Whistleblower Protection in Finance: A Safe Channel for Reporting Violations in the UAE

The United Arab Emirates (UAE) has established a secure platform for reporting financial and administrative violations committed by entities subject to audit by the Financial Audit Authority (FAA). The Nazaha platform provides a safe channel for individuals to report these violations, contributing to protecting public funds, combating corruption, and achieving administrative and financial integrity.

Reporting Violations

To submit a report, individuals must:

• Provide their personal information
• Confirm their identity using an OTP code sent to their registered phone number
• Answer a series of questions providing detailed information about the violation

Once all relevant data has been entered, the individual will need to review it before submitting the report to the FAA.

Confidentiality and Anonymity

The FAA treats the information provided in strict confidence, ensuring full protection of personal privacy. Notifying the authority of financial and administrative violations is not considered a disclosure of information, and individuals are assured of anonymity.

Entities Subject to Audit

Entities subject to FAA audit include:

• Government departments
• Public agencies and corporations
• Government authorities and councils
• Companies owned or controlled by the government
• Other entities affiliated with the government

Types of Violations

The FAA has jurisdiction to investigate various types of financial and administrative violations, including:

• Failure to comply with financial rules and regulations
• Misappropriation of public funds
• Issuance of administrative resolutions that contradict legislation
• Abuse of a public office for personal gain

However, the authority is not competent to investigate complaints that are not related to entities subject to audit or cases involving civil disputes between individuals and private companies.

Reporting through Nazaha

To submit a report, individuals can access the Nazaha platform online and provide their:

• Email address
• Mobile phone number
• Type of violation
• Date of occurrence
• Parties involved in the violation

Individuals are also required to attach any supportive documents and declare that the information provided is complete and correct.

Encouragement to Report

The FAA encourages anyone with knowledge of financial and administrative violations to report them through the Nazaha platform, providing a safe and secure channel for whistleblowers to come forward and help protect public funds.