This document summarizes Detective Commissioner Geert Delrue's presentation on cross-border fraud. It discusses different types of fraud, including simple, semi-organized, and organized fraud. It also distinguishes between legal and empirical frameworks for understanding fraud. Additionally, it outlines characteristics of different fraud structures like professionalism, goals, and intent. The presentation provides information on preventing and combating fraud through both preventative and repressive legal means.

1. © G. DELRUE
Cross Border Internal
Investigation
Wednesday, July 6, 2016
4.00 PM – 5.45 PM
DELRUE GEERT
Detective Commissioner – Law Enforcement
Belgium
4th Viadrina Compliance
Congress

2. © G. DELRUE

3. © G. DELRUE
HOW TO ACT IN CASE
OF CROSS BORDER FRAUD

4. © G. DELRUE
4
MONEY
LAUNDERING
FRAUD
FRAUD TIME LINE
E
M
P
I
R
I
C
E
M
P
I
R
I
C
ORGANIZED
SIMPLE
SEMI ORGANIZED
C
R
I
M
E
PREVENTIVE PREVENTIVE
L
E
G
A
L
L
E
G
A
L
M
O
N
E
Y
L
A
U
N
D
E
R
I
N
G
F
R
A
U
D
REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE
LEGAL FRAME
EMPIRIC FRAMEWORK
CROSS
BORDER
FRAUD

5. © G. DELRUE
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MONEY
LAUNDERING
FRAUD
FRAUD TIME LINE
E
M
P
I
R
I
C
E
M
P
I
R
I
C
ORGANIZED
SIMPLE
SEMI ORGANIZED
C
R
I
M
E
PREVENTIVE PREVENTIVE
L
E
G
A
L
L
E
G
A
L
M
O
N
E
Y
L
A
U
N
D
E
R
I
N
G
F
R
A
U
D
REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE
LEGAL FRAMEWORK
EMPIRIC FRAMEWORK

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MONEY
LAUNDERING
FRAUD
FRAUD TIME LINE
E
M
P
I
R
I
C
E
M
P
I
R
I
C
ORGANIZED
SIMPLE
SEMI ORGANIZED
C
R
I
M
E
PREVENTIVE PREVENTIVE
L
E
G
A
L
L
E
G
A
L
M
O
N
E
Y
L
A
U
N
D
E
R
I
N
G
F
R
A
U
D
REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE

7. © G. DELRUE
LEGAL FRAMEWORK
F
R
A
U
D
LEGAL versus EMPIRIC
HORIZONTAL – VERTICAL FRAUD
SIMPLE - ORGANIZED FRAUD
LOCAL – CROSS BORDER FRAUD
E
M
P
I
R
I
C
MANAGEMENT – EMPLOYEE FRAUD
INTERNAL – EXTERNAL FRAUD

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TYPES of FRAUD - CLASSIFICATION
- DRUGS
- HUMAN
TRAFICKING
- …
- FINANCIAL CRIME
- FINANCIAL CRIME
- DROGUES
- …
- FINANCIAL CRIME
- TRAFIC D’ÊTRES
HUMAINS
- DRUGS
- TRAFIC D’ÊTRES
HUMAINS
- …
CHARACTERISTICS
F
R
A
U
D
SIMPLE
ORGANIZED
SEMI ORGANIZED
- BASED ON STRUCTURES
- HIGH PROFESSIONALISM
- AIMS MORE GOALS AT
THE SAME TIME
- CRIMINAL INTENTIONS
- CAMOUFLAGE – COVER UP
- GENERALY LIMITED TO
ONE OBJECT
- LOW PROFESSIONALISM
- AIMS ONE GOAL
- QUICK PERCEPTIBILITY
- SLOW BUILT UP

9. © G. DELRUE
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Thanks for your
attention
geert.delrue@telenet.be

10. © G. DELRUE
BIBLIOGRAPHY

11. © G. DELRUE
© Geert DELRUEThis second edition treats the
preventive legislation, the new
40 Recommandations of the
FATF, 4th European AML
Directive, money laundering
indicators, typologies…) but
also the repressive legislation
(Criminal Code, freezing of
assets, seizure and confiscation,
…)
ORDERING:
E-mail: info@maklu.be
Fax: 0032 3 233 26 59
Somersstraat 13-15
2018 Anvers
www.maklu.be

12. © G. DELRUE
12
AML TRAINING in Dutch
CD 1 – LEGAAL en institutioneel
kader
CD 2 – Atypische verrichtingen
herkennen
Website
www.witwaswet.be
met kennistest
12

13. © G. DELRUE
© Geert DELRUECette deuxième édition révisée
traite la législation préventive (loi
anti-blanchiment du 11 janvier
1993, les nouvelles 40 Recom-
mandations du GAFI, indicateurs
de blanchiment, typologies…)
ainsi que la législation répressive
(Code pénal, le gel des avoirs, la
saisie et la confiscation, …)
COMMANDER:
Courriel: info@maklu.be
Fax: 0032 3 233 26 59
Somersstraat 13-15
2018 Anvers
www.maklu.be

14. © G. DELRUE
14
FORMATION ANTI-BLANCHIMENTCD 1 – Cadre légal et institutionnel CD 2 – Reconnaître des trans-
actions atypiques
Site Web
www.loiblanchiment.be
avec teste de connaissance
1404-12-2012
AML TRAINING in French

15. © G. DELRUE