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6. Different means of control and their impact on key stages of the process
This section describes the various means of control available to organizations to limit the risk of fraud. Preventive measures (organization of anti-fraud measures, training/awareness-raising for in-house teams and subcontractors, implementation of fraud management systems) aim to reduce the probability of fraud occurring. Protection measures (information systems, controls, recruitment of teams dedicated to fraud processing and recovery, such as anti-fraud units) reduce the impact of fraud should it occur. In spite of these factors, fraud can result in a number of essential actions being taken in the event of its occurrence, particularly in the light of recent regulations such as those on data protection.
6.1 Prevention resources (organization, training, management)
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Different means of control and their impact on key stages of the process
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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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