236 records were identified; after removing duplicates and applying clear inclusion criteria (focus on AI or ITG, relevance to Saudi Arabia, and transparent methods), 78 were included. The review process followed PRISMA principles, with quality checks rating most evidence as moderate to high. Results show that AI can strengthen ITG by improving compliance monitoring, decision-making, and delivery of benefits. Reported outcomes include stronger governance links in empirical models, national adoption intent of about 63% of firms, projected government productivity gains of up to $56 billion a year, and a case reporting reductions of 93% in monitoring costs and 92% in accident fatalities. A comparison with EU, NIST, and OECD frameworks revealed gaps in Saudi guidance but also near-term opportunities such as creating an AI risk taxonomy, adapting impact assessment templates, and setting clearer rules for incident reporting. Limitations include reliance on mixed-quality data, policy-based estimates, and limited post-deployment evidence. Overall, the findings suggest that AI can measurably enhance ITG in Saudi Arabia when supported by risk-based obligations, lifecycle controls, and board-level oversight, providing regulators and boards with practical steps for improvement.
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2. Abu Musa, A. (2009). Exploring COBIT Processes for ITG in Saudi Organizations An empirical Study. The International Journal of Digital Accounting Research. https://doi.org/10.4192/1577-8517-v9_4
3. Accenture. (2025). Saudi Arabia transforms with data and AI. Accenture. https://www.accenture.com/us-en/case-studies/artificial-intelligence/reimagining-saudi-arabia-economy
4. Al-Baity, H. H. (2023). The Artificial Intelligence Revolution in Digital Finance in Saudi Arabia: A Comprehensive Review and Proposed Framework. Sustainability, 15(18), 13725. https://doi.org/10.3390/su151813725
5. Aljijakli, M., & Akkari, N. (2025). Toward AI-Driven Solutions for Smart Cities in KSA. 2025 2nd International Conference on Advanced Innovations in Smart Cities (ICAISC), 1–6. https://doi.org/10.1109/icaisc64594.2025.10959599
6. Aljohni, W., Elfadil, N., Jarajreh, M., & Gasmelsied, M. (2021). Cybersecurity Awareness Level: The Case of Saudi Arabia University Students. International Journal of Advanced Computer Science and Applications, 12(3). https://doi.org/10.14569/ijacsa.2021.0120334
7. Almaawi, A., Alsaggaf, L., & Fasihuddin, H. (2020). The Application of IT Governance Frameworks in Saudi Arabia: An Exploratory Study. International Journal of Computer Applications, 176(30), 40–44. https://doi.org/10.5120/ijca2020920351
8. Almaqtari, F. A. (2024). The Role of IT Governance in the Integration of AI in Accounting and Auditing Operations. Economies, 12(8), 199. https://doi.org/10.3390/economies12080199
9. Alotaibi, N. S., & Alshehri, A. H. (2023). Prospers and Obstacles in Using Artificial Intelligence in Saudi Arabia Higher Education Institutions - The Potential of AI-Based Learning Outcomes. Sustainability, 15(13), 10723. https://doi.org/10.3390/su151310723
10. Alqahtani, F., Alshehri, A., Mulyata, J., & Cranfield, D. (2024). Assessing the Potential Effects of Disruptive Technologies on Business Models: A Case of Saudi Arabia. Open Journal of Business and Management, 12(05), 3417–3445. https://doi.org/10.4236/ojbm.2024.125171
11. AlQahtani, M. S. (2023). Artificial intelligence and its influence on digital transformation, development, and productivity in Saudi Arabian organizations: A critical evaluation. EKB Journal Management System. Advance online publication. https://doi.org/10.21608/aja.2023.233880.1518
12. Alsaeed, K. (2022). Building an AI Workforce in Saudi Arabia: Challenges and Prospects. International Journal of Computer Applications, 184(47), 15–23. https://doi.org/10.5120/ijca2022922028
13. Alshahrani, A., Dennehy, D., & Mäntymäki, M. (2022). An attention-based view of AI assimilation in public sector organizations: The case of Saudi Arabia. Government Information Quarterly, 39(4), 101617. https://doi.org/10.1016/j.giq.2021.101617
14. Alsharif, M. H., Al-Samman, A. M., & Alzahrani, B. (2021). Future 5G Technologies in Saudi Arabia: Challenges and Opportunities. IEEE Access, 9, 10459–10471. https://doi.org/10.1109/ACCESS.2021.3050301
15. Arrieta, A. B., Díaz-Rodríguez, N., Del Ser, J., Bennetot, A., Tabik, S., Barbado, A., ... & Herrera, F. (2020). Explainable Artificial Intelligence (XAI): Concepts, taxonomies, opportunities and challenges toward responsible AI. Information Fusion, 58, 82–115. https://doi.org/10.1016/j.inffus.2019.12.012
16. Barreno, M., Nelson, B., Joseph, A. D., & Tygar, J. D. (2010). The security of machine learning. Machine Learning, 81(2), 121–148. https://doi.org/10.1007/s10994-010-5188-5
