IFA NEWSLETTER. The Institute of Forensic Auditors invites you to its Christmas Drink! Date: December 17 th, h

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1 The Institute of Forensic Auditors invites you to its Christmas Drink! IFA NEWSLETTER Date: December 17 th, h Location: SAP Lounge Dewezplein 5 (near Rondeweg) 1800 Vilvoorde Program: The new draft bill on private investigations - Legal issues by Stijn De Meulenaer - IFA views by Frank Staelens - Networking drink Registration: Issue December 2009 Institute of Forensic Auditors (IFA), Brussels. Send your copy to: Editing Board: Evert-Jan Lammers RFA (Editor-in-chief), Prof. Michel J. De Samblanx RFA, Johan Engelen RFA, Johan Engelen RFA, Miguel Janssoone RFA, Prof. Chris Lefebvre RFA, Anton Penneman RFA, Linda Van. INSTITUTE s ISSUES 1. IFA Event Calendar From the Board of Directors 3 3. Registered Forensic Auditors 3 4. Secretary s Office 4 5. Congratulations from OLAF 4 6. New Sponsor 4 7. Continuous Education 5 FRAUD ISSUES 8. Forensic Book Store 6 9. OLAF Key-People-Interview: Franz-Hermann Brüner Forensic news Faits divers 16 SPONSORS 17 COLOFON 18 Institute of Forensic Auditors - IFA Newsletter - Issue December

2 1 IFA Event Calendar 2010 The below IFA Event Calendar includes the workshops from the IFA Training Program, with a wide variety of trainings that can be attended by Registered Forensic Auditors, other members and also by nonmembers. Everyone can register via Closing event December IFA Christmas Drink in combination with Update on the new draft bill on private investigators By Stijn Demeulenaer, IFA Board member and Chair of the IFA Committee on Legal Affairs, and Mr. Frank Staelens, President of IFA. Networking cocktail. Venue SAP Lounge, Dewezplein 5, 1800 Vilvoorde (near Rondeweg) Registration 3:30 pm Start 4:00-6:00 pm Cocktail 6:00-7:00 pm Entrance Free entrance for IFA members Registration Program January Corruption and Bribery in Public Procurement, Mr. Kurt Verbeke (Federal Police). 28 January Computer Forensics, Mr. Peter Leyman (Deloitte). 25 February Integrity Management in Public Organizations, Mr. Bart De Bie (i-force). 11 March Liability Jurisprudence & cases, Mr. Dirk De Maeseneer (Praxislaw). 25 March IFA General Members Meeting, Keynote speaker: Mrs. Chantal Hébette (Chair Transparency International) March Legal intake (Full day, max. 20 participants), Mr. Stijn Demeulenaer. 6 May Case study Fraud Risk Management`, Mr. Patrick Risch (BNP Paribas Fortis) and Mrs. Cécile Louchard (PWC). 20 May Intro in Data & Process Mining, Mrs. Mieke Jans (University of Hasselt). 3 June Interview techniques, Mr. Rudy Hoskens (PWC). 23 September Anti Money Laundering, Mr. Bart De Quick (BNP Paribas Fortis). 18 November Anti-Corruption and Bribery, Mrs. Cécile Louchard (PWC). Venue and fees Unless indicated otherwise: The workshops under the IFA Forensic Audit Training Program take place at the Sint-Anna Center in Brussels: Sint Annadreef 68B, 1020 Laken, Registration fees for the workshops from the IFA Forensic Audit Training Program amount to 40 (public sector) and 100 (private sector) for IFA-members, and to 200 for non-members. Given the relatively low IFA membership fee, it is worthwhile considering an IFA-membership and thus benefiting from the substantial reductions on training fees. Institute of Forensic Auditors - IFA Newsletter - Issue December

