{"id":4745,"date":"2026-11-02T09:02:16","date_gmt":"2026-11-02T08:02:16","guid":{"rendered":"https:\/\/eterrapartners.com\/?p=4745"},"modified":"2026-11-04T15:14:52","modified_gmt":"2026-11-04T14:14:52","slug":"internal-fraud-in-businesses","status":"publish","type":"post","link":"https:\/\/eterrapartners.com\/en\/news\/internal-fraud-in-businesses\/","title":{"rendered":"Internal fraud in businesses: identifying the warning signs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4745\" class=\"elementor elementor-4745 elementor-4639\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4691d4c e-con-full e-flex e-con e-child\" data-id=\"4691d4c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c757b4 elementor-widget elementor-widget-heading\" data-id=\"0c757b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Key takeaways<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21e5708 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"21e5708\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Fraud can originate at any level. Employees, managers and executives may exploit weaknesses in controls or override existing safeguards.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The financial impact can be substantial. The ACFE\u2019s 2026 global study recorded a median loss of US$104,000 per case. Its separate estimate that organisations lose 5% of annual revenue to fraud is based on practitioners\u2019 assessments, not a measured average across the cases studied.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Warning signs need verification. Unusual transactions, missing documents and unexplained changes to supplier bank details warrant checks; they do not establish fraud.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reporting channels matter. Tips detected 43% of cases in the ACFE study, including information from employees and external parties.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Prevention starts with practical controls. Separate payment responsibilities, restrict access, review exceptions and train staff.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Legal requirements vary. EU whistleblowing rules provide a common baseline, while national law determines many reporting and investigation obligations.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b017ad e-flex e-con-boxed e-con e-parent\" data-id=\"0b017ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff8a269 elementor-widget elementor-widget-text-editor\" data-id=\"ff8a269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Internal fraud in businesses is a discreet but costly risk. It originates from within, in an increasingly digital working environment. Understanding, detecting and preventing it is becoming a key management reflex.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a01752 e-con-full e-flex e-con e-child\" data-id=\"5a01752\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc146b elementor-widget elementor-widget-image\" data-id=\"7fc146b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"420\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-warning-signs-social-en-1-1024x538.webp\" class=\"attachment-large size-large wp-image-4744\" alt=\"Diagram of a transaction flow where a warning sign detected on an operation triggers the review of a case file\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-warning-signs-social-en-1-1024x538.webp 1024w, https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-warning-signs-social-en-1-300x158.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-warning-signs-social-en-1-768x403.webp 768w, https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-warning-signs-social-en-1.webp 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3072e8 e-flex e-con-boxed e-con e-parent\" data-id=\"c3072e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42d9c9a elementor-widget elementor-widget-heading\" data-id=\"42d9c9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is internal fraud?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d6b5c0 elementor-widget elementor-widget-text-editor\" data-id=\"9d6b5c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Internal fraud occurs when an employee, manager or executive deceives their organization for personal gain. Here is a simple definition to remember. Researchers summarize its causes through the \u201cfraud triangle\u201d: pressure, opportunity and rationalization. Addressing these three factors, at the heart of any <a href=\"https:\/\/eterrapartners.com\/expertises\/deploiement-compliance\/?utm_source=chatgpt.com\">compliance implementation<\/a>, significantly reduces the risk. This phenomenon affects businesses of all sizes, in France and elsewhere.<\/p><p>The fraud triangle is a risk assessment framework, not a test for identifying individual offenders. Businesses can reduce opportunities through internal controls and address rationalisation through clear expectations, consistent accountability and ethical leadership.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0f477d e-con-full e-flex e-con e-child\" data-id=\"a0f477d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b9bef42 elementor-widget elementor-widget-image\" data-id=\"b9bef42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"547\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/fraud-triangle-1.webp\" class=\"attachment-large size-large wp-image-4766\" alt=\"Fraud triangle: pressure, opportunity and rationalization, the three conditions that come together in internal fraud\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/fraud-triangle-1.webp 1024w, https:\/\/eterrapartners.com\/wp-content\/uploads\/fraud-triangle-1-300x205.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/fraud-triangle-1-768x525.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9b8a7b6 e-con-full e-flex e-con e-child\" data-id=\"9b8a7b6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7e194f elementor-widget elementor-widget-heading\" data-id=\"a7e194f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Internal fraud versus external fraud<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b2560e5 e-flex e-con-boxed e-con e-parent\" data-id=\"b2560e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2eb063a elementor-widget elementor-widget-text-editor\" data-id=\"2eb063a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tInternal fraud is committed by someone within the company, while external fraud involves a third party. The following table summarizes the key differences.