GRANT THORNTON FRAUD SURVEY FROM THE ECIIA ROUNDTABLE 2015

in partnership with

CS 2 – 1

SETTING UP A FRAUD DEDICATED

TEAM

•  Moderator: Emmanuel Pascal, Group Corporate Audit

Manager, Brakes

•  Nicolas Guillaume, Partner, Grant Thornton

•  Neil Fletcher, Head of Investigations, LafargeHolcim

•  Robert Moores, Group Internal Audit Manager,

SABMiller Plc

in partnership with

OVERVIEW OF OUR SURVEY

SAMPLE PROFILE : SIZE OF THE ORGANISATIONS

TUV'

TWV'

TXV'

.Gn4!=<!784!=6Y9:Gn9E=:B!

>E'D#'WN'YYY''&HE.#F&&/'

WNYYY'D#'UNYYY'&HE.#F&&/'

9G&"'UNYYY'&HE.#F&&/'

"  3,000 people operating in France

"  120 French and international firms responding

"  Conducted between June and July 2015

in partnership with

OVERVIEW OF OUR SURVEY

SAMPLE PROFILE : BUSINESS SECTORS

TZV'

WTV'TV'

WUV'

[V'

\ZV'

%HBG:4BB!B4J7=6B!!

@,($(+,$.'/&"G,+&/']!$(0,()'^',(/C"$(+&_'

1&D$,.'$(%'`K#.&/$.&'

8#(/D"C+-#('/&+D#"'

2(%C/D",$.'/&+D#"'

JC!.,+'/&+D#"'

3&"G,+&/'

in partnership with

OVERVIEW OF OUR SURVEY

SAMPLE PROFILE : POSITION

X\V'

\UV'

[V'

ZV'

XV'

WZV'

/4BC=:D4:7Bu!C=BGE=:!5G78G:!784!=6Y9:Gn9E=:!!

5C%,D''

1,/0'$(%',(D&"($.'+#(D"#.'

5++#C(-()S'@,($(+&'

5C%,D'$(%'",/0''

@"$C%''

9DK&"'

in partnership with

PRIORITIES

HOW FIRMS FEEL CONCERNED ABOUT FRAUD ?

AP!>AP!eAP!iAP!NAP!OAP!jAP!kAP!@AP!UAP!

>AAP!

3&"G,+&/' @,($(+,$.'

/&"G,+&/'

]!$(0,()'^'

,(/C"$(+&_'

1&D$,.'$(%'

`K#.&/$.&'

8#(/D"C+-#('

/&+D#"'

2(%C/D",$.'

/&+D#"'

JC!.,+'/&+D#"'

*84!GKC=679:J4!=<!784!FY87!9Y9G:B7!<69HD!aL!B4J7=6!

a&"F',HE#"D$(D'

2HE#"D$(D'

3&+#(%$"F'

<H&")&(D'

in partnership with

PRIORITIES

MAIN CONCERNS ABOUT FRAUD

ZbV'

UTV'

UWV'

XbV'

TZV'

\[V'

\[V'

\TV'

W\V'

YV' WYV' \YV' TYV' XYV' UYV' ZYV' [YV' cYV'

WM'8F!&"'+",H&'

\M'5++#C(-()'$(%'d($(+,$.'%$D$'*$./,d+$-#(''

TM'5//&D'H,/$EE"#E",$-#(''

XM'@"$C%'S/+$H'

UM'8#""CE-#(''

ZM'=#(&F'.$C(%&",()'

[M'=,/$EE"#E",$-#('#*'+#HE$(F'$//&D/'

cM'@$G#",-/H'

bM:$O'*"$C%'

,9G:!J=:J46:B!

in partnership with

PRIORITIES

WHY WOULD THEY FEEL CONCERNED ?

bNXV'

UYNbV'

TNcV'

WTN\V'

[[NXV'

[NUV'

YNYV'

WYNYV'

\YNYV'

TYNYV'

XYNYV'

UYNYV'

ZYNYV'

[YNYV'

cYNYV'

bYNYV'

1&)C.$D#"F'

"&eC,"&H&(D/'

<+#(#H,+'

+",/,/'

8#HE&--#(' 9E&"$-()'

f#(&'

6&`'

D&+K(#.#)F'

A#G&"($(+&'

"&eC,"&H&(D'

]897!5=H;D!a4!784!K9G:!J9HB4B`!

in partnership with

ORGANISATION

THE EXISTENCE OF A DEDICATED TEAM

TUNZV'

ZXNXV'

(=!L=H!89I4!9!D4DGJ974D!749K!G:!J896Y4!

