Our summary
The SAMA Counter-Fraud Framework sets out what the Saudi Central Bank expects from the financial institutions it regulates. It covers how they should identify fraud risks and manage them across prevention, detection and response.
It is published in SAMA’s official rulebook, with the full framework organised by section.
How auditors use it: as the benchmark when auditing fraud risk management at Saudi financial institutions, and as a well-structured model for anti-fraud programs elsewhere.