Purpose

The purpose of this service is to promote transparency and integrity, combat corruption, clarify appropriate reporting channels and related responsibilities, and encourage Authority employees to report safely and confidentially. It assures them of protection from any consequences resulting from submitting reports, thereby protecting the Authority from violations and fraud cases.

Service Owner

Internal Audit Department.

Violations

Violations that must be reported may include the following:

• Cases of financial or administrative corruption.
• Embezzlement cases.
• Financial fraud.
• Irregular accounting practices.
• Bribery.
• Abuse of power.
• Forgery.
• Misuse of the Authority’s assets or properties.
• Accessing the Authority’s data without permission or granted authority.
• Disclosure of confidential data.
• Failure to disclose conflicts of interest.
• Non-compliance with binding regulations of the Authority.
• Non-compliance with the Authority’s policies and procedures.
• Concealing any of the above violations.
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Confidentiality and Whistleblower Protection

The whistleblowing policy includes the following:

• The Internal Audit Department and all relevant parties must maintain the confidentiality of information about the whistleblower, the accused, related persons, and the report’s content, nature, details, and witnesses if any.
• The Internal Audit Department and relevant parties must not disclose any data or details of the reports unless legally justified, and only to those directly related from competent authorities and to the necessary extent.
• No internal investigations may be conducted regarding the violations mentioned above, nor may any confidential information be discussed inside or outside the Authority without prior approval from the Head of Internal Audit.
• All individuals involved in the investigation must maintain confidentiality and not disclose or leak any information.
• The Authority commits to protecting the whistleblower from any actions taken against them as a result of submitting the report, ensuring their professional safety. No employee will face discrimination for reporting any violation.

Reporting Procedures and Channels

The whistleblower must submit all reports through:

• The whistleblower must commit to honesty and objectivity and prioritize the interests of the Authority over any other interests.
• The whistleblower must attach all supporting documents and evidence, if any, and cooperate with the Internal Audit Department by providing all necessary information and answering inquiries.