Governance, risk and compliance: what is happening and what it means

• Fraud & corruption17 Oct 2026

  Emergency fund procurement case at BNPB: direct appointments and a conflict of interest

  The KPK named five suspects after a sting operation in mid-October. Investigators allege a conflict of interest in direct-appointment procurement (around Rp148 billion over 2024–2026), with contracts going to vendors linked to an insider, and that part of the funds was used to buy listed shares.

  CNBC Indonesia · Indonesia ↗

• Regulation15 Oct 2026

  OJK issues POJK 17/2026: bank business plans must be risk-based

  The new rule replaces POJK 5/2016. Banks must base their business plans on realistic risk calculations and their capital capacity, so the plan works as a management tool rather than an annual formality.

  Okezone Economy · Indonesia ↗

• Internal auditSeptember 2026

  Risk in Focus 2026–2027: cybersecurity, AI and geopolitics top the list

  In a survey of 3,285 internal audit leaders in 132 countries, cybersecurity (80%), digital disruption including AI (58%) and geopolitical and macroeconomic uncertainty (48%) were the most-cited top risks. The report urges audit teams to move from annual risk rankings to more adaptive assurance.

  The IIA – Internal Audit Foundation · International ↗

• Research2026 edition

  ACFE Occupational Fraud 2026: organizations lose an estimated 5% of revenue

  Based on 2,402 cases from 143 countries, the median loss per case was US$104,000 and a typical scheme ran 12 months before discovery. Tips uncovered 43% of cases and internal audit 15%. A third of cases happened where internal controls were missing.

  ACFE (via Brady Ware) · International ↗

• Regulation4 Mar 2026

  OJK prepares new governance and risk rules for finance companies in 2026

  OJK plans further implementing rules under the P2SK Law for finance companies, venture capital and microfinance institutions, covering governance, institutional health and risk management.

  Media Asuransi · Indonesia ↗

• Internal control26 Feb 2026

  COSO publishes guidance on internal control over generative AI

  The guidance applies the five components of the COSO Internal Control framework to generative AI. It groups AI use cases into eight capability types and includes risk matrices and control testing templates.

  Journal of Accountancy · International ↗

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