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbcc032 e-con-full e-flex e-con e-child\" data-id=\"bbcc032\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94cc30f elementor-widget elementor-widget-text-editor\" data-id=\"94cc30f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><style><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><br \/>.diligence-container{max-width:1000px;margin:auto;border-radius:8px;overflow:hidden;box-shadow:0 4px 15px rgba(0,0,0,0.05)}<br \/>.diligence-container table{width:100%;border-collapse:collapse;background-color:#fff;text-align:left;font-family:'Segoe UI',Tahoma,Geneva,Verdana,sans-serif}<br \/>.diligence-container thead{background-color:#121431;color:#fff}<br \/>.diligence-container th{padding:18px 20px;font-weight:600;font-size:0.95rem;letter-spacing:0.5px}<br \/>.diligence-container td{padding:20px;border-bottom:1px solid #eee;font-size:0.9rem;vertical-align:middle;color:#333}<br \/>.diligence-container tbody tr:nth-child(odd){background-color:#f9f8f6}<br \/>.diligence-container .type-highlight{font-weight:bold;color:#121431;white-space:nowrap}<br \/>.diligence-container .check-type{font-weight:600}<br \/>@media screen and (max-width:768px){<br \/>.diligence-container thead{display:none}<br \/>.diligence-container table,.diligence-container tbody,.diligence-container tr,.diligence-container td{display:block;width:100%;box-sizing:border-box}<br \/>.diligence-container tr{border-bottom:2px solid #121431;padding:8px 0}<br \/>.diligence-container td{border-bottom:none;padding:10px 20px}<br \/>.diligence-container td::before{content:attr(data-label);display:block;font-size:0.72rem;font-weight:700;text-transform:uppercase;letter-spacing:0.6px;color:#8a8a8a;margin-bottom:3px}<br \/>.diligence-container .type-highlight{font-size:1rem;white-space:normal}<br \/>}<br \/><\/style><\/p><div><table><thead><tr><th>Criterion<\/th><th>Internal fraud<\/th><th>External fraud<\/th><\/tr><\/thead><tbody><tr><td data-label=\"Crit\u00e8re\">Perpetrator<\/td><td data-label=\"Fraude interne\">Employee, manager or executive<\/td><td data-label=\"Fraude externe\">Customer, supplier, impersonator or other third party<\/td><\/tr><tr><td data-label=\"Crit\u00e8re\">Examples<\/td><td data-label=\"Fraude interne\">Asset theft, fictitious expenses, payroll manipulation<\/td><td data-label=\"Fraude externe\">Phishing, payment diversion, fraudulent supplier invoices<\/td><\/tr><tr><td data-label=\"Crit\u00e8re\">Main controls<\/td><td data-label=\"Fraude interne\">Segregation of duties, access controls, oversight and reporting channels<\/td><td data-label=\"Fraude externe\">Cybersecurity, independent verification and third-party checks<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c7cb99 e-con-full e-flex e-con e-child\" data-id=\"5c7cb99\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-766162b elementor-widget elementor-widget-heading\" data-id=\"766162b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Common types of internal fraud in 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46f8b4b e-flex e-con-boxed e-con e-parent\" data-id=\"46f8b4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-711ed2c elementor-widget elementor-widget-text-editor\" data-id=\"711ed2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Certain methods occur repeatedly. Here are the main ones:<\/p>\n<ul>\n<li>Asset misappropriation: theft of cash, inventory or equipment.<\/li>\n<li>Corruption and conflicts of interest.<\/li>\n<li>Financial statement fraud, the most costly form of fraud.<\/li>\n<li>Expense and payroll fraud.<\/li>\n<li>Payment fraud committed or facilitated by an employee. Fraudulent payment orders generally fall under external fraud, unless they involve internal collusion or the deliberate circumvention of controls.<\/li>\n<\/ul>\n<p>Sophisticated financial schemes, explored in our analysis of &#8220;<a href=\"https:\/\/eterrapartners.com\/actualites\/les-plus-grandes-fraudes-a-linvestissement-en-europe-guide-de-detection-et-de-prevention\/\">the biggest investment frauds<\/a>&#8220;, coexist with much simpler schemes. Our <a href=\"https:\/\/eterrapartners.com\/actualites\/lecons-fraudes-entreprises\/\">lessons learned from corporate fraud<\/a> remind us that no industry is truly immune.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fd2349 elementor-widget elementor-widget-heading\" data-id=\"1fd2349\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why internal fraud is a major business risk<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9b60ed6 e-con-full e-flex e-con e-child\" data-id=\"9b60ed6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f7e768 elementor-widget elementor-widget-heading\" data-id=\"8f7e768\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Financial losses and reputational damage<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98223fc e-flex e-con-boxed e-con e-parent\" data-id=\"98223fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6598e2 elementor-widget elementor-widget-text-editor\" data-id=\"d6598e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The <\/span><a href=\"https:\/\/www.acfe.com\/-\/media\/files\/acfe\/pdfs\/rttn\/2026\/2026-report-to-the-nations.pdf\"><span style=\"font-weight: 400;\">ACFE\u2019s 2026 Report to the Nations<\/span><\/a> examines 2,402 investigated cases across 143 countries and territories. A typical scheme lasted 12 months before detection. These are international findings from investigated cases, not estimates of fraud prevalence in EU businesses.<br \/>Beyond the immediate loss, an incident can trigger investigation costs, operational disruption, disputes and loss of trust among employees, lenders and commercial partners. Seniority can increase exposure when an individual has extensive approval powers or the ability to override controls.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-075de9a e-con-full e-flex e-con e-child\" data-id=\"075de9a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3f8cb4 elementor-widget elementor-widget-heading\" data-id=\"e3f8cb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Governance and compliance weaknesses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5974e7e e-flex e-con-boxed e-con e-parent\" data-id=\"5974e7e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-545ef77 elementor-widget elementor-widget-text-editor\" data-id=\"545ef77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Fraud can expose missing controls, ineffective supervision or deliberate circumvention of established procedures. Updating policies alone will not resolve a weakness if the same person can still create a supplier, approve an invoice and release the payment.<\/span><\/p><p><span style=\"font-weight: 400;\">Effective <\/span><a href=\"https:\/\/eterrapartners.com\/expertises\/gouvernance-entreprise\/\"><span style=\"font-weight: 400;\">corporate governance<\/span><\/a><span style=\"font-weight: 400;\"> requires clear ownership of controls, meaningful challenge and a route for escalating concerns about senior management.