{"id":9675,"date":"2021-11-08T06:07:49","date_gmt":"2021-11-08T05:07:49","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9675"},"modified":"2021-10-17T20:09:55","modified_gmt":"2021-10-17T18:09:55","slug":"risques-de-fraude-communication-gouvernance-et-dispositifs-de-gestion","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9675","title":{"rendered":"Risques de fraude : communication, gouvernance et dispositifs de gestion"},"content":{"rendered":"<p style=\"text-align: justify;\">Les ann\u00e9es 2020 et 2021 ont \u00e9t\u00e9 marqu\u00e9es par la crise sanitaire li\u00e9e \u00e0 la Covid-19. De nombreuses entreprises ont subi des impacts financiers consid\u00e9rables et ont vu leurs r\u00e9sultats se d\u00e9grader. Les soci\u00e9t\u00e9s ont d\u00fb revisiter voire transformer leurs modes op\u00e9ratoires qui se sont fortement digitalis\u00e9s, parfois dans une relative urgence, cr\u00e9ant un terreau favorable \u00e0 la potentielle survenance de fraudes. La transformation des modes de travail, des syst\u00e8mes d\u2019information, des sch\u00e9mas d\u2019affaires eux-m\u00eames, sont source de vuln\u00e9rabilit\u00e9 accrue ou catalysent a minima les failles et approximations pr\u00e9existantes dans les dispositifs de pr\u00e9vention et de gestion du risque de fraude.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9676\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-Risque-fraude.png\" alt=\"KPMG Risque fraude\" width=\"1062\" height=\"828\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-Risque-fraude.png 1062w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-Risque-fraude-300x234.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-Risque-fraude-1024x798.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-Risque-fraude-768x599.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-Risque-fraude-730x569.png 730w\" sizes=\"auto, (max-width: 1062px) 100vw, 1062px\" \/><\/p>\n<p style=\"text-align: justify;\">D\u2019une part, les difficult\u00e9s \u00e9conomiques mettent une pression in\u00e9dite sur les n\u00e9gociations commerciales et l\u2019atteinte des r\u00e9sultats financiers, pouvant pousser les salari\u00e9s ou les dirigeants \u00e0 biaiser la traduction comptable de la performance ou \u00e0 manipuler les informations financi\u00e8res. D\u2019autre part, un environnement o\u00f9 les barri\u00e8res traditionnelles du contr\u00f4le interne ont pu se r\u00e9v\u00e9ler \u00e9branl\u00e9es ou affaiblies constitue pour les organisations malveillantes ou les individus autant d\u2019opportunit\u00e9s de commettre des actes frauduleux.<\/p>\n<p style=\"text-align: justify;\">De multiples cas de fraude ont \u00e9t\u00e9 recens\u00e9s : les fraudes aux faux ordres de virement, les intrusions, les cyberattaques aux logiciels de ran\u00e7on, les usurpations d\u2019identit\u00e9, ainsi que les manipulations des signatures \u00e9lectroniques.<\/p>\n<p style=\"text-align: justify;\">Par ailleurs, les derni\u00e8res ann\u00e9es ont \u00e9t\u00e9 marqu\u00e9es par l\u2019\u00e9volution substantielle du cadre r\u00e9glementaire li\u00e9 au risque de \u00abfraude\u00bb au sens large (Volet anti-corruption de la loi Sapin II, R\u00e8glement g\u00e9n\u00e9ral sur la protection des donn\u00e9es, Nouvelles directives de lutte contre le blanchiment d\u2019argent). Tout manquement peut \u00eatre sanctionn\u00e9 mais aussi porter durement atteinte \u00e0 l\u2019image et la r\u00e9putation des soci\u00e9t\u00e9s. Les groupes mettent donc l\u2019accent sur leur exposition aux risques de non-respect des lois et des r\u00e8glements li\u00e9s \u00e0 la fraude et sur le renforcement de leur dispositif de gestion des risques.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9677\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-3-familles-risques-fraude.png\" alt=\"KPMG 3 familles risques fraude\" width=\"1033\" height=\"641\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-3-familles-risques-fraude.png 1033w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-3-familles-risques-fraude-300x186.