17. Calder, A. (2008). ISO/IEC 38500: the IT governance standard. IT Governance Ltd.
18. Cave, S., Coughlan, K., & Dihal, K. (2019). Scary Robots: Examining Public Responses to AI. Paladyn, Journal of Behavioral Robotics, 10(1), 291–301. https://doi.org/10.1515/pjbr-2019-0020
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21. Elhajji, M., Alsayyari, A. S., & Alblawi, A. (2020). Towards an artificial intelligence strategy for higher education in Saudi Arabia. 2020 3rd International Conference on Computer Applications & Information Security (ICCAIS), 1–7. https://doi.org/10.1109/iccais48893.2020.9096833
22. European Commission. (2021). Proposal for a Regulation Laying Down Harmonised Rules on Artificial Intelligence (Artificial Intelligence Act). Official Journal of the European Union. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52021PC0206
23. Farraj, A. A. (2024). How AI Enhances Justice Administration: Comparative Analysis Between Egypt and Saudi Arabia. Journal of Sharia and Law, Tanta University. Link
24. Finlayson, S. G., Bowers, J. D., Ito, J., Zittrain, J. L., Beam, A. L., & Kohane, I. S. (2019). Adversarial attacks on medical machine learning. Science, 363(6433), 1287–1289. https://doi.org/10.1126/science.aaw4399
25. Floridi, L., Cowls, J., Beltrametti, M., Chatila, R., Chazerand, P., Dignum, V., ... & Vayena, E. (2018). AI4People - An Ethical Framework for a Good AI Society. Minds and Machines, 28(4), 689–707. https://doi.org/10.1007/s11023-018-9482-5
26. Ibrahim, N. M. H. (2024). Artificial intelligence (AI) and Saudi Arabia’s governance. Journal of Developing Societies, 40(4), 500–530. https://doi.org/10.1177/0169796X241288590
27. ISO/IEC 38507:2022. (2022). ISO. https://www.iso.org/standard/56641.html
28. Jobin, A., Ienca, M., & Vayena, E. (2019). The global landscape of AI ethics guidelines. Nature Machine Intelligence, 1(9), 389–399. https://doi.org/10.1038/s42256-019-0088-2
29. Kumar, R., Singh, A., Kassar, A. S. A., Humaida, M. I., Joshi, S., & Sharma, M. (2025). Leveraging Artificial Intelligence to Achieve Sustainable Public Healthcare Services in Saudi Arabia: A Systematic Literature Review of Critical Success Factors. Computer Modeling in Engineering & Sciences, 142(2), 1289–1349. https://doi.org/10.32604/cmes.2025.059152
30. Memish, Z. A., Altuwaijri, M. M., Almoeen, A. H., & Enani, S. M. (2021). The Saudi Data & Artificial Intelligence Authority (SDAIA) Vision: Leading the Kingdom’s Journey toward Global Leadership. Journal of Epidemiology and Global Health, 11(2), 140. https://doi.org/10.2991/jegh.k.210405.001
31. Muafa, A., Al-Obadi, S., Al-Saleem, N., Taweili, A., & Al-Amri, A. (2024). The Impact of Artificial Intelligence Applications on the Digital Transformation of Healthcare Delivery in Riyadh, Saudi Arabia (Opportunities and Challenges in Alignment with Vision 2030). Academic Journal of Research and Scientific Publishing, 5(59), 61–102. https://doi.org/10.52132/ajrsp.e.2024.59.4
32. National Institute of Standards and Technology. (2023). AI Risk Management Framework (AI RMF 1.0). NIST. https://doi.org/10.6028/NIST.AI.100-1
33. Organization for Economic Co-operation and Development. (2019). OECD Principles on Artificial Intelligence. OECD. https://oecd.ai/en/ai-principles
34. Polok, B., & Dussin, M. (2025). AI governance in Saudi Arabia: Cultural values and ethical AI regulations in comparative perspective. Yearbook of Islamic and Middle Eastern Law Online, 1–29. https://doi.org/10.1163/22112987-bja00004
35. Saeed, A., Bin Saeed, A., & AlAhmri, F. A. (2023). Saudi Arabia Health Systems Challenging and Future Transformation With Artificial Intelligence. Cureus. https://doi.org/10.7759/cureus.37826
36. Salah, K., Rehman, M. H., Nizamuddin, N., & Al-Fuqaha, A. (2022). Blockchain for AI: Review and Open Research Challenges. IEEE Access, 10, 106783–106800. https://doi.org/10.1109/ACCESS.2022.3195698
37. Zeng, Y., Lu, E., & Huangfu, C. (2021). Linking artificial intelligence principles. arXiv preprint arXiv:1812.04814. https://doi.org/10.48550/arXiv.1812.04814
Published
2025-09-30
How to Cite
Abudaqqa, F. (2025). Artificial Intelligence for IT Governance in Saudi Arabia: Opportunities, Challenges, and Future Directions within COBIT 2019 and ISO/IEC 38500 Frameworks. European Scientific Journal, ESJ, 21(25), 125. https://doi.org/10.19044/esj.2025.v21n25p125
Section
ESJ Social Sciences
Copyright (c) 2025 Fatma Abudaqqa
This work is licensed under a Creative Commons Attribution 4.0 International License.
