Main results of the Fraud survey conducted by Grant Thornton for the ECIIA Paris conference roundtable on how to set up a Fraud team (September 21st 2015)

1. 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

2. 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

3. 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,+&/'

4. in partnership with
OVERVIEW OF OUR SURVEY
SAMPLE PROFILE : POSITION
XV'
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&"'

5. 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'

6. in partnership with
PRIORITIES
MAIN CONCERNS ABOUT FRAUD
ZbV'
UTV'
UWV'
XbV'
TZV'
[V'
[V'
TV'
WV'
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!

7. in partnership with
PRIORITIES
WHY WOULD THEY FEEL CONCERNED ?
bNXV'
UYNbV'
TNcV'
WTNV'
[[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`!

8. 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#'

9. in partnership with
ORGANISATION
THE REPORTING OF THE FRAUD TEAM
ZV'
UV'
bV'
bV'
XV'
*84!<69HD!749K!64C=67B!7=!2!!
5C%,D'
1,/0'$(%'2(D&"($.'8#(D"#.'
@,($(+&'
;&)$.'
A&(&"$.'3&+"&D$",$D'

10. 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#''

11. 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!

12. 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!
=!

13. 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!

14. 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'

15. 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!

16. 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!

17. 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!