{"id":306,"date":"2009-03-26T01:19:31","date_gmt":"2009-03-26T00:19:31","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=306"},"modified":"2011-09-21T13:53:06","modified_gmt":"2011-09-21T11:53:06","slug":"qui-est-donc-ce-fraudeur-que-je-ne-saurais-voir-criteres-subjectifs-du-profil-type-du-fraudeur-en-entreprise","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=306","title":{"rendered":"Qui est donc ce fraudeur que je ne saurais voir&#8230; Profil-type du fraudeur en entreprise (crit\u00e8res subjectifs)"},"content":{"rendered":"<p style=\"text-align: justify;\">Le fraudeur se tapit derri\u00e8re un masque, une fa\u00e7ade. Il profite des points faibles du syst\u00e8me (voire de d\u00e9faillances), il d\u00e9veloppe des strat\u00e9gies de contournement. La fraude est dissimul\u00e9e par des artifices (comptables, juridiques&#8230;) donnant l&#8217;illusion de la r\u00e9alit\u00e9 et de la normalit\u00e9 (par rapport \u00e0 la loi et aux r\u00e8gles de contr\u00f4le interne). Le fraudeur se construit une personnalit\u00e9 sage en vue d&#8217;acqu\u00e9rir la confiance de sa hi\u00e9rarchie&#8230; et d&#8217;endormir la m\u00e9fiance des auditeurs. En effet, on n&#8217;accorde pas sa confiance \u00e0 n&#8217;importe qui !<\/p>\n<p style=\"text-align: justify;\">Mais qui donc est le fraudeur en entreprise ?<\/p>\n<p style=\"text-align: justify;\">Sans vouloir faire peur, c&#8217;est Monsieur Tout Le Monde !<\/p>\n<p style=\"text-align: justify;\">Voici quelques crit\u00e8res qui doivent attirer l&#8217;attention :<\/p>\n<ul style=\"text-align: justify;\">\n<li>&#8211; C&#8217;est une personne de confiance : il conserve les moyens de paiement, les clefs du coffre&#8230;<\/li>\n<li>&#8211; C&#8217;est un pilier de l&#8217;entreprise : gentil, disponible, serviable, ne refuse jamais d&#8217;aider ou de terminer des dossiers urgents tard le soir ou le week end&#8230;<\/li>\n<li>&#8211; Il ne prend jamais de vacances, arrive toujours le premier et repart le dernier&#8230;<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vous connaissez ce genre de personnes ? Pas de panique ! Ce ne sont pas pour autant des fraudeurs. Il suffit de garder l&#8217;oeil ouvert et de veiller \u00e0 certains points :<\/p>\n<ul style=\"text-align: justify;\">\n<li>&#8211; r\u00e9mun\u00e9rer les collaborateurs \u00e0 leur juste valeur (sinon ils pourront \u00eatre tent\u00e9s de se servir eux-m\u00eame),<\/li>\n<li>&#8211; veiller \u00e0 la stricte s\u00e9paration des fonctions,<\/li>\n<li>&#8211; \u00e9valuer la qualit\u00e9 du contr\u00f4le interne, cerner ses points faibles, les corriger ou mettre en place les proc\u00e9dures att\u00e9nuant les risques (il ne faut pas h\u00e9siter \u00e0 communiquer sur le sujet afin de dissuader le fraudeur potentiel).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">La fraude existe \u00e0 tous les niveaux, elle est de toute nature (d\u00e9tournement d&#8217;esp\u00e8ces, de marchandises, fausses heures suppl\u00e9mentaires&#8230;)&#8230; et le contexte \u00e9conomique actuel ne va pas arranger les choses. Un homme averti en vaut deux !<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Qui%20est%20donc%20ce%20fraudeur%20que%20je%20ne%20saurais%20voir...%20Profil-type%20du%20fraudeur%20en%20entreprise%20%28crit%C3%A8res%20subjectifs%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Le fraudeur se tapit derri\u00e8re un masque, une fa\u00e7ade. Il profite des points faibles du syst\u00e8me (voire de d\u00e9faillances), il d\u00e9veloppe des strat\u00e9gies de contournement. La fraude est dissimul\u00e9e par des artifices (comptables, juridiques&#8230;) donnant l&#8217;illusion de la r\u00e9alit\u00e9 et de la normalit\u00e9 (par rapport \u00e0 la loi et aux r\u00e8gles de contr\u00f4le interne). Le &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=306\" class=\"more-link\">Continue reading &lsquo;Qui est donc ce fraudeur que je ne saurais voir&#8230; Profil-type du fraudeur en entreprise (crit\u00e8res subjectifs)&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Qui%20est%20donc%20ce%20fraudeur%20que%20je%20ne%20saurais%20voir...%20Profil-type%20du%20fraudeur%20en%20entreprise%20%28crit%C3%A8res%20subjectifs%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,4],"tags":[14,1622,85,22,1621,1623,394,88,44],"class_list":["post-306","post","type-post","status-publish","format-standard","hentry","category-breves","category-fraude","tag-confiance","tag-controle-interne","tag-detournement","tag-extraction-de-donnees","tag-fraude","tag-nep","tag-nep-240","tag-procedure","tag-separation-des-fonctions"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/306","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=306"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/306\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}