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8. Conclusion
Fraud management is a process in its own right within an organization committed to implementing a robust risk management system. It is a sub-process within the company's overall risk management activity. As mentioned in this article, fraud is a recurring operational risk in organizations, whatever the sector or organization/company concerned. The Risk Manager's feedback concludes that no organization is immune to this risk; its exposure differs, of course, from sector to sector. As already mentioned, some sectors are more prone to the potential risks of internal fraud (a sub-category of risk which is normally not very frequent), while other sectors are subject to numerous attempts at external fraud. In regulated sectors such as banking and insurance, failure to manage these risks may in itself constitute non-compliance, which is considered a failure of internal control. In other sectors...
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Conclusion
Glossary
Bibliography
Websites
Direction nationale de la lutte contre la fraude (DNLF) website:
https://www.economie.gouv.fr/dnlf
Site about scams, site of the Brigade de repression de la délinquance astucieuse (BRDA) :
Standards and norms
- Risk management – guidelines (classification index X50-254). - ISO 31000 :2018 - Février 2018
- Risk management – risk assessment techniques (classification index: (20-300-3-9)). - ISO 31010 :2010 - Juillet 2010
- Quality management – Requirements (classification index: X50-131). - ISO 9001 :2015 - Octobre 2015
- Contrôle interne : une approche intégrée. - Référentiel COSO - 2013
Regulations
European Directive 2009/138/EC on insurance prudential regulation.
Article 313-1 of the French Penal Code on fraud.
Article L. 561-15 of the French Monetary and Financial Code on the fight against money laundering and terrorist financing, including fraud in the scope of alerts.
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