3 2 From the Board of Directors Dear readers, We hereby take the opportunity to wish you all a merry Christmas and a happy New Year. We are looking forward to meeting you at the annual IFA Christmas Drink on Thursday 17 December Venue: the splendid new SAP Lounge in Vilvoorde. Kind regards, The Board of Directors 3 Registered Forensic Auditors We hereby welcome the following Registered Forensic Auditors that have been certified in 2009 (alphabetical order): Geert Anciaux 2009 N A0137 February 22, 2009 Jan Buys 2009 N A0152 October 15, 2009 Jos De Haes 2009 N A0150 June 09, 2009 Patrick De Maere 2009 N A0138 February 22, 2009 Guido Debie 2009 N A0149 June 09, 2009 Gennaro Di Pietro De Rosa 2009 F A0139 February 22, 2009 Katrin Drkosch 2009 F A0153 October 15, 2009 Benoit Godart 2009 F A0159 October 15, 2009 Danny Haesaert 2009 N A0151 October 15, 2009 Roeland Huyskens 2009 N A0140 February 22, 2009 Peter Kortleven 2009 N A0156 October 15, 2009 Marcel Lamy 2009 F A0160 October 15, 2009 Cedric Lootvoet 2009 F A0141 February 22, 2009 Kurt Marichal 2009 N A0155 October 15, 2009 Georges Neyrinck 2009 N A0148 June 09, 2009 Anton Penneman 2009 N A0142 February 22, 2009 João Rodrigues Pombo 2009 F A0143 February 22, 2009 Stefaan Ramakers 2009 N A0154 October 15, 2009 Rafaël Rondelez 2009 N A0146 June 09, 2009 Luc Schreurs 2009 N A0144 February 22, 2009 Patrick Van der Maelen 2009 N A0145 February 22, 2009 Toon Van Laere 2009 N A0158 October 15, 2009 Bart Vanheste 2009 N A0157 October 15, 2009 Today the RFA-register counts 156 RFA s, which corresponds to 50% of the Members base of our Institute. Some statistics on RFA s: By sector By sexe By accreditation 58% Private sector 85% Male 51% Master in Forensic Auditing or equivalent 40% Public sector 15% Female 36% Expertise and experience 2% Academics 13% Academic 100% 100% 100% Institute of Forensic Auditors - IFA Newsletter - Issue December

4 4 Secretary s Office Recently the Board of Directors of IFA has decided to cancel the secretarial services contract with IIA. Various tasks have been reassigned to the members of The Bureau. As of 1 December 2009 the new correspondence address is: Institute of Forensic Auditors Contact: Mrs. Christelle Couturiaux Berkenlaan 8B 1831 Diegem Tel. +32 (0) Congratulations received from OLAF I am informed that the competent Belgian authorities have recognized the Institute of Forensic Auditors (IFA) as a national professional federation. I want to extend at this occasion my warm and sincere congratulations to the IFA leadership and its members. Some OLAF staff have been members of IFA for a long time, and recently several of my colleagues have been recognized as certified forensic auditors by your federation. Therefore, I am looking forward to an excellent cooperation in the future between out two organizations. Yours sincerely, Franz-Hermann Brüner 6 New sponsor Fox-IT Belgium, an independent firm providing forensic IT-services, has become IFA-sponsor. You will find further details in the Sponsors-section at the end of this Newsletter. For further information on sponsorship conditions please contact Institute of Forensic Auditors - IFA Newsletter - Issue December

5 7 Continuous Education - how to count your PE points? Rule: minimum 120 PE points per 3 years. Minimum 20 per year. For the launching year 2009: 20. PE-Points Unlimited per year (min. 10 per year): Max. 20 per year: Max. 10 per year: Max. 20 per year: Category Attending forensic audit trainings 1. PE-points can be obtained at external trainings: IFA, other training agencies, conference institutes, in Belgium and abroad. 2. PE-points can be obtained from in-house training. Lecturing at forensic audit training (Idem) Writing articles and other publications on forensic audit Activities for IFA 1. organising trainings 2. activities in committees, board of directors, advisory board etc. 3. other. The number of PE-points attributed by IFA for attending these courses corresponds to the number of hours of the program, normally 2 (on-the-way-back-home-meeting), 4 (half day) or 8 (full day). Example 1 Mrs Florensic Audit RFA, 40 years old, RFA since How did she obtain her PE-Points in 2009? PE-Points Activity Category 8 Attended a good quality in-house training Attending forensic audit trainings on forensic auditing, 1 day 4 Drafted an article for the IFA Newsletter Writing articles and other publications on forensic audit / Activities for IFA. 3 Participated at an external training Attending forensic audit trainings relevant to forensic auditing, outside IFA 4 Lectured at an IFA-training, ½ day Lecturing at forensic audit training 4 Participated at an IFA-training, ½ day Attending forensic audit trainings 23 Example 2 Mr Fred Expert RFA, 30 years old, RFA since How did she obtain her PE-Points in 2009? PE-Points Activity Category 8 Attended a good quality in-house training Attending forensic audit trainings on forensic auditing, 1 day 4 Attended a good quality in-house training Attending forensic audit trainings on forensic auditing, ½ day 4 Participates in an IFA-commission Activities for IFA 4 Participated at an IFA-training, ½ day Attending forensic audit trainings 20 In case of doubt? Contact Rudy Hoskens (Training Committee) or Evert-Jan Lammers. Institute of Forensic Auditors - IFA Newsletter - Issue December