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-3-familles-risques-fraude-1024x635.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-3-familles-risques-fraude-768x477.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/KPMG-3-familles-risques-fraude-730x453.png 730w\" sizes=\"auto, (max-width: 1033px) 100vw, 1033px\" \/><\/p>\n<p style=\"text-align: justify;\">Dans ce contexte, KPMG a publi\u00e9 une \u00e9tude dont l\u2019ambition est d\u2019apporter un \u00e9clairage sur :<\/p>\n<ul>\n<li style=\"text-align: justify;\">l\u2019\u00e9volution dans le temps de la communication institutionnelle des groupes sur les risques de fraude, en comparaison avec une pr\u00e9c\u00e9dente \u00e9tude r\u00e9alis\u00e9e en 2014 &#8220;Benchmark sur les risques de Fraude&#8221; (et \u00e0 travers elle du prisme et de l\u2019attention que les groupes portent \u00e0 ce sujet) ;<\/li>\n<li style=\"text-align: justify;\">la fa\u00e7on dont les groupes structurent et pilotent leurs dispositifs de pr\u00e9vention et de lutte contre la fraude, y compris en r\u00e9ponse aux nouveaux challenges qui sont les leurs en mati\u00e8re de gouvernance et de ma\u00eetrise du contr\u00f4le interne.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L&#8217;\u00e9tude est disponible sur le <a href=\"https:\/\/home.kpmg\/fr\/fr\/home\/insights\/2021\/07\/gestion-des-risques-de-fraude.html\" target=\"_blank\" rel=\"noopener\">site de KPMG<\/a>.<\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none; text-align: justify;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\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=\"Risques%20de%20fraude%20%3A%20communication%2C%20gouvernance%20et%20dispositifs%20de%20gestion\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Les ann\u00e9es 2020 et 2021 ont \u00e9t\u00e9 marqu\u00e9es par la crise sanitaire li\u00e9e \u00e0 la Covid-19. De nombreuses entreprises ont subi des impacts financiers consid\u00e9rables et ont vu leurs r\u00e9sultats se d\u00e9grader. Les soci\u00e9t\u00e9s ont d\u00fb revisiter voire transformer leurs modes op\u00e9ratoires qui se sont fortement digitalis\u00e9s, parfois dans une relative urgence, cr\u00e9ant un terreau favorable \u00e0 la potentielle survenance de fraudes. La transformation des modes de travail, des syst\u00e8mes d\u2019information, des sch\u00e9mas d\u2019affaires eux-m\u00eames, sont source de vuln\u00e9rabilit\u00e9 accrue ou catalysent a minima les failles et approximations pr\u00e9existantes dans les dispositifs de pr\u00e9vention et de gestion du risque de fraude.<\/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=\"Risques%20de%20fraude%20%3A%20communication%2C%20gouvernance%20et%20dispositifs%20de%20gestion\";<\/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":[551,10,4],"tags":[2510,2099,1622,1346,2179,2199,737,1988,502,673,2398,146,1764,355,26,2144,1901,2509,65],"class_list":["post-9675","post","type-post","status-publish","format-standard","hentry","category-approche-par-les-risques","category-controle-interne","category-fraude","tag-acte-frauduleux","tag-blanchiment-de-capitaux","tag-controle-interne","tag-corruption","tag-covid-19","tag-crise-sanitaire","tag-cyber-attaque","tag-gouvernance","tag-intrusion","tag-kpmg","tag-loi-sapin-2","tag-malveillance","tag-malversations","tag-presentation-frauduleuse","tag-prevention-de-la-fraude","tag-rancongiciel","tag-rgpd","tag-schema-daffaires","tag-usurpation-didentite"],"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\/9675","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=9675"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9675\/revisions"}],"predecessor-version":[{"id":9681,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9675\/revisions\/9681"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}