This research aims to carry out fraud detection efforts through the implementation of a whistleblowing system. In this case, whistleblowing is a system where the public can report various indications of fraudulent practices in both the business and public sectors. This whistleblowing system was designed as the main step for early detection and prevention of fraudulent practices in both the business and public sectors. However, the implementation of whistleblowing still requires the role of whistleblowers who report anonymously. Where the reporter gets guarantees from the recipient of the report for various fraudulent practices (fraud). This article uses a literature study approach (literature review). This article states that whistleblowing channels are very effective in detecting and preventing various fraudulent practices in all public and business sectors.

The primary objective of this qualitative research study was to examine and describe the experiences of the BCM Committee in navigating and maintaining business operations within an organizational setting affected by COVID-19 restrictions. The study aimed to explore the phenomenon of transitioning to a restricted environment due to the pandemic, characterized by significant turbulence, substantial changes, and cost-saving measures. Rapid and unforeseen shifts occurred in corporate cultures, business functions, and human resource practices. Specifically, the study focused on investigating how BCM Committees effectively responded to these changes while adhering to state policies and measures in MDB during the COVID-19 outbreak. To the best of our knowledge, no prior research has specifically delved into the lived experiences of BCM Committees as they carry out Business Continuity Planning (BCP) within an organizational culture deeply impacted by COVID-19 restrictions. The outcomes of this study are expected to make significant contributions to the field of business continuity, informing future policies and adding to the available literature on the subject. The study aimed to bridge the existing research gap and expand the general knowledge and existing body of literature. The findings of this study confirmed that the response of Business Continuity Management during the pandemic focused on addressing both process-related issues and people-related issues. Furthermore, the study identified the critical areas of productivity, communications, IT-Cyber Security, and Operations as key factors requiring specific measures to ensure business continuity. In summary, this study sought to provide a comprehensive understanding of the experiences of BCM Committees operating within the challenging context of COVID-19 restrictions. By doing so, it aimed to contribute to the advancement of business continuity practices and enhance the available knowledge in this field.