The year-end period is often a challenging time for financial institutions due to high financing and transaction activity, which can increase the risk of fraud. In this context, every employee plays a crucial role in maintaining company integrity, debtor trust, and business continuity.
OJK Regulation 12 of 2024 concerning the Implementation of Anti-Fraud Strategies for Financial Services Institutions stipulates that the following types of acts constitute fraud:
1. Corruption
2. Misappropriation of Assets
3. Financial Reporting Fraud
4. Fraud
5. Leakage of Confidential Information