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ec41c1 e-con-full e-flex e-con e-child\" data-id=\"6ec41c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c24d0c elementor-widget elementor-widget-heading\" data-id=\"1c24d0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Risks to EU grants and institutional funding<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c4b760 e-flex e-con-boxed e-con e-parent\" data-id=\"4c4b760\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e6074f elementor-widget elementor-widget-text-editor\" data-id=\"4e6074f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ineligible expenditure, serious irregularities or fraud can lead to payment suspension, grant reductions or recovery of funds already paid. The outcome depends on the programme, the facts and the applicable funding agreement. The European Commission explains these mechanisms in its <\/span><a href=\"https:\/\/commission.europa.eu\/strategy-and-policy\/eu-budget\/protection-eu-budget\/protection-measures_en\"><span style=\"font-weight: 400;\">guidance on protecting the EU budget<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">For funding recipients, reliable procurement records, cost evidence and approval trails help protect both current projects and future funding relationships.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-707228e elementor-widget elementor-widget-heading\" data-id=\"707228e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to detect internal fraud: warning signs and checks<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-098aa5d e-con-full e-flex e-con e-child\" data-id=\"098aa5d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0f3aba elementor-widget elementor-widget-heading\" data-id=\"a0f3aba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Accounting and payment anomalies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9a0c97 e-flex e-con-boxed e-con e-parent\" data-id=\"e9a0c97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18c6901 elementor-widget elementor-widget-text-editor\" data-id=\"18c6901\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Financial red flags include duplicate invoices, unusual journal entries, unsupported expenses, unexplained supplier changes and transactions repeatedly falling just below approval thresholds.<\/span><\/p><p><span style=\"font-weight: 400;\">Context matters. Frequent payments to a regular supplier may be entirely normal; payments without a valid contract, evidence of delivery or independent approval deserve closer examination.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c85a05 e-con-full e-flex e-con e-child\" data-id=\"6c85a05\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89ca0a4 elementor-widget elementor-widget-heading\" data-id=\"89ca0a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Behavioural warning signs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d3f5d2 e-con-full e-flex e-con e-parent\" data-id=\"5d3f5d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0b18cd elementor-widget elementor-widget-text-editor\" data-id=\"d0b18cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Persistent resistance to independent review, refusal to delegate sensitive tasks or unusually close supplier relationships may justify checking the underlying controls. Personal circumstances, lifestyle or reluctance to take leave must never be treated as proof.<\/span><\/p><p><span style=\"font-weight: 400;\">The ACFE reports that 84% of perpetrators in its 2026 study displayed at least one behavioural red flag. This retrospective finding does not mean that people displaying such behaviours are likely to commit fraud. <\/span><a href=\"https:\/\/www.acfe.com\/about-the-acfe\/newsroom-for-media\/press-releases\/press-release-detail?s=occupational-fraud-2026-a-report-to-the-nations-pr\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Source: ACFE 2026 press release<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d9156b1 e-con-full e-flex e-con e-child\" data-id=\"d9156b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72f796d elementor-widget elementor-widget-heading\" data-id=\"72f796d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How to check a red flag without jumping to conclusions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e6c3ec e-con-full e-flex e-con e-child\" data-id=\"2e6c3ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-30215fe e-con-full e-flex e-con e-child\" data-id=\"30215fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ef498b elementor-widget elementor-widget-text-editor\" data-id=\"7ef498b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><style><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><br \/>.diligence-container {<br \/>  max-width: 1000px;<br \/>  margin: auto;<br \/>  border-radius: 8px;<br \/>  overflow: hidden;<br \/>  box-shadow: 0 4px 15px rgba(0,0,0,0.05);<br \/>}<br \/>.diligence-container table {<br \/>  width: 100%;<br \/>  border-collapse: collapse;<br \/>  background-color: white;<br \/>  text-align: left;<br \/>  font-family: 'Segoe UI', Tahoma, Geneva, Verdana, sans-serif;<br \/>}<br \/>.diligence-container thead {<br \/>  background-color: #121431;<br \/>  color: white;<br \/>}<br \/>.diligence-container th {<br \/>  padding: 18px 20px;<br \/>  font-weight: 600;<br \/>  font-size: 0.95rem;<br \/>  letter-spacing: 0.5px;<br \/>}<br \/>.diligence-container td {<br \/>  padding: 20px;<br \/>  border-bottom: 1px solid #eee;<br \/>  font-size: 0.9rem;<br \/>  vertical-align: middle;<br \/>  color: #333333;<br \/>}<br \/>.diligence-container tbody tr:nth-child(odd) {<br \/>  background-color: #f9f8f6;<br \/>}<br \/>.diligence-container .type-highlight {<br \/>  font-weight: bold;<br \/>  color: #121431;<br \/>  white-space: nowrap;<br \/>}<br \/>.diligence-container.four-cols .type-highlight {<br \/>  white-space: normal;<br \/>}<br \/>.diligence-container .check-type {<br \/>  font-weight: 600;<br \/>}<br \/>@media screen and (max-width: 768px) {<br \/>  .diligence-container thead {<br \/>    display: none;<br \/>  }<br \/>  .diligence-container table,<br \/>  .diligence-container tbody,<br \/>  .diligence-container tr,<br \/>  .diligence-container td {<br \/>    display: block;<br \/>    width: 100%;<br \/>    box-sizing: border-box;<br \/>  }<br \/>  .diligence-container tr {<br \/>    border-bottom: 2px solid #121431;<br \/>    padding: 8px 0;<br \/>  }<br \/>  .diligence-container td {<br \/>    border-bottom: none;<br \/>    padding: 10px 20px;<br \/>  }<br \/>  .diligence-container td::before {<br \/>    content: attr(data-label);<br \/>    display: block;<br \/>    font-size: 0.72rem;<br \/>    font-weight: 700;<br \/>    text-transform: uppercase;<br \/>    letter-spacing: 0.6px;<br \/>    color: #8a8a8a;<br \/>    