1. Introduction

This Anti-Fraud and Anti-Corruption Policy ("Policy") establishes the principles, guidelines, and procedures for preventing, detecting, reporting, and addressing fraud and corruption within our organization. We are committed to maintaining the highest standards of ethical conduct and integrity in all our business activities.

1.1 Purpose

The purpose of this Policy is to:

• Protect the organization's assets, reputation, and integrity
• Ensure compliance with applicable laws and regulations
• Promote a culture of honesty and ethical behavior
• Provide guidance on identifying and reporting suspected fraud or corruption
• Outline the procedures for investigating and resolving incidents of fraud or corruption

1.2 Scope

This Policy applies to all employees, officers, directors, contractors, consultants, suppliers, partners, and any other individuals or entities associated with our organization. It covers all activities and operations, including but not limited to:

• Financial transactions and reporting
• Procurement and contracting
• Human resources and payroll
• Asset management
• Information technology and data management
• Customer relations and service delivery

2. Definitions

2.1 Fraud

Fraud is defined as any intentional act or omission designed to deceive others, resulting in the victim suffering a loss and/or the perpetrator achieving a gain. Examples of fraud include, but are not limited to: