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ABSTRACT:

Deepfake fraud is a form of threat that leverages Artificial Intelligence (AI) technology to gain financial or non-financial benefits by deceiving others. The protection mechanisms against deepfake fraud have yet to be regulated under clear legal frameworks. This study explores the role of whistleblowing as a method to reveal indications of deepfake fraud in organizational governance, given the limited coverage in prior literature. Utilizing a scoping review approach, the study examines data sources from Google Scholar and Scopus databases over a 10-year period (2014-2024). The research findings indicate that whistleblowing plays a role in addressing early-stage issues, raising individual awareness, shaping regulations related to deepfake fraud, protecting organizational integrity, and maintaining public trust. Reporting instances of deepfake fraud promptly helps organizations and individuals safeguard vital assets or data security.

KEYWORDS:

Artificial Intelligence, Deepfake Fraud, Financial Fraud, Non-Financial Fraud, Whistleblowing

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