margin-bottom: 3px;<br \/>  }<br \/>  .diligence-container .type-highlight {<br \/>    font-size: 1rem;<br \/>  }<br \/>}<br \/><\/style><\/p><div><table><thead><tr><th>Warning sign<\/th><th>Possible explanation<\/th><th>Initial check<\/th><th>Safeguard<\/th><\/tr><\/thead><tbody><tr><td data-label=\"Signal d\u2019alerte\">Unusual payment<\/td><td data-label=\"Ce qu\u2019il peut indiquer\">Error, supplier fraud or collusion<\/td><td data-label=\"Premi\u00e8re v\u00e9rification\">Compare the contract, invoice, delivery evidence and approvals<\/td><td data-label=\"Pr\u00e9caution\">Establish the facts before drawing conclusions<\/td><\/tr><tr><td data-label=\"Signal d\u2019alerte\">Missing supporting documents<\/td><td data-label=\"Ce qu\u2019il peut indiquer\">Process failure or fictitious expenditure<\/td><td data-label=\"Premi\u00e8re v\u00e9rification\">Review accounting records and transaction history<\/td><td data-label=\"Pr\u00e9caution\">Preserve original records and metadata<\/td><\/tr><tr><td data-label=\"Signal d\u2019alerte\">Changed supplier bank details<\/td><td data-label=\"Ce qu\u2019il peut indiquer\">Legitimate update or payment diversion<\/td><td data-label=\"Premi\u00e8re v\u00e9rification\">Call a verified contact using an independently held number<\/td><td data-label=\"Pr\u00e9caution\">Pause the affected payment where justified<\/td><\/tr><tr><td data-label=\"Signal d\u2019alerte\">Persistent refusal to delegate<\/td><td data-label=\"Ce qu\u2019il peut indiquer\">Operational dependency or concealed control override<\/td><td data-label=\"Premi\u00e8re v\u00e9rification\">Review access rights and approval responsibilities<\/td><td data-label=\"Pr\u00e9caution\">Focus on process evidence rather than personal profiling<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b80fd0d e-con-full e-flex e-con e-child\" data-id=\"b80fd0d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-203b1d6 elementor-widget elementor-widget-heading\" data-id=\"203b1d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Internal control tools and systems for detecting fraud<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-958d21f e-flex e-con-boxed e-con e-parent\" data-id=\"958d21f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-314a5a5 elementor-widget elementor-widget-text-editor\" data-id=\"314a5a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Detection relies above all on listening. <strong>Internal reports uncover 43% of fraud cases<\/strong>, far ahead of audits, according to the ACFE. A confidential reporting hotline can even halve the duration of a fraud scheme. Digital data analysis tools, sometimes powered by artificial intelligence, help identify anomalies.<\/span><\/p><p><span style=\"font-weight: 400;\">Screening business partners through proportionate<\/span><a href=\"https:\/\/eterrapartners.com\/actualites\/due-diligence-fusac\/?utm_source=chatgpt.com\"> <span style=\"font-weight: 400;\">due diligence<\/span><\/a><span style=\"font-weight: 400;\"> completes this framework. A properly handled report, submitted through a protected<\/span><a href=\"https:\/\/eterrapartners.com\/actualites\/lanceur-dalerte-whistleblower-en-entreprise\/?utm_source=chatgpt.com\"> <span style=\"font-weight: 400;\">corporate whistleblowing system<\/span><\/a><span style=\"font-weight: 400;\">, can make all the difference.<\/span><\/p><p><span style=\"font-weight: 400;\">V\u00e9rifier ses partenaires, par une<\/span><a href=\"https:\/\/eterrapartners.com\/actualites\/due-diligence-fusac\/\"> <span style=\"font-weight: 400;\">due diligence<\/span><\/a><span style=\"font-weight: 400;\"> proportionn\u00e9e, compl\u00e8te ce dispositif. Un signalement bien trait\u00e9, via un<\/span><a href=\"https:\/\/eterrapartners.com\/actualites\/lanceur-dalerte-whistleblower-en-entreprise\/\"> <span style=\"font-weight: 400;\">lanceur d&#8217;alerte en entreprise<\/span><\/a><span style=\"font-weight: 400;\"> prot\u00e9g\u00e9, change tout.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6724905 e-con-full e-flex e-con e-child\" data-id=\"6724905\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a662e54 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"a662e54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/eterrapartners.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-shield-alt\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tIs your whistleblowing channel compliant?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tOur experts support you at every stage, from implementing the reporting procedure to handling whistleblower reports.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/eterrapartners.com\/contact\/\">\n\t\t\t\t\t\tContact Eterra\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9870cd3 elementor-widget elementor-widget-heading\" data-id=\"9870cd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to prevent internal fraud<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4015c7f e-con-full e-flex e-con e-child\" data-id=\"4015c7f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4be2b81 elementor-widget elementor-widget-heading\" data-id=\"4be2b81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Strengthen internal controls<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-080243a e-flex e-con-boxed e-con e-parent\" data-id=\"080243a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-957a911 elementor-widget elementor-widget-text-editor\" data-id=\"957a911\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The best defence remains a well-structured organisation. Segregation of duties, strict management of IT access and traceability of sensitive operations limit opportunities for fraud. Assigning access rights according to each role further strengthens this foundation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f44d7e e-con-full e-flex e-con e-child\" data-id=\"7f44d7e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5463d3 elementor-widget elementor-widget-image\" data-id=\"f5463d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"487\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/segregation-of-duties-1.webp\" class=\"attachment-large size-large wp-image-4765\" alt=\"Segregation of duties against internal fraud: one person who initiates, approves and records, versus three separate people who check each other\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/segregation-of-duties-1.webp 1024w, https:\/\/eterrapartners.com\/wp-content\/uploads\/segregation-of-duties-1-300x183.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/segregation-of-duties-1-768x467.