• CS Vihasi Shah
• Dr. Namrata Luhar

Whistleblowing is an important tool in corporate governance that uncovers unethical and fraudulent actions within organizations. In the wave of the digital world, artificial intelligence (AI) is a game-changing innovation behind people on their whistleblowing journey in fraud detection. This research investigates the nexus between AI-based fraud detection technology and corporate ethics in India and how technological innovations could bolster corporate governance. The study starts by defining the concepts of whistleblowing that integrate the ethical basis and legal basis in India. The research paper then discusses AI-based fraud detection systems, including machine learning, predictive analytics, and natural language processing, analyzing their usefulness and potential in detecting financial irregularities and corporate misconduct. Nonetheless, the use of AI for whistleblowing comes with substantial drawbacks, including privacy issues around data, biases built into algorithms, and ethical challenges posed by machine-based decision-making. This study critically assesses these issues and finds gaps in the Indian legal framework relating to an AI-integrated whistleblowing system. This research paper highlights the importance of balancing the efficiency of AI with ethical imperatives in the design and implementation of whistleblower systems and also discusses how AI-driven whistleblowers can improve corporate governance in India, which contributes to sustainable development

Whistleblowing, Corporate Governance, Artificial Intelligence (AI), Fraud Detection, Regulatory Framework

"Whistleblowing in the Digital Age: AI-Based Fraud Detection and Corporate Ethics in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 12, page no.330-336, December-2025, Available :http://www.jetir.org/papers/JETIRHE06041.pdf

"Whistleblowing in the Digital Age: AI-Based Fraud Detection and Corporate Ethics in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 12, page no. pp330-336, December-2025, Available at : http://www.jetir.org/papers/JETIRHE06041.pdf