Prévention et détection des fraudes : que font les organisations canadiennes? (notice n° 1633742)
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| fixed length control field | 05123cam a2200397 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260111115452.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Peltier-Rivest, Dominic |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Prévention et détection des fraudes : que font les organisations canadiennes? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2010.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 31 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméLes journaux parlent fréquemment de fraudes commises par des personnes et des organisations. Ces fraudes ont des répercussions énormes et variées, d’où l’importance de les prévenir et de les détecter le plus rapidement possible. Mais que font les organisations à ce sujet? Cet article présente les résultats d’une enquête menée au Canada auprès de 90 experts en détection des fraudes et en compare les résultats avec les statistiques aux États-Unis. Les résultats montrent que plus du quart des fraudes entraînent une perte supérieure à 1 million de dollars pour les entreprises qui en sont victimes; que les détournements d’actifs, la corruption et les fraudes comptables sont souvent utilisés comme moyens de s’enrichir illégalement aux dépens de l’entreprise et de ses actionnaires; que la formation sur la politique antifraude ou sur le code de conduite de l’entreprise, les mécanismes de signalement d’irrégularités et les contrôles à l’improviste sont autant de contrôles préventifs efficaces; et, finalement, que les mécanismes de signalement d’irrégularités sont de loin la méthode de détection la plus efficace. De plus, des recommandations et des conditions de succès sont présentées aux dirigeants, aux conseils d’administration et aux comités de vérification afin de prévenir la fraude et de faciliter la gestion des risques dans l’environnement de travail. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Newspapers are rife with stories of fraud committed by individuals and organizations. These fraudulent acts have huge and wide-ranging repercussions, which is why it is important to prevent and detect them as rapidly as possible. But what are organizations actually doing in this regard? This article presents the findings of a study conducted in Canada of 90 fraud detection experts and compares them with statistics for the United States. The results reveal that: over one-quarter of all frauds incur losses of over $1 million for the companies targeted; embezzlement, corruption and accounting fraud are frequently used as means of illegally obtaining gains at the expense of corporations and their shareholders; training in fraud prevention policies and the corporate code of conduct, whistleblower reporting mechanisms and surprise controls are all effective preventive measures; and, finally, whistleblower reporting systems are by far the most effective method of fraud detection. The article also presents recommendations and success factors aimed at helping managers, boards of directors and auditing committees prevent fraud and at facilitating risk management in the work environment. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | ResumenLos periódicos hablan a menudo de fraudes por parte de individuos y organizaciones. Estos fraudes tienen repercusiones enormes y diversas, de ahí la importancia de prevenirlos y detectarlos lo antes posible. Pero ¿qué hacen al respecto las organizaciones? Este artículo presenta los resultados de una encuesta realizada en Canadá con 90 expertos en detección de fraudes y compara sus resultados con las estadísticas en Estados Unidos. Los resultados muestran que más de la cuarta parte de los fraudes acarrea una pérdida superior a un millón de dólares para las empresas víctimas de ello, que las apropiaciones ilícitas de activos, la corrupción y los fraudes contables sirven a menudo para enriquecerse ilegalmente a expensas de la empresa y de sus accionistas, que la capacitación en política antifraude o en el código de ética de la empresa, los mecanismos de señalamiento de irregularidades y los controles espontáneos son todos ellos controles preventivos eficaces; y, finalmente, que los mecanismos de señalamiento de irregularidades distan mucho de ser el método de detección ideal. Además, se presentan a los dirigentes, los consejos de administración y a los comités de verificación recomendaciones y condiciones para prevenir el fraude y facilitar la gestión de los riesgos en el medio laboral. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | abus de comportement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit externe |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit interne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | code de conduite |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle à l'improviste |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | formation antifraude |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraude |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gestion des risques |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | vérification des antécédents |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | background checks |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | breach of conduct |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | code of conduct |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | external audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraud |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraud prevention training |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | internal audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | risk management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | surprise controls |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Gestion | 35 | 2 | 2010-06-01 | p. 23-34 | 0701-0028 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-gestion-2010-2-page-23?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-gestion-2010-2-page-23?lang=fr&redirect-ssocas=7080</a> |
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