This paper presents a conceptual framework to evaluate the impact of fraud risk management and risk culture on the performance of the banking sector. The framework integrates key components of fraud risk management, including detection, prevention, and response strategies, with the elements of a robust risk culture, such as ethical behavior, risk awareness, and organizational values. By examining the interplay between these factors, the framework aims to provide insights into how banks can enhance their performance through effective risk management practices. The study underscores the importance of a proactive risk culture in mitigating fraud and highlights the potential performance gains from a comprehensive approach to fraud risk management. This conceptual framework serves as a foundation for future empirical research and practical applications in the banking industry.

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