6 8 Forensic book store Forensic and Investigative Accounting Larry D. Crumbly, Lester E. Heitger and G. Stevenson Smith CCH Inc. 4th edition November 2009 ISBN ISBN Research Companion to Corruption in Organizations (New Horizons in Management) Ronald Burke and Cary Cooper 328 p Edward Elgar Publishing 1 st edition 9 December 2009 ISBN ISBN OLAF The first 10 years in the fight against fraud OLAF s achievements Since it was established in 1999, OLAF has received more than 7000 individual allegations resulting in the opening of more than 3000 cases, around one third of which have been closed with follow-up recommendations. OLAF is currently actively investigating over 400 cases and evaluating a further 500 allegations. Over 300 individuals have received prison sentences from criminal courts as a result of OLAF s investigations for a combined total of 875 years, of which 208 were suspended. More than 400 other cases are currently with the competent judicial authorities with recommendations from OLAF to launch criminal prosecutions. OLAF s investigations have led to the recovery of more than 1 billion of European taxpayers money. This is on top of many millions of euros of prevented damage to the EU budget, the seizure by OLAF s partner services of millions of illegal goods such as tobacco products and fake euro coins, the disruption of organized criminal groups involved in Customs and VAT carousel fraud and the prevention of subsidy fraud following the introduction of anti-fraud measures to standard contracts and grant agreements. OLAF thoroughly investigates all allegations of misconduct within the EU Institutions and, if evidence is found to support such allegations, recommends that appropriate disciplinary or criminal measures are taken. In many cases, however, OLAF can show that allegations are without foundation, and so demonstrate that the public s trust in the civil service and policies of the EU is justified. OLAF s achievements cannot however be measured by statistics alone. Studies have shown that public perception of corruption within the European Institutions is lower than at national level. Over the past ten years confidence in OLAF s ability to tackle fraud and corruption has grown among both the general public and among civil servants within the Institutions. OLAF s mission The European Anti-Fraud Office, OLAF, was created in 1999 as part of a wide reaching modernisation of the financial management and control systems across the European Institutions aimed at restoring public Institute of Forensic Auditors - IFA Newsletter - Issue December

7 confidence in the Institutions. OLAF was given a hybrid status, remaining part of the European Commission as the service responsible for anti-fraud policy and inheriting many of the responsibilities of its predecessor UCLAF, whilst at the same time functionally independent in relation to the conduct of its investigations. Case related activities remain the core business of OLAF The Community budget is financed by the European taxpayer. It is used to implement a wide range of projects aimed at improving the lives of citizens across the EU and beyond. Improper use of funds provided by the Community budget or the evasion of the taxes, duties and levies which fund the Community budget therefore directly harm both European taxpayers and the entire European 10 KPI (Key People Interview) Mr. Franz-Hermann Brüner Director General of the European Anti-Fraud Office (OLAF) On the 1ste of June 2009, OLAF, the European Anti-Fraud Office, celebrated its 10th anniversary. Apart from the publication of a special report on the first 10 years in the fight against fraud, OLAF organised also a 10 th anniversary conference on 12 October 2009 with its operational and political partners. The Institute of Forensic Auditors (IFA), an organisation for professionals active in the field of forensic audit both in the private and the public sector, has been created around the same period as OLAF. Ever since IFA has shown interest in OLAF s development and now the time is right for an interview with its Director-General. Franz-Hermann Brüner (FHB) became OLAF s Director-General in March 2000, shortly after its creation. In the meantime it was agreed that he would keep this high profile and demanding post until February At the end of September 2009, two members of IFA s editorial board had a conversation with Mr. Brüner of which the main points are taken down hereafter. All hands on deck, we re in the same boat to protect the EU s financial interests FHB: Protecting the EU s financial interests against irregularities in general and against fraud and corruption in particular is a key priority of the EU institutions. The EU annual budget amounts to over 100 billion and is spent across a wide range of policy areas, dedicated to improve the lives of citizens Building bridges across the EU and to improve the lives of vulnerable people worldwide. necessitates a change Unfortunately the misappropriation of these funds will always be a in mindset: focus on reality. Fighting this in the interest of the stakeholders is the role of the commonalities public institutions, such as OLAF and the judicial authorities in the rather than on the member states, and of private companies, such as the differences. companies supporting the IFA. It has always been my obsession to build bridges and not walls between (forensic) auditors, (administrative) investigators, policemen and magistrates with the aim to create a mutual understanding and to underline their common goals. The combination of close cooperation and a clear repartition of tasks is an asset in OLAF s investigations and operations. It is also good to create international and national fora where all players active in the field can meet. Good examples are the international anti-corruption academy in Vienna and your organisation, IFA. But there are many more initiatives that I could mention. Building bridges necessitates a change in mindset: focus on the commonalities rather than on the differences. Institute of Forensic Auditors - IFA Newsletter - Issue December

