(AR) (EN) (PDF) – Manual of Combating Embezzlement & Financial Fraud & Control Guidelines / ليالما لايتحلااو سلاتخلاا ةحفاكم ميند ةباقرنا تاداشرإو | Saudi Arabian Monetary Agency (Google Drive)

“This manual includes general guidelines that should be taken into account upon designing or evaluating the policy related to preventing and combating fraud in the commercial banks operating in the Kingdom of Saudi Arabia. These guidelines are complementary to the previous ones issued by SAMA with regard to combating fraud; yet they are broader in scope and include controls that aim at combating embezzlement and financial fraud. Accordingly, the manual’s title has been changed to reflect this trend.SAMA has prepared this manual to help banks’ managers and senior officials in assessing fraud risks in the banks and providing methods of how to encounter such operations through a general strategy that would fit each bank individually for combating and preventing fraud. These controls are principally based on nine basic conditions to set an effective strategy to combat, detect and control fraud. Each condition has a brief and general introduction followed by specific guidelines which aim at helping banks in applying these controls.


فحدسُلاحد ح٥ـؾؤ خظج٧ٝج ١٠ ر٠حُ ر٬ؿحنفا ًدج٧ي ل٬ٝؿٝج جـ٥ ل٠ن٬
١ُ ؿ زح٬ٞ٠ُ ردٙجف٠٧ رػٖحٜ٠د روحؾٝج رلح٬لٝج ٟ٬٬ٚس ٧ؤ ٟ٬٠وس
رٜٞ٠٠ٝج ٫ٖ رٞ٠حِٝج ر٬فحظسٝج ٛ٧٢دٝج ٫ٖ ٫ٝح٠ٝج لح٬سػلاج ٧ كلاسؾلاج
ر٬ؿ٧ِلٝج ر٬دفِٝج .
رللئ٠ ١ُ ذفؿحوٝج رٚدحلٝج زح٠٬ِٞسٞٝ رٞ٠ٜ٠ ًدج٧يٝج ٣ـ٥ فدسِس٧
زجـ ح٦٢ؤ لاا ، ٫ٝح٠ٝج لح٬سػلاج ٧ كلاسؾلاج رػٖحٜ٠ هؾ٬ ح٠٬ٖ ؿٚ٢ٝج
٧ كلاسؾلاج رػٖحٜ٠ ٩ٝا ٕؿ٦س ًدج٧ي ١٠يسس٧ ،ر٬ٝ٧٠ن فصٜؤ َدحً
٣حظسلاج جـ٥ كِٜ٬ٝ ل٬ٝؿٝج ١ج٧٢ُ ل٬ؿِس ١حٜ جـ٦ٝ٧ ،٫ٝح٠ٝج لح٬سػلاج .
٫ٖ ١٬ٝ٧ثل٠ٝج فحدٜ٧ ءجفؿ٠ٝج ذؿُحل٠ٝ ل٬ٝؿٝج جـ٥ رللئ٠ٝج زؿُؤ
٪ؿوسٝج ر٬ٗ٬ٜ٧ ٛ٧٢دٝج ٫ٖ لح٬سػلاج ش٧ؿػ فًحؾ٠ ٟ٬٬ٚس ٩ُٞ ٛ٧٢دٝج
ردٙجف٠٧ رػٖحٜ٠ٝ ر٠حُ ر٬ظ٬سجفسلا ٘٬فً ١ُ ٛٝـ٧ زح٬ٞ٠ِٝج ٣ـ٥ لص٠ٝ
٣ؿػ ٩ُٞ ٛ٢د لٜ خلح٢٬ ح٠د لح٬سػلاج زح٬ٞ٠ُ . زح٠٬ِٞسٝج ٣ـ٥ ؿ٢سلس
رػٖحٜ٠ٝ رُٞحٖ ر٬ظ٬سجفسلا ـحؾسلا ر٬لحلؤ ً٧فن رِلس ٩ٝا ر٬ؿحنفلإج
٤٬ُٞ ذفً٬لٝج٧ ٤٢ُ ٕنٜٝج٧ لح٬سػلاج . ر٠ؿٚ٠ ٫لحلؤ ًفن لٜٝ
٫ٖ ٛ٧٢دٝج ذؿُحل٠ٝ ٫٠فس ذؿؿػ٠ ر٬ؿحنفا ًدج٧ي ح٦٬ٞس ر٠حُ٧ ذقظ٧٠
ًدج٧يٝج ٣ـ٥ ٘٬دًس”


Stefano KaliFire‘s insight:

PDF bilingual file, 51 pages

See on docs.google.com


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