presentation - cross border investigation - viadrina univ frankfurt - 2016
TRANSCRIPT
© 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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ORGANIZED
SIMPLE
SEMI ORGANIZED
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PREVENTIVE PREVENTIVELEGAL
LEGAL
MONEY
LAUNDERING
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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
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D
LEGAL versus EMPIRIC
FRAUD
INTERNAL – EXTERNAL FRAUD
SIMPLE - ORGANIZED FRAUD
LOCAL – CROSS BORDER FRAUD
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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
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M
P
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I
C
© G. DELRUE
F
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- CYBERFRAUD e.g. HACKING- CORRUPTION- FRAUDULENT BANKRUPTCY- FALSIFICATION - PIRACY- ...- …
HORIZONTAL FRAUD
VERTICAL FRAUD
TYPES OF FRAUD - CLASSIFICATION
ORGANIZED
SEMI
- DRUGS- HUMAN TRACKING
- …
- FRAUD
SIMPLE
© G. DELRUE9
F
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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
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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
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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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I
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
I
R
I
C
© G. DELRUE15
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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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
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A
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D
SYNTHESIS
FRAUD
INTERNAL – CROSS BORDER FRAUD
SIMPLE - ORGANIZED FRAUD
LOCAL – CROSS BORDER FRAUD
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© 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: [email protected]: 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: [email protected]: 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