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4. Key players in the fight against fraud
This section describes the various stakeholders involved in the fight against fraud.
4.1 Actors within the organization
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Corporate management
It must establish a fraud management strategy, and define whether this risk is a priority to be controlled.
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Risk management and internal control functions
This function must play an active role in managing the risk of fraud, and in monitoring and coordinating the other parties involved in the process. Internal control carries out controls designed to detect and prevent the occurrence of fraud.
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Internal audit and investigation function...
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Key players in the fight against fraud
Five key stages in the fight against fraud
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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