Digital Evidence and Its Applications in Commercial Records: A Comparative Study Under the Saudi Evidence Law

This Article highlights the importance of electronic commercial records in modern trade, especially with the rise of blockchain technology in accounting. It addresses legal challenges like legislative delays and data security concerns, particularly in light of the Fourth Industrial Revolution's digital advancements and the emergence of blockchain, raising questions about its regulation and use in accounting data. The study aims to evaluate the acceptance and legal validity of electronic records as evidence in Saudi courts, along with necessary legal safeguards for their protection. This is achieved through a descriptive-analytical approach, examining relevant legal texts on digital evidence and their implications for commercial records. According to the Article, the new Commercial Transactions Law should incorporate legislation pertaining to electronic ledgers, provide electronic data protection procedures, and combine electronic commercial records into a single legal framework. It suggests electronic certification by a third-party agency for reliability and validity. According to the report, a uniform legal framework should be achieved by incorporating all commercial record issues into the future Saudi Commercial Transactions System.