=<!784!FY87!9Y9G:B7!<69HD`!!

g&/'

6#'

in partnership with

ORGANISATION

THE REPORTING OF THE FRAUD TEAM

\ZV'

U\V'

bV'

bV'

XV'

*84!<69HD!749K!64C=67B!7=!2!!

5C%,D'

1,/0'$(%'2(D&"($.'8#(D"#.'

@,($(+&'

;&)$.'

A&(&"$.'3&+"&D$",$D'

in partnership with

ORGANISATION

THE USE OF FRAUD CHAMPIONS WITHIN THE ORGANISATION

XZV'

UXV'

(GD!L=H6!J=KC9:L!B47!HC!<69HD!64;9LB!

5G78G:!G7B!D4C967K4:7Br!H:G7B!`!!

g&/''

6#''

in partnership with

PROFILES

PROFILES WITHIN THE FRAUD TEAM

ZV'

\YV'

TV'

XWV'

\\V'

cV'

AP!

OP!

>AP!

>OP!

eAP!

eOP!

iAP!

iOP!

NAP!

NOP!

3=6K46!C=;GJ4!

=vJ46!r!gHDY4!

+Z)Z&!J46EF4D!

9HDG7=6!

&Z+Z3Z-!J46EF4D!

9HDG7=6!

):746:9;!J=:76=;! #4Y9;!4WC467! $7846!

%9JSY6=H:DB!

in partnership with

PROFILES

TREND OF THE MARKET

\\V'

[cV'

(=!L=H!89I4!DGvJH;E4B!G:!64J6HGE:Y!64;4I9:7!

C6=F;4B`!

14B!

\=!

in partnership with

MEANS AND TOOLS

HOW TO PREVENT FRAUD ?

YV' \YV' XYV' ZYV' cYV' WYYV'

5(-^*"$C%'E#.,+F'

@"$C%'",/0'H$EE,()'

7&#(D#.#),+$.'+#%&S'&DK,+$.'

+$"D&"'

:"$,(,()'S'*"$C%'$`$"&(&//'

J"#+&%C"&/'

[64I4:E=:!BLB74K!G:!C;9J4!

)KC;4K4:74D!J=KC=:4:7!

':GKC;4K4:74D!J=KC=:4:7!

in partnership with

MEANS AND TOOLS

HOW TO DETECT FRAUD ?

YV' \YV' XYV' ZYV' cYV' WYYV'

8.$,H/'

7$D$'$($.F-+/'

5.&"D'/F/D&H']`,/D.&!.#`,()_'

:&/D/'$(%'+#(D"#.'E.$('

2(D&"($.'$C%,D'

Q$"(,()',(%,+$D#"/'

(474JE=:!BLB74K!G:!C;9J4!

2HE.&H&(D&%'+#HE#(&(D'

>(,HE.&H&(D&%'+#HE#(&(D'

in partnership with

MEANS AND TOOLS

HOW TO PROTECT ?

YV' \YV' XYV' ZYV' cYV' WYYV'

;$`F&"/'

8#HHC(,+$-#('

8",/,/'H$($)&H&(D'D&$H'

2(G&/-)$-G&'E#.,+F'

5C%,D'D&$H'

3$(+-#(/'

;&)$.'%&E$"DH&(D'

3=64:BGJ!BLB74K!G:!C;9J4!

)KC;4K4:74D!J=KC=:4:7!

':GKC;4K4:74D!J=KC=:4:7!

in partnership with

MEANS AND TOOLS

WHICH PHASE IS ESSENTIAL ?

AP!

>AP!

eAP!

iAP!

NAP!

OAP!

jAP!

kAP!

@AP!

UAP!

>AAP!

^GY8!GKC=679:J4! ,=D46974!GKC=679:J4! #=5!GKC=679:J4!

*84!GKC=679:J4!=<!784!I96G=HB!C89B4B!=<!9:!9:Ec<69HD!

BLB74K!

[64I4:E=:!!

(474JE=:!!

3=64:BGJ!

in partnership with

CONCLUSION

WHAT’S NEXT ?

@P!

eeP!

>AP!

UP!

ejP!

UP!

UP!

NP! iP!,49BH64B!7=!a4!H:D4679S4:!

-:89JG:Y!784!C64I4:E=:! )KC;4K4:79E=:!=<!D979!9:9;LEJB!B=;HE=:!

.764:784:G:Y!784!J=:76=;B! +=I46G:Y!784!JLa46!6GBS!

&5964:4BB!9:D!769G:G:Y! ):J649BG:Y!8HK9:!64B=H6J4!

/4IG45G:Y!784!6GBSca9B4D!9CC6=9J8! .764:784:G:Y!Y=I46:9:J4!9:D!64C=6E:Y!

-W746:9;!C967:46B8GCB!