The Framework defines Principles and Control Requirements for initiating, implementing, maintaining, monitoring, and improving Counter-Fraud controls within Member Organisations regulated by SAMA. The Principles and Control Requirements span the prevention, detection, and response to fraud, as well as the governance of an organisation’s Counter-Fraud Programme. The Framework should be implemented in conjunction with other SAMA frameworks, in particular SAMA’s Cyber Security Framework (“The Cyber Security Framework”), which should be referred to for specific Cyber Security related requirements.