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a5bca83 e-con-full e-flex e-con e-child\" data-id=\"a5bca83\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ffece62 elementor-widget elementor-widget-heading\" data-id=\"ffece62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Train employees and managers<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e5826b e-flex e-con-boxed e-con e-parent\" data-id=\"0e5826b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59dd017 elementor-widget elementor-widget-text-editor\" data-id=\"59dd017\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><div><div><div><div><div><div><div><div><p>Well-informed teams are better equipped to spot misconduct. The ACFE observes that reports are twice as frequent following anti-fraud training. Clear communication and regular awareness-raising gradually foster an ethical culture.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d75544 e-con-full e-flex e-con e-child\" data-id=\"2d75544\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb8c2f elementor-widget elementor-widget-heading\" data-id=\"8fb8c2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The role of statutory auditors and internal audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-168dfed e-flex e-con-boxed e-con e-parent\" data-id=\"168dfed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8de06b elementor-widget elementor-widget-text-editor\" data-id=\"e8de06b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Statutory auditors and internal audit provide an independent perspective. <strong>Their regular checks deter fraudsters and help detect anomalies and incidents<\/strong>. They also strengthen the credibility of financial statements among third parties.<\/p><p>Internal audit assesses risk management processes and can identify certain anomalies. When appointed, the statutory auditor seeks, in particular, to obtain reasonable assurance that the financial statements are free from material misstatement, including misstatements resulting from fraud. However, their involvement does not guarantee the detection of all fraud.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9032d3a e-con-full e-flex e-con e-child\" data-id=\"9032d3a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-96752a8 elementor-widget elementor-widget-heading\" data-id=\"96752a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Integrating fraud risk into overall risk management<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3e3e58 e-flex e-con-boxed e-con e-parent\" data-id=\"c3e3e58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e56296f elementor-widget elementor-widget-text-editor\" data-id=\"e56296f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fraud is not just a financial issue. Incorporating it into overall risk management, alongside cybersecurity, technological and legal challenges, ensures a consistent approach. However, no solution offers an absolute guarantee.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bf3e6fb e-con-full e-flex e-con e-child\" data-id=\"bf3e6fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da338f4 elementor-widget elementor-widget-heading\" data-id=\"da338f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Regulatory framework and legal obligations relating to internal fraud<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c600f18 e-grid e-con-full e-con e-child\" data-id=\"c600f18\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7cd4c08 e-grid e-con-full e-con e-child\" data-id=\"7cd4c08\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1423094 elementor-widget elementor-widget-heading\" data-id=\"1423094\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sapin II Law and anti-corruption measures<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cf1adc elementor-widget elementor-widget-text-editor\" data-id=\"7cf1adc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The 2016 Sapin II Law requires large companies to implement an anti-corruption programme. The threshold is 500 employees and \u20ac100 million in annual revenue. The French Anti-Corruption Agency (AFA) oversees its implementation. Article 17 of the Sapin II Law requires companies with at least 500 employees and annual revenue exceeding \u20ac100 million to implement measures to prevent and detect corruption and influence peddling. Specific rules also apply to groups whose parent company is headquartered in France. This anti-corruption framework can help manage certain fraud risks, but its scope does not cover all forms of internal fraud indiscriminately.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3cc0333 e-grid e-con-full e-con e-child\" data-id=\"3cc0333\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b16abbe elementor-widget elementor-widget-heading\" data-id=\"b16abbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Protection of whistleblowers in businesses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd67061 elementor-widget elementor-widget-text-editor\" data-id=\"bd67061\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Since the 2022 Waserman Law, all private legal entities employing at least 50 people must provide a secure reporting channel and procedure. Whistleblower protection is not limited to employees: it may also extend to individuals covered by the law who report or disclose information in good faith and without direct financial compensation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e56621a e-grid e-con-full e-con e-child\" data-id=\"e56621a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-186eb05 elementor-widget elementor-widget-heading\" data-id=\"186eb05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reporting obligations and management responsibilities<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b6ec3b elementor-widget elementor-widget-text-editor\" data-id=\"1b6ec3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Senior management retains ultimate responsibility. It must organise a proportionate response: preserve evidence, protect the individuals concerned, conduct the necessary investigations and determine, with its advisers, the appropriate disciplinary, civil, criminal or regulatory measures. Notification to an authority is only mandatory in cases provided for by applicable legislation or sector-specific regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4315fb e-con-full e-flex e-con e-child\" data-id=\"b4315fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-080f2f7 elementor-widget elementor-widget-heading\" data-id=\"080f2f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Examples of internal fraud in European SMEs and mid-sized companies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a5ac73 e-flex e-con-boxed e-con e-parent\" data-id=\"8a5ac73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b4fa84 elementor-widget elementor-widget-text-editor\" data-id=\"0b4fa84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Small organisations are not immune to internal fraud; quite the opposite. According to the ACFE&#8217;s 2026 global study, businesses with fewer than 100 employees record the highest median loss of all categories studied: $126,000 per case.