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على محمد عثمان محمد العراقى

Associate Professor

أستاذ مشارك ، قسم إدارة موارد التراث

Tourism & Antiquities
كلية السياحة والآثار ، مبنى رقم 16 ، الطابق الارضي، مكتب أ ب 24
publication
Journal Article
2026

AI-driven compliance and risk management in finance: A comparative study of global and Arab regulatory approaches

artificial intelligence; regulatory compliance; risk management; explainability; financial regulatio

Artificial intelligence is transforming risk management and regulatory
compliance in the financial sector, prompting leading regulators, including the United
States Department of the Treasury and the central banks of the Gulf, to issue AI-specific
governance directives in 2025 and 2026. This paper presents a qualitative, descriptive analytical,
and comparative study of this transformation, focusing on the United States'
Financial Sector AI Risk Management Framework (FS AI RMF) and the United Arab
Emirates Central Bank's 2026 AI guidance note, complemented by case studies of BNP
Paribas (France) and Emirates NBD (UAE). Four hypotheses are evaluated through
qualitative pattern-matching: the transition from reactive to proactive compliance; the
regulatory risk of opaque “black box” models; a UAE–Saudi regulatory disparity in AI
governance; and the current global dominance of principles-based regulation. All four
hypotheses are supported. The study concludes that the UAE is emerging as a regional
regulatory benchmark, while the wider Arab region remains at an earlier stage of this
evolution.

Publication Work Type
بحث
Publisher Name
كلية العلوم الاقتصادية، التجارية وعلوم التسيير لجامعة أم البواقي/الجزائر
Publishing City
الجزائر
Volume Number
4
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