presentation - cross border investigation - viadrina univ frankfurt - 2016

© G. DELRUE

Cross Border Internal

Investigation

Wednesday, July 6, 20164.00 PM – 5.45 PM

DELRUE GEERTDetective Commissioner – Law Enforcement

Belgium

4th Viadrina Compliance Congress

© G. DELRUE

© G. DELRUE

HOW TO ACT IN CASE

OF CROSS BORDER FRAUD

© G. DELRUE4

MONEY

LAUNDERING

FRAUD

FRAUD TIME LINE

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M

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E

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P

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ORGANIZED

SIMPLE

SEMI ORGANIZED

C

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E

PREVENTIVE PREVENTIVELEGAL

LEGAL

MONEY

LAUNDERING

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R

A

U

D

REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE

LEGAL FRAME

EMPIRIC FRAMEWORK

CROSS BORDER

FRAUD

© G. DELRUE

QUESTIONS

What is the policy of my firm?

Internal investigation?

Criminal prosecution?

Cross Border Compliance ?

Cross Border Fraud !

© G. DELRUE

LEGAL FRAMEWORK

F

R

A

U

D

LEGAL versus EMPIRIC

FRAUD

INTERNAL – EXTERNAL FRAUD

SIMPLE - ORGANIZED FRAUD

LOCAL – CROSS BORDER FRAUD

E

M

P

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C

© G. DELRUE

LEGAL FRAMEWORK

F

R

A

U

D

LEGAL versus EMPIRIC

FRAUD

INTERNAL – EXTERNAL FRAUD

SIMPLE - ORGANIZED FRAUD

LOCAL – CROSS BORDER FRAUD

E

M

P

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R

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C

© G. DELRUE

F

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A

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D

- CYBERFRAUD e.g. HACKING- CORRUPTION- FRAUDULENT BANKRUPTCY- FALSIFICATION - PIRACY- ...- …

HORIZONTAL FRAUD

VERTICAL FRAUD

TYPES OF FRAUD - CLASSIFICATION

ORGANIZED

SEMI

- DRUGS- HUMAN TRACKING

- …

- FRAUD

SIMPLE

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F

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A

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D

FINANCIAL CRIME

VERTICAL FRAUD= between persons and/or legal entities and authorities

- TAX FRAUD

- SOCIAL FRAUD- …

TYPES OF FRAUD

ORGANIZED

SIMPLE

HORIZONTAL FRAUD= between persons themselves and/or legal entities themselves

- LEGAL ENTITY LEVEL- MANAGEMENT FRAUD

- EMPLOYEE FRAUD

- PERSONAL LEVEL

SEMI

© G. DELRUE10

F

R

A

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D

FINANCIAL CRIME

- FRAUD- …

HORIZONTAL FRAUD

LEVEL LEGAL ENTITY -MANAGEMENT FRAUD

- FINANCIAL REPORTING FRAUD –

e.g. falsification of the books (“Cooking

the books”)e.g. theft of goods of the firm e.g. fictitious expenses

- market abuse and insider trading- ….

TYPES OF FRAUD

ORGANIZED

SEMI

© G. DELRUE11

F

R

A

U

D

FINANCIAL CRIME

- FRAUD- …

HORIZONTAL FRAUD

- MANAGEMENT FRAUD–

- EMPLOYEE FRAUDE

- theft of social goods or money

- theft professional secrets or commercialsecrets

- …

TYPES OF FRAUDE

ORGANIZED

SEMI

© G. DELRUE

LEGAL FRAMEWORK

F

R

A

U

D

LEGAL versus EMPIRIC

FRAUD

INTERNAL – EXTERNAL FRAUD

SIMPLE - ORGANIZED FRAUD

LOCAL – CROSS BORDER FRAUD

E

M

P

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C

© G. DELRUE

QUESTIONS

MANAGERS - EMPLOYEES ?

EX-EMPLOYEES?

THIRD PARTIES?

Who are the FRAUDSTERS ?

© G. DELRUE

LEGAL FRAMEWORK

F

R

A

U

D

LEGAL versus EMPIRIC

FRAUD

INTERNAL – EXTERNAL FRAUD

SIMPLE - ORGANIZED FRAUD

LOCAL – CROSS BORDER FRAUD

E

M

P

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C

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TYPES of FRAUD - CLASSIFICATION

- DRUGS- HUMAN TRAFICKING

- …

- FINANCIAL CRIME

- FINANCIAL CRIME

- DROGUES

- …

- FINANCIAL CRIME

- TRAFIC D’ÊTRESHUMAINS

- DRUGS

- TRAFIC D’ÊTRESHUMAINS

- …

CHARACTERISTICS

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A

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D

SIMPLE

ORGANIZED

SEMI ORGANIZED

- BASED ON STRUCTURES

- HIGH PROFESSIONALITY

- AIMES AT MORE GOALS AT THE SAME TIME

- CRIMINAL INTENTIONS

- CAMOUFLAGE – COVER UP

- GENERALY LIMITED TO ONE OBJECT

- LOW PROFESSIONALITY

- AIMES ONE GOAL

- QUICK PERCEPTIBILITY

- SLOW BUILT UP

© G. DELRUE

LEGAL FRAMEWORK

F

R

A

U

D

LEGAL versus EMPIRIC

FRAUD

INTERNAL – EXTERNAL FRAUD

SIMPLE - ORGANIZED FRAUD

LOCAL – CROSS BORDER FRAUD

E

M

P

I

R

I

C

© G. DELRUE

QUESTIONS

What is the policy of my firm?

Internal investigation?

Criminal prosecution? LEGAL SYSTEM

LEGAL IMPLICATIONS CIVIL LAW – SOCIAL LAW CRIMINAL LAW

Cross Border Compliance ?

© G. DELRUE

LEGAL FRAMEWORK

F

R

A

U

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SYNTHESIS

FRAUD

INTERNAL – CROSS BORDER FRAUD

SIMPLE - ORGANIZED FRAUD

LOCAL – CROSS BORDER FRAUD

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© G. DELRUE19

Thanks for your

attention

geert.delrue@telenet.be

© G. DELRUE

BIBLIOGRAPHY

© 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.beFax: 0032 3 233 26 59

Somersstraat 13-152018 Anverswww.maklu.be

© G. DELRUE22

AML TRAINING in Dutch

CD 1 – LEGAAL en institutioneelkader

CD 2 – Atypische verrichtingen herkennen

Websitewww.witwaswet.be

met kennistest

22

© 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.beFax: 0032 3 233 26 59

Somersstraat 13-152018 Anverswww.maklu.be

© G. DELRUE24

FORMATION ANTI-BLANCHIMENTCD 1 – Cadre légal et institutionnel CD 2 – Reconnaître des trans-

actions atypiques

Site Webwww.loiblanchiment.be

avec teste de connaissance

2404-12-2012

AML TRAINING in French

© G. DELRUE