<\/p><p>Several factors may explain this. Smaller teams make segregation of duties more difficult: the same person may be responsible for initiating, approving and recording a transaction. Controls are also less formalised, and the trust placed in long-standing employees sometimes takes the place of proper verification procedures. In a challenging economic climate, a loss of this magnitude can have a lasting impact on an SME&#8217;s cash flow. Company size is therefore no guarantee of protection.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f0bfba e-con-full e-flex e-con e-child\" data-id=\"9f0bfba\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0dff90 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a0dff90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-comment-dots\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Note : ACFE data is based on an international sample. It provides insight into observed trends but does not specifically describe the European SME and mid-sized business landscape.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8395348 e-flex e-con-boxed e-con e-parent\" data-id=\"8395348\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c0df3b elementor-widget elementor-widget-spacer\" data-id=\"8c0df3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c232e0e e-con-full e-flex e-con e-child\" data-id=\"c232e0e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-efd22bf elementor-widget elementor-widget-heading\" data-id=\"efd22bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Two common mistakes when handling an internal fraud case<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c58c4e6 e-flex e-con-boxed e-con e-parent\" data-id=\"c58c4e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c58c06 elementor-widget elementor-widget-text-editor\" data-id=\"0c58c06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Reacting hastily, without solid evidence. Acting too quickly can lead to procedural errors, unusable evidence and litigation.<\/li><li>Confusing suspicion with proven misconduct. A suspicion, even a well-founded one, is not proof. Wrongly accusing someone can harm an innocent employee and expose the company to liability.<\/li><\/ul><p>In both cases, discretion and a methodical approach must take priority: secure the evidence, limit the circle of people informed, then conduct a structured investigation before making any decisions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f815dd e-con-full e-flex e-con e-child\" data-id=\"7f815dd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-219da14 elementor-widget elementor-widget-heading\" data-id=\"219da14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Best practices for securing sensitive processes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4142062 e-flex e-con-boxed e-con e-parent\" data-id=\"4142062\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ebe5c46 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"ebe5c46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"614\" height=\"1024\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-mobile-1-614x1024.webp\" class=\"attachment-large size-large wp-image-4743\" alt=\"Diagram of sensitive processes: supplier creation, invoice approval and payment release, subject to independent review\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-mobile-1-614x1024.webp 614w, https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-mobile-1-180x300.webp 180w, https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-mobile-1-768x1280.webp 768w, https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-mobile-1.webp 900w\" sizes=\"(max-width: 614px) 100vw, 614px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df58679 e-flex e-con-boxed e-con e-parent\" data-id=\"df58679\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02bef31 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"02bef31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-1-1024x683.webp\" class=\"attachment-large size-large wp-image-4742\" alt=\"Diagram of sensitive processes: supplier creation, invoice approval and payment release, subject to independent review\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-1-1024x683.webp 1024w, https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-1-300x200.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-1-768x512.webp 768w, https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-1-1536x1024.webp 1536w, https:\/\/eterrapartners.com\/wp-content\/uploads\/eterra-internal-fraud-prevention-controls-1.webp 1800w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22c8bb7 e-flex e-con-boxed e-con e-parent\" data-id=\"22c8bb7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ee2449 elementor-widget elementor-widget-text-editor\" data-id=\"0ee2449\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It is best to focus on the most exposed processes: procurement, payroll and cash management. Simple, regular and up-to-date checks help reduce opportunities for fraud. Some companies also take out dedicated fraud insurance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0fd08f e-con-full e-flex e-con e-child\" data-id=\"a0fd08f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c2933f0 e-con-full e-flex e-con e-child\" data-id=\"c2933f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dc21e39 e-con-full e-flex e-con e-child\" data-id=\"dc21e39\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a99efd2 elementor-widget elementor-widget-text-editor\" data-id=\"a99efd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"faq-desc\">VOS QUESTIONS<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85f935b elementor-widget elementor-widget-heading\" data-id=\"85f935b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ - Frequently asked questions about internal fraud\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fba06df elementor-widget elementor-widget-text-editor\" data-id=\"fba06df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"background-color: rgba(21, 19, 60, 0);\">Before contacting us, you may have some questions. Here are straightforward answers from our senior consultants.<\/span><\/p><p><span style=\"background-color: rgba(21, 19, 60, 0);\">&#8212;<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-207ae2e e-con-full e-flex e-con e-child\" data-id=\"207ae2e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1e6cf0 elementor-widget elementor-widget-n-accordion\" data-id=\"a1e6cf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1690\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1690\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What should a business do in the first hours after suspected fraud? