Value Evidence Review

What value did your AI investments actually create, and what should you do next?

An independent review that grades every AI initiative's value by what the evidence can carry, with numbers your Finance office signs.

ClaimedMeasuredAttributedValidated
The question has changed

AI activity is not AI value.

Pilots, licences, agents and training arrive faster than the evidence behind them. Boards no longer ask whether to adopt AI. They ask what it returned, and nobody independent is grading the answer.

33.1%
of Saudi establishments reported using AI in 2025
GASTAT, Establishments ICT Access and Usage Statistics 2025
3.3%
of revenue now goes to AI, with over 80% of that spend outside IT
BCG Applied AI Index, September 2026
$2.6B
of AI-driven Technology Realized Value reported by Aramco for 2025
Aramco, 2025 reporting
Value Realization
is the theme of the PIF 2026 to 2030 strategy
PIF, 2026
The ladder

A number is not evidence.

Every initiative carries two things, set by a person and never derived by software: a value status, and a grade for the evidence behind it. A SAR 1.8M figure at Attributed, grade 2, and a SAR 0.9M figure at Validated, grade 4, are different things, visibly.

ClaimedSomeone believes value exists
MeasuredA business outcome changed
AttributedThe evidence links the change to the AI
ValidatedFinance signed the formula, the baseline and the source trail
Evidence grade
1 Assumed2 Before / after3 Time series with controls4 Matched comparison5 Experiment
The review

Value Evidence Review. Four to six weeks.

A bounded engagement on the initiatives that matter. Finance is in the room from the first week, not the last.

01
Discover

Register every initiative and the value it claims. Agree the Finance sign-off form before any number is produced.

02
Measure

Baseline, evidence and a calculation whose formula and inputs are written down and reproducible.

03
Validate

Put each formula, baseline and source trail in front of your Finance office. Record what they sign, adjust or decline.

04
Decide

One word per initiative, Scale, Redesign, Hold or Stop, each against a written trigger.

What leadership receives

  • Portfolio register and the status × grade matrix
  • Finance sign-off record with every adjustment and its reason
  • Reconciliation: claimed, measured, validated, per initiative
  • Decision pack with a two-page note per material initiative
  • Separate Arabic and English documents; Arabic governs

What we need from you

  • The initiative list, owners and the value each one claims
  • Operational data before and after go-live
  • Finance assumptions: loaded rates, cost treatment
  • A named Finance contact who will sign
  • Missing data is not a failure. It becomes a finding.
Independence

We never implement what we evaluate.

A vendor cannot grade its own system. Every review carries a standing disclosure of the evaluators' other interests, and any initiative one of them helped build is named and capped in the report.

Your data

It stays in the Kingdom. It stays with you.

  • Client files are held on an encrypted machine, never on a hosted server
  • Any AI assistance runs on that machine behind a layer that strips names before a model sees anything
  • Nothing is sent to an AI service outside the Kingdom, under any consent
  • At close, your data goes to an encrypted drive in your custody and is deleted after the agreed retention

Start with evidence. Decide with confidence.

The first meeting agrees three things: which initiatives are in scope, what data exists, and who in Finance will sign.

Start a Value Evidence Review