© 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
E
M
P
I
R
I
C
E
M
P
I
R
I
C
ORGANIZED
SIMPLE
SEMI ORGANIZED
C
R
I
M
E
PREVENTIVE PREVENTIVELEGAL
LEGAL
MONEY
LAUNDERING
F
R
A
U
D
REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE
LEGAL FRAME
EMPIRIC FRAMEWORK
CROSS BORDER
FRAUD
© G. DELRUE5
MONEY
LAUNDERING
FRAUD
FRAUD TIME LINE
E
M
P
I
R
I
C
E
M
P
I
R
I
C
ORGANIZED
SIMPLE
SEMI ORGANIZED
C
R
I
M
E
PREVENTIVE PREVENTIVELEGAL
LEGAL
MONEY
LAUNDERING
F
R
A
U
D
REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE
LEGAL FRAMEWORK
EMPIRIC FRAMEWORK
© G. DELRUE6
MONEY
LAUNDERING
FRAUD
FRAUD TIME LINE
E
M
P
I
R
I
C
E
M
P
I
R
I
C
ORGANIZED
SIMPLE
SEMI ORGANIZED
C
R
I
M
E
PREVENTIVE PREVENTIVELEGAL
LEGAL
MONEY
LAUNDERING
F
R
A
U
D
REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE
© G. DELRUE
LEGAL FRAMEWORK
F
R
A
U
D
LEGAL versus EMPIRIC
HORIZONTAL – VERTICAL FRAUD
SIMPLE - ORGANIZED FRAUD
LOCAL – CROSS BORDER FRAUD
E
M
P
I
R
I
C
MANAGEMENT – EMPLOYEE FRAUD
INTERNAL – EXTERNAL FRAUD
© G. DELRUE8
TYPES of FRAUD - CLASSIFICATION
- DRUGS- HUMAN TRAFICKING
- …
- FINANCIAL CRIME
- FINANCIAL CRIME
- DROGUES
- …
- FINANCIAL CRIME
- TRAFIC D’ÊTRESHUMAINS
- DRUGS
- TRAFIC D’ÊTRESHUMAINS
- …
CHARACTERISTICS
F
R
A
U
D
SIMPLE
ORGANIZED
SEMI ORGANIZED
- BASED ON STRUCTURES
- HIGH PROFESSIONALISM
- AIMS MORE GOALS AT THE SAME TIME
- CRIMINAL INTENTIONS
- CAMOUFLAGE – COVER UP
- GENERALY LIMITED TO ONE OBJECT
- LOW PROFESSIONALISM
- AIMS ONE GOAL
- QUICK PERCEPTIBILITY
- SLOW BUILT UP
© 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. DELRUE12
AML TRAINING in Dutch
CD 1 – LEGAAL en institutioneelkader
CD 2 – Atypische verrichtingen herkennen
Websitewww.witwaswet.be
met kennistest
12
© 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. DELRUE14
FORMATION ANTI-BLANCHIMENTCD 1 – Cadre légal et institutionnel CD 2 – Reconnaître des trans-
actions atypiques
Site Webwww.loiblanchiment.be
avec teste de connaissance
1404-12-2012
AML TRAINING in French
© G. DELRUE