8 It is our problem: the need for a global approach involving both the public and private sector and the citizen FHB: My main accomplishment with OLAF is that I stimulated OLAF to adopt a global approach in protecting the EU s financial interests and to act in a global way with its operational partners, both in the public and the private sector as well as with the citizens. Fighting illegality in an effective way requires a global approach, from prevention, over pro-active detection and investigation to recovery and punishment in close cooperation with all partners in the field. We all sit in the same boat or we belong at least to the same fleet. Where lawmaking was initially only focused on the public sector, it is nowadays more and more focused on the private sector. The recent attempts to regulate the banking sector are a good example. To be successful in protecting the EU s financial interests, we need to involve, to build trust and to cooperate with our potential clients: the private companies and the citizens concerned. The Memoranda of Understanding between OLAF and global operating cigarette companies to ban the abuses in their sector are a good example of this trust building global approach. The fact that more and more citizens and officials provide OLAF with information demonstrates that the necessary awareness and trust have been established. It is not only your problem; it is our problem. Next KPI: Johan DENOLF, Chief Commissioner DJF Director Economical and financial Crime Federal Judical Police 11 Forensic News The International anti-corruption Day - 9 December 2009 By resolution 58/4 of 31 October 2003, the General Assembly of the UN adopted the United Nations Convention against Corruption (UNCAC). This Convention introduces a comprehensive set of standards that all countries can apply in order to fight corruption. Belgium like the rest of the European Union at that time and some other countries was one of the first to sign and ratify this Convention. UNCAC designated the 9 th of December as International Anti-Corruption Day. This decision aimed to raise people s awareness of corruption and of the role of the United Nations Convention against Corruption (UNCAC) in combating and preventing it. It is the third time sinds the passing of the resolution in 2003 that UNCAC held its Conference of the States Parties to the United Nations Convention against Corruption. Through this conference, the UNCAC aims to improve the cooperation between State parties, to achieve the objectives set forth in the Convention and to review its implementation. This year, the conference took place in Qatar from 9 to 13 November. More than 1000 participants are expected to attend the event, representing Governments, regional and intergovernmental organizations, civil society, the private sector and the media. The Conference was preceded by the 6 th Global Forum on Fighting Corruption and Safeguarding Integrity, witch was held on 7 and 8 November and hosted by the Government of Qatar. Every two years, Government representatives, specialists and academics gather to discuss and enhance measures for fighting corruption. The primary objective of the Global Forum is to promote and facilitate international exchanges through periodic meetings. The conference of the States Parties to the United Nations Convention against Corruption consisted of 10 special events, going from Media Relations and Good Practices in Anti-Corruption Awareness Raising Campaigns which aims to review good practices on anti-corruption campaigns from Member States to Politically Exposed Persons (PEP s): Recommendations and Best Practices for Creating Effective PEP Detection and Monitoring System an event designated to compel people with authority to evaluate their position and integrity. Institute of Forensic Auditors - IFA Newsletter - Issue December

9 We would like to draw your attention to one particular event: Briefing on the first International Anti- Corruption Academy (IACA). IACA is an initiative of several institutions; the European Anti-Fraud Office (OLAF), Interpol, the UN Office on Drugs and Crime (UNODC) and the Republic of Austria. These parties have committed themselves to transfer knowledge and skills to those engaged in the prevention, detection and prosecution of corruption, and to help to enhance transparency and implement the UN Convention against Corruption. The academy, the first of its kind, is expected to start operation in the autumn of 2010 and will eventually become an international organization. One of the key speakers at this event was Mr. Franz-Hermann Brüner, Director-General at OLAF, whose personal interview you can read in our KPI Section. More information you can find on the following websites: Money Laundering and the Index of Attractiveness When we try to measure the amount of money laundered in different countries we are confronted with the fundamental problem of whether it can be measured at all. A lot of different factors play an important role. First of all the amount flowing into a specific country depends on the amount of worldwide money laundered, which is dependent on the amount of worldwide crime and its proceeds. For the calculation of this amount we have to use global estimates. J.Walker developed a specific model already in 1995 to compute the money laundered in Australia. The index of attractiveness as formulated by Melissa Siegel and Joras Ferwerda in B. Unger s book The Scale and Impacts of Money Laundering (2007) was used as one of the indicators to compute the cross border flows of money laundered. It is an improved version of Walker s attractiveness index (1995). Siegel and Ferwerda did add extra variables in Walker s model dealing with the amount of Financial Deposits (FD) and Egmont Membership (EG) (p. 74) The adjusted attractiveness index gives an idea about the attractiveness of a specific country for money launderers and can be used to compute the amount of black money generated abroad, entering this specific country. The attractiveness index is dependent on the following factors: GDP per capita BS : Banking Secrecy GA: Government Attitude towards money laundering SWIFT membership (could be eliminated in the future as only 17 countries are not yet members of SWIFT) FD: Financial Deposits CF: Conflict CR: Corruption EG: Egmont group member (the Egmont group is a group of Financial Intelligence Units established to coordinate international efforts to combat money laundering) And finally a factor 10 is added to make sure the index is always positive. The modified general formula of the attractiveness index: Attractiveness = (GDP)* (3* BS + GA + SWIFT + FD 3* CF CR EG + 10) The higher this index the more attractive the country is for money launderers. It is obvious from Table 1 that there exist large differences between countries, and that in some respect differences are rather unexpected. In this respectt Belgium is more attractive for those who want to launder their black money than the Netherlands or the USA (the important measures taken by the US government after September 11, 2001). The six most attractive countries for money launderers in the EU Institute of Forensic Auditors - IFA Newsletter - Issue December

