Financial institutions must encourage their employees and stakeholders to report incidents that might lead to correcting errors or actions, detecting violations or promoting values. Such reports may include any of the following cases:

1.  Financial and administrative corruption, which is any illegal exploitation of financial resources or administrative organization in a financial institution; 
2.  Breach of the laws, regulations, instructions and policies which must be followed as required by the financial institution's scope of work; 
3.  Violations related to the environment, health and safety in the workspace, including any negative behavior that might harm the environment or workplace or threaten the safety of any individual; 
4. Indecent conduct contrary to public order, Islamic ethics, customs and traditions; 
5.  Misuse of the financial institution's property or assets; 
6.  Abuse of power or decision making by employees of the financial institution, which may go against the financial institution's interest; 
7.  Passing of illegal operations of the financial institution, circumvention of laws, or concealment of regulatory errors; 
8.  Conflict of interest in any business arrangement or contract carried out by the financial institution; 
9.  Misuse of the powers granted by the financial institution to its employees, such as exchanging passwords, etc.;
10.  Obtaining undeserved benefits or rewards; 
11. Unlawful disclosure of confidential information; 
12. Acts of concealment involving bad faith or intentional negligence, destruction of official documents, or concealment of fraudulent financial reports; 
13. Serious negligence which may result in damage to the financial institution; and 
14. Concealment of any of the acts mentioned above.