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1690\" class=\"elementor-element elementor-element-99ccac2 e-con-full e-flex e-con e-child\" data-id=\"99ccac2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf0c8c elementor-widget elementor-widget-text-editor\" data-id=\"4cf0c8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Preserve relevant records and system logs, assess whether payments or access need to be restricted, and limit information to authorised people. Appoint a competent, impartial lead and check applicable reporting deadlines. Keep a record of decisions and preserve data when restricting access.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1691\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1691\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is there a typical employee fraudster? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1691\" class=\"elementor-element elementor-element-c4345e2 e-con-full e-flex e-con e-child\" data-id=\"c4345e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b536048 elementor-widget elementor-widget-text-editor\" data-id=\"b536048\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No reliable personal profile establishes who will commit fraud. Focus on access rights, approval powers, conflicts of interest and opportunities to override controls. Behavioural observations need objective verification.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1692\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1692\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How should you respond to suspected internal fraud? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1692\" class=\"elementor-element elementor-element-f72c333 e-con-full e-flex e-con e-child\" data-id=\"f72c333\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f954109 elementor-widget elementor-widget-text-editor\" data-id=\"f954109\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Confidentiality must be maintained and premature accusations avoided. The company should secure relevant documents and IT logs, restrict access to sensitive systems where necessary, and entrust the investigation to authorised individuals. The investigation must be proportionate, impartial, documented and compliant with employment law and data protection requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1693\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1693\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What sanctions can an employee face for internal fraud? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1693\" class=\"elementor-element elementor-element-e08c964 e-con-full e-flex e-con e-child\" data-id=\"e08c964\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5cd7f99 elementor-widget elementor-widget-text-editor\" data-id=\"5cd7f99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Established misconduct can lead to disciplinary action, including dismissal where justified under national employment law. Civil recovery and criminal proceedings may also be possible. The outcome depends on the evidence, the offence and the required procedures.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1694\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1694\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What is the difference between an error, an irregularity and fraud? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1694\" class=\"elementor-element elementor-element-6cd74f6 e-con-full e-flex e-con e-child\" data-id=\"6cd74f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ee28ed elementor-widget elementor-widget-text-editor\" data-id=\"1ee28ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An error is unintentional. An irregularity is a breach of a rule, procedure or obligation and may be intentional or accidental. Fraud involves deliberate deception to obtain an improper benefit or cause harm. The precise legal classification depends on the applicable law and facts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1695\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1695\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Must a company report every suspected fraud to the authorities? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1695\" class=\"elementor-element elementor-element-f958961 e-con-full e-flex e-con e-child\" data-id=\"f958961\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89d3d22 elementor-widget elementor-widget-text-editor\" data-id=\"89d3d22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Not automatically. The company must assess national law, sector-specific rules and any contractual obligations. A voluntary criminal complaint may also be appropriate. Suspicious transaction reporting duties apply to businesses and professionals within the relevant anti-money laundering regime.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1696\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1696\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Should an anonymous fraud report be investigated? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1696\" class=\"elementor-element elementor-element-7e2fae0 e-con-full e-flex e-con e-child\" data-id=\"7e2fae0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78b104a elementor-widget elementor-widget-text-editor\" data-id=\"78b104a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Assess its specificity, credibility and verifiability rather than dismissing it because the reporter is unidentified. National law determines whether anonymous reports must be accepted and followed up. A secure two-way anonymous channel can support clarification while preserving identity.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1697\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1697\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Who should investigate suspected internal fraud? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1697\" class=\"elementor-element elementor-element-f81427f e-con-full e-flex e-con e-child\" data-id=\"f81427f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ccf2132 elementor-widget elementor-widget-text-editor\" data-id=\"ccf2132\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An authorised internal team, an external specialist or a combination of both may conduct the investigation. Investigators need relevant skills, independence from the allegations and clear authority. Legal, compliance, HR, IT and audit roles should be coordinated without compromising impartiality.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1698\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1698\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Can an employer read an employee\u2019s work emails? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1698\" class=\"elementor-element elementor-element-14ecde6 e-con-full e-flex e-con e-child\" data-id=\"14ecde6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff37762 elementor-widget elementor-widget-text-editor\" data-id=\"ff37762\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Access may be permissible, but it is not unrestricted. National employment and privacy rules, internal policies, employee information requirements and the GDPR must be considered. Material identified as personal may attract additional protection. Obtain jurisdiction-specific advice before accessing sensitive content.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1699\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1699\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Which EU businesses need an internal whistleblowing channel? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1699\" class=\"elementor-element elementor-element-ce59cef e-con-full e-flex e-con e-child\" data-id=\"ce59cef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2030562 elementor-widget elementor-widget-text-editor\" data-id=\"2030562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The general private-sector threshold is 50 workers, subject to national implementation and sector-specific exceptions. Some smaller entities are covered. A group-level hotline should not be assumed to satisfy every subsidiary\u2019s obligations without checking the relevant rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What should a business do in the first hours after suspected fraud?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Preserve relevant records and system logs, assess whether payments or access need to be restricted, and limit information to authorised people. Appoint a competent, impartial lead and check applicable reporting deadlines. Keep a record of decisions and preserve data when restricting access.\"}},{\"@type\":\"Question\",\"name\":\"Is there a typical employee fraudster?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No reliable personal profile establishes who will commit fraud. Focus on access rights, approval powers, conflicts of interest and opportunities to override controls. Behavioural observations need objective verification.\"}},{\"@type\":\"Question\",\"name\":\"How should you respond to suspected internal fraud?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Confidentiality must be maintained and premature accusations avoided. The company should secure relevant documents and IT logs, restrict access to sensitive systems where necessary, and entrust the investigation to authorised individuals. The investigation must be proportionate, impartial, documented and compliant with employment law and data protection requirements.\"}},{\"@type\":\"Question\",\"name\":\"What sanctions can an employee face for internal fraud?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Established misconduct can lead to disciplinary action, including dismissal where justified under national employment law. Civil recovery and criminal proceedings may also be possible. The outcome depends on the evidence, the offence and the required procedures.\"}},{\"@type\":\"Question\",\"name\":\"What is the difference between an error, an irregularity and fraud?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"An error is unintentional. An irregularity is a breach of a rule, procedure or obligation and may be intentional or accidental. Fraud involves deliberate deception to obtain an improper benefit or cause harm. 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A secure two-way anonymous channel can support clarification while preserving identity.\"}},{\"@type\":\"Question\",\"name\":\"Who should investigate suspected internal fraud?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"An authorised internal team, an external specialist or a combination of both may conduct the investigation. Investigators need relevant skills, independence from the allegations and clear authority. Legal, compliance, HR, IT and audit roles should be coordinated without compromising impartiality.\"}},{\"@type\":\"Question\",\"name\":\"Can an employer read an employee\\u2019s work emails?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Access may be permissible, but it is not unrestricted. National employment and privacy rules, internal policies, employee information requirements and the GDPR must be considered. Material identified as personal may attract additional protection. Obtain jurisdiction-specific advice before accessing sensitive content.\"}},{\"@type\":\"Question\",\"name\":\"Which EU businesses need an internal whistleblowing channel?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The general private-sector threshold is 50 workers, subject to national implementation and sector-specific exceptions. Some smaller entities are covered. A group-level hotline should not be assumed to satisfy every subsidiary\\u2019s obligations without checking the relevant rules.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-504bfc6 e-con-full e-flex e-con e-child\" data-id=\"504bfc6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-146c143 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"146c143\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/eterrapartners.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-shield-alt\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tReady to strengthen your anti-fraud framework?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tOur experts support you at every stage, from risk mapping to operational internal controls.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/eterrapartners.com\/contact\/\">\n\t\t\t\t\t\tContact Eterra\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Key takeaways Fraud can originate at any level. Employees, managers and executives may exploit weaknesses in controls or override existing safeguards. The financial impact can be substantial. The ACFE\u2019s 2026 global study recorded a median loss of US$104,000 per case. Its separate estimate that organisations lose 5% of annual revenue to fraud is based on [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4748,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-4745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Internal fraud in businesses: identifying the warning signs<\/title>\n<meta name=\"description\" content=\"Internal fraud in businesses: a guide to accounting red flags, confidential reporting and Sapin II obligations to reduce financial losses.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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