10 are Luxemburg, Switzerland, Norway, Austria, Belgium and Ireland (B. Unger, p.77). Also Vatican City ( Holy See ) ranks high in the attractiveness index. Table 1 Index of Attractiveness (Siegel & Ferwerda, 2007, p77-78) Country Luxembourg 55.4 Bermuda 26.4 Switzerland 25.7 Cayman Islands, Norway, Hong Kong, Austria, Liechtenstein Belgium*, Aruba, Jersey Iceland, Canada, Ireland, Singapore, Australia, Isle of Man, Vatican City (Holy See) France, San Marino, Guernsey/Alderney/Sark, Germany, Netherlands* Score United Arab Emirates, Bahrain, Gibraltar, Italy, US Virgin Islands, Cyprus (Greek), Falkland Islands, Finland, Bahamas, Greece Malta, New Zealand, Japan, Barbados, Guam, Sweden, United States* Greenland, Hungary, Denmark, Israel, British Virgin Islands Taiwan, French Polynesian, Qatar, United Kingdom, Spain, Macau, South Korea, Brunei 10-9 Puerto Rico, Slovenia, Oman, Portugal, New Caledonia, Pitcairn Islands, Antigua, Northern Mariana Islands, 9-6 Mauritius, Turks and Caicos, Czech Republic, Saint Kitts and Nevis, Botswana, Martinique, Uruguay Seychelles, Malaysia, Anguilla, Slovakia, Kuwait, South Africa, Namibia, Lithuania, Palau, Chile, American Samoa, 6-4 Trinidad and Tobago, Samoa, Saint Pierre and Miquelon, Poland, Cook Islands, Nauru Latvia, Panama, Saint Lucia, Dominica, Croatia, Ukraine, Grenada, Guadeloupe, Belize, Tunisia, Bulgaria, Fiji, 4-2 Thailand, Russia, Libya, Argentina, Kazakhstan, Costa Rica, Reunion, Niue, Belarus, Jordan, Lebanon, Maldives, Turkmenistan, Brazil, Montserrat, Jamaica,Philippines, Gabon, Egypt, Guyana, Guatemala, Saint Vincent and the Grenadines, Vanuatu, El Salvador Monaco, Mexico, Romania, Suriname, Macedonia, Albania, Swaziland, Iran, Dominican Republic, Mayotte, Estonia, 2-1 Syria, Lesotho, Armenia, Andorra, Tonga, Cuba, Venezuela, Colombia, Ghana, Honduras, Marshall Islands, Vietnam, Bosnia and Herzegovina, Federated States of Micronesia, Paraguay, Zimbabwe Ecuador, Mongolia, Papua New Guinea, Peru, Morocco, Bolivia, Solomon Islands, The Gambia, Turkey, Mauritania, 1-0 Netherlands Antilles, Myanmar, Sri Lanka, Nicaragua, Algeria, Kyrgyzstan, Guinea, Bhutan, Nigeria, Azerbaijan, Cape Verde, Djibouti, Cameroon, China, Equatorial Guinea, India, North Korea, Laos, Uzbekistan, Moldova, Saudi Arabia, Kenya, Indonesia, Bangladesh, Togo, Benin, Burkina Faso, Chad, Sao Tome and Principe, Tuvalu, Ivory Coast, Zambia, Angola, Haiti, Cambodia, Pakistan, Kiribati, Georgia, Madagascar, Serbia and Montenegro, Liberia, Ethiopia, Malawi, Congo, Eritrea, Tanzania, Mali, Rwanda, Iraq, Niger, Uganda, Central African Republic, Mozambique, Tajikistan, Sudan, Yemen, Senegal, Sierra Leone, Democratic Republic of Congo, Comoros, Guinea Bissau, Nepal, Western Sahara, Somalia, West Bank/Gaza Strip, Afghanistan, Burundi (*) Under supervision of Prof. Dr. C. Lefebvre a master proof research was undertaken by D. Berrens, J. Huygels & S. Verhoeven: Belang van witwasoperaties voor de economie: schatten van de omvang van witwasoperaties voor België, Nederland en de Verenigde Staten van Amerika applying this methodolopgy to compute the amount of money laundered in Belgium. For further information please contact Chris LEFEBVRE: By Prof. Dr. Chris Lefebvre RFA, Professor KULeuven SIOD and the fight against social fraud Summary in English A variety of situations may be considered fraud in the field of social security. The SIOD (Sociale Inlichtingen- en Opsporingsdienst) fights fraud in this field but does not operate alone. Several services of social inspection each have their own context and methods. The SIOD supports and coordinates these services, so the fight against fraud can be put up in an optimal way. Institute of Forensic Auditors - IFA Newsletter - Issue December

