Conflicting, reinforcing or merely co-existing

The Saudi Arabian Commercial Banking Sector Report for rst
quarter 2014 includes a 5-year forecast to 2017 on indicators such
as total assets, client loans, bond portfolio, other assets, liabilities
and capital, capital, client deposits and other liabilities. For
example, the total assets of the commercial banks as at September
2013 stands at SAR1,835.6 billion that represents a higher amount
of SAR1,649.4 billion than that of the previous year 2012, and
hence, resulting in 11.3% change. The bond portfolio also increases
by 28.9% (SAR218.7 billion, 2013; SAR169.7 billion, 2012). The
capital of this industry also increases by 8.2% (SAR255.2 billion,
2013; SAR235.9 billion, 2012). The consequence of this record
in the Saudi Arabia economy is that it shows the potentials for
investors’ interest because of the growth in the banking sector
and also the necessity to prevent any possible drawback of the
country economy, and by inferences, fraud is one of the disastrous
phenomena since no nation is free from fraud. The banking sector
portfolio is illustrated in Table