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1. Contexts and definitions of fraud in organizations
1.1 Regulatory definitions and applicable standards
Organizational fraud is generally seen as an unlawful act by an economic agent aimed at personal enrichment to the detriment of an organization. Several definitions of fraud take up this criterion of unlawful act with undue enrichment (Penal Code, Insurance Code, etc.).
From a regulatory point of view, fraud is poorly defined in the regulations governing the various business sectors. Most practitioners therefore refer to the definition given by the French Penal Code, which is relatively extensive and is supplemented here by various definitions.
A first, common-sense definition of fraud sees it as a dishonest act carried out with the intention of deceiving.
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Contexts and definitions of fraud in organizations
Fraud typology and scope
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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