11 Original article in Dutch Sociale fraude is een begrip waar reeds heel veel om te doen is geweest. De enige wettelijke bepaling ter zake, die haar oorsprong vindt in de wet ter oprichting van de SIOD 1, heeft minstens evenveel vragen opgeworpen als zij beantwoordt heeft. De diverse sociale inspectiediensten hebben elk hun eigen achtergrond en methodiek in het gevecht tegen de sociale fraude. Hun diversiteit en eigenheid zijn een typisch Belgische vorm van regulatie en dat is niet alleen door de communautaire differentiatie, het is historisch zo gegroeid. Ook de verschillende manier van aankijken tegen de sociale zekerheid door de politieke beleidsmakers heeft deze diversiteit in de hand gewerkt. Het onderscheid naar gecontroleerde persoon is een belangrijk kenmerk van de diversiteit in deze inspectiediensten. Een aantal inspectiediensten, zoals de inspectiedienst van de RSZ 2, deze van de FOD Sociale Zekerheid 3 en deze van de FOD Werkgelegenheid, Arbeid en Sociaal overleg 4 controleren aan de basis de werkgever. Het is de werkgever die de sociale bijdragen inhoudt op het loon van de werknemers, zowel arbeiders als bedienden, en het is de werkgever die deze bijdragen dient door te storten aan de RSZ, al dan niet met tussenkomst van een sociaal secretariaat. Het is dan ook de werkgever die door deze diensten wordt geviseerd, gecontroleerd en zo nodig geverbaliseerd. Bijdragefraude en uitkeringsfraude Deze diensten bestrijden allen in hoofdzaak bijdragefraude, slechts één van de aspecten van de sociale fraude. Ze hebben echter alle een ander vertrekpunt. Terwijl de RSZ en de sociale inspectie zich richten op het berekenen van de correcte bijdragen, heeft de Algemene Directie Toezicht op de Sociale Wetten vooral de bescherming van de werknemer op het oog en vrijwaart zij onder andere het recht op het correcte loon. Uiteraard vloeit uit de correcte berekening van het verschuldigde loon eveneens een correcte inhouding van de sociale bijdragen voort. De inspectiediensten van de RVA 5 en het RIZIV 6 hebben als basis de controle van de sociaal verzekerde zelf. Deze diensten bestrijden het andere grote aspect van sociale fraude, nl. de uitkeringsfraude. Mensen die zowel een sociale uitkering genieten als een ander inkomen verkrijgen, uit werk of een andere bron, of eventueel onbezoldigde arbeid verrichten, moeten dat aan de uitkeringsinstelling melden. De laatste kan over cumulatie beslissen. Het spreekt voor zich dat wanneer deze werkloze in het zwart gaat werken, werkgever noch werknemer dit gaat melden. In de diverse vormen van zwartwerk vinden de bovenvermelde sociale inspectiediensten dan ook hun gemene deler. Naast deze gemeenschappelijke bevoegdheden hebben ze alle nog hun eigen specifieke bevoegdheden, denk maar aan de controle op dienstenchequebedrijven door de RVA of de controle van de sociale secretariaten door de RSZ. In deze gemeenschappelijke factor heeft de SIOD zijn ontstaan gevonden. Terwijl zijn voorlopers, de Federale Raad en Coördinatiecomité voor de strijd tegen de sociale fraude en de illegale arbeid zich voornamelijk gingen focussen op bijdragefraude, gaat de SIOD een belangrijke stap verder. De bestrijding van de uitkeringsfraude 7 staat minstens even hoog op de agenda. SIOD De SIOD ondersteunt de betrokken inspectiediensten en heeft een coördinerende rol bij de gezamenlijke acties die worden gevoerd in het kader van de Arrondissementele inspectiecellen. Men creëert behoorlijk bestuur in de gezamenlijke strijd tegen de sociale fraude en stelt jaarlijks een door de ministerraad goed 1 Programmawet I van 27 december 2006 tot oprichting van de Sociale Inlichtingen- en Opsporingsdienst (SIOD). 2 Rijksdienst voor Sociale Zekerheid 3 Sociale Inspectie, afgekort SI 4 A.D. Toezicht op de Sociale Wetten, afgekort TSW 5 Rijksdienst voor Arbeidsvoorziening: controle van de werklozen 6 Rijksinstituut voor Ziekte en Invaliditeitsverzekering 7 sinds 2007 Institute of Forensic Auditors - IFA Newsletter - Issue December

