Integrating Corporate Governance and Whistleblowing for Effective Fraud Prevention and Detection

Dadang Agus Suryanto — Sat, 05 Sep 2026 00:00:00 +0700

Fraud remains a persistent governance problem in the banking sector. In contrast, existing studies on Good Corporate Governance (GCG) and Whistleblowing Systems (WBS) remain fragmented, particularly on how these mechanisms interact in fraud prevention and detection. This study addresses this gap by examining their complementary roles and developing an integrated fraud governance framework. A Systematic Literature Review (SLR) of 57 relevant publications used qualitative evidence synthesis to identify recurring mechanisms and governance linkages. The findings show that GCG provides governance infrastructure through internal control, board oversight, accountability, transparency, ethical culture, and auditing, while WBS enables reporting, information disclosure, and early warning. Their effectiveness depends on organizational responsiveness, ethical culture, leadership commitment, confidentiality, and protection against retaliation. The study contributes an integrated GCG–WBS framework in which governance infrastructure, reporting, detection, organizational response, and institutional learning operate as a continuous fraud governance cycle. The framework provides practical guidance for strengthening fraud prevention and detection in banking organizations

Research of Finance and Banking

Integrating Corporate Governance and Whistleblowing for Effective Fraud Prevention and Detection