12 te keuren strategisch en operationeel plan op. Naast een aantal inspectieoverschrijdende projecten waarin eveneens de georganiseerde sociale fraude wordt bestreden, vermeldt dit operationele plan het aantal acties in voorgestelde sectoren die de inspectiediensten in deze maandelijkse vergaderingen per gerechtelijk arrondissement onder voorzitterschap van de Arbeidsauditeur dienen te plannen. Het spreekt voor zich dat deze ongeveer controles van ondernemingen per jaar niet door het tienkoppige personeel van de SIOD gebeuren, maar wel door de verzamelde inspectiediensten die via de Arrondissementele inspectiecellen dat soort van acties op het terrein uitvoeren. De SIOD mag dan niet de bijzondere opsporingsdienst zijn naar Nederlands voorbeeld, zoals zijn naam suggereert. Maar met zijn coördinerende rol bestrijdt hij minstens evenveel sociale fraude, zij het wel op een iets andere manier. For more information please visit By Tania BAETE RFA, Coordinator, Sociale Inlichtingen en OpsporingsDienst Creative accounting applied by controllers On the 24 th of November 2009, the annual Salary Survey, an initiative of the Dutch Controllers Instituut (CI) and Robert Walters, was presented. 701 Registeraccountants (RA) (bedrijfsrevisoren red.) and Registercontrollers (RC) (financial controllers red.) participated in this survey. Jan Bouwens, professor Accounting at the University of Tilburg, made an analysis of the results with respect to creative accounting. His findings were published in De Accountant of 27 November 2009 and have elicited many comments. Professor Bouwens research drew four main conclusions with respect to creative accounting: 31% of the respondents admits to delaying expenses until a later period in time; 75% is ok with premature income recognition in order to show profits; 20% buys external in order to create a balance post so they can show better end results; 20% of the respondents have made restatements in the past. The reasons behind these exuberant results have not yet been researched by professor Bouwens. He does however have some theories about what the motives for financial controllers to do this might be. When a controller is asked by the management to do one of the above mentioned misstatements, he has boss tells him to do. After all, he is if he opposes. Two, he informs the whistleblower. Without a decent 75% of financial controllers is ok with premature income recognition in order two options. One, he does what his an employee who risks getting fired higher management and becomes a protection for whistleblowers, many controllers will opt for the former. to show profits Another reason, according to Bouwens, can be found in the level of independence of the financial controller. If he works to close with the managers, he will start to give priority to his manager role over his controller role. Bouwens also points out that there are some limitations to his study. The study only looks at whether or not financial controllers apply above creativities. It does not address the nature and the amount of the misstatements. Nor does the study take into account the reasons behind the creative accounting of controllers, as mentioned earlier. As a consequence, no research has yet been done to find solutions for this problem. The article elicited many responses from controllers. In their opinion, the study is too black and white. They state that some creativity in accounting is sometimes necessary to present a clear statement and that by doing this, they act in the best interest of the company. They also point out that the accounting principles are not conclusive; there is some space to make choices. The best example is the substance Institute of Forensic Auditors - IFA Newsletter - Issue December

13 over form principle. Paul Kelder, president of the CI, hurried to rectify the situation. He emphasizes that the study doesn t imply that what controllers do is always wrong. Articles: For more information on this topic please read: DE LA TORRE, I Creative Accounting Exposed. Palgrave Macmillan, 224p. ELLIOTT, A. Larry & SCHROTH, Richard Joseph How companies lie: Why Enron is just the tip of the iceberg. Random House, 200p. Mobile Forensics Fraud, corporate espionage and leakage of confidential information may cause serious damage to organizations. The same is true for threatening s and the creation of false invoices using digital systems. These are all examples of unwanted behavior that leave traces on computers, but potentially also on smart phones. Research on mobile devices is increasingly becoming an important part of the digital investigation process. This forensic research on small scale mobile devices is referred to as mobile forensics. Economic crisis or not, smart phone sales are ever increasing. The possibilities and future potential of these devices are endless. Most smart phones are equipped with a GPS receiver, a wifi-module and a storage capacity in the order of gigabytes. Like laptops, it is common to connect smart phones to critical digital infrastructures in companies. Blackberry devices are popular for synchronizing and calendar items with company data servers just as easy as using a laptop. These functionalities make smart phones interesting devices to include in an investigation of corporate fraud or information leakage, alongside the more traditional workstations and server data. Mobile devices potentially contain many traces of user activity, since employees often carry their mobile devices with them at all times. The biggest challenge in acquiring digital evidence from mobile devices stems from the large diversity in these devices. While the hardware- and software interfaces on laptops and workstations are far from true for mobile operating system vary greatly Different toolkits exist to devices, like Oxygen Forensic using these toolkits to do While many companies are aware of the importance of up-to-date IT security, they often lack this awareness on the terrain of mobile mostly standardized and known, this is devices. The hardware interface and for the different mobile devices. extract basic information from mobile Suite II and XRY/XACT. We have been basic forensic research on mobile devices. Available toolkits devices. offer interesting information from text messages and call information that resides in a smart phone, for example. However, extracting deleted data or lower-level file system data requires more than the common toolkits. Forensic auditors and especially forensic IT experts need to continue investing in research and development of mobile devices. For example we have spent considerable time in developing a method to acquire deleted and hidden information from Symbian smart phones. Such knowledge allows you to reveal otherwise hidden digital evidence in cases of criminal investigation or private investigations. By Tom DRIEHUYS, Senior Investigator, Fox-IT Belgium Institute of Forensic Auditors - IFA Newsletter - Issue December

14 PWC Global Economic Crime Survey 2009 The survey of more than 3,000 respondents in 54 countries, was conducted in conjunction with the INSEAD business school. 62 Belgian companies participated, of which 39 are listed. The survey reveals that economic crime remains rampant among organisations of all sizes, in all countries and 76% of Belgian industries despite increased regulatory action and anti-fraud Already beset by the global respondents blame the increased fraud risk on difficulties in achieving controls to prevent it. recession, nearly one in three organisations around the world business targets due to reported they were the victims of economic crime during the past economical crisis 12 months. Of those, 43% said that the incidences of fraud in their organisations had increased during the period, compared to 53% in Belgium. 42% of the victims of economic crime also reported that the cost of fraud had increased since this time last year. The survey found evidence that the impact of the global recession helped drive the incidence of economic crime. 40% of all respondents and 34% of Belgian respondents said that their organisation faced greater risk of economic crime in the downturn. The underlying business pressures or incentives that were identified by respondents as the main reason for rising incidence of fraud are: Global Difficulty in achieving business targets due to economical crisis 47% Fear of losing jobs 37% The desire to earn personal performance bonuses 27% The desire to achieve good financial results (for senior management) 25% In Belgium, 76% of respondents blame the increased fraud risk on the difficulties they have in achieving business targets. The reason for this, according to them, is the alignment of the wages of senior management with the performance. Also remarkable in Belgium, is the steep rise in the number of firms who have become victim of corruption and bribery. This year 13% of the companies reported this as an issue, compared to 5% two years ago. The global figures, however, show a decline of corruption and bribery. Internationally, 53% of those committing economic crime, work inside the organisation they victimise, while 44% were external. In 73% of the Belgian cases of economical crime the main perpetrator was an external person. Of these cases 46% was committed by customers and 9% by vendors. Once internal fraud was discovered, 85% of fraudsters were dismissed. Civil or criminal charges were brought against 48% of internal fraudsters and 59% of outsiders. The Belgian firms are much more reluctant when it comes to this. Only 20% of internal fraudsters and 33% of external fraudsters were charged. For more information, please download the Global and the Belgian reports from this website: By Rudy HOSKENS RFA, Partner, Dispute Analysis and Investigations, PriceWaterhouseCoopers Institute of Forensic Auditors - IFA Newsletter - Issue December

15 Eurobarometer 2009: The attitudes of Europeans towards corruption One of the core aims of the European Union is to offer its citizens the benefits of freedom, security and justice without internal borders. To this end the European Union has developed a comprehensive policy on fighting corruption, including a number of acts to support this work. Most recently, in October 2008 the EU established a European network of contact points amongst Member States with the aim of sharing best practices and experiences in preventing and fighting corruption. Previous Eurobarometer surveys in 2005 and 2007 highlighted that the majority of Europeans believed that corruption was a national problem, and many also felt that EU institutions had a problem with corruption. In the intervening two year period there have been high profile corruption cases in a number of Member States which received wide media attention. During the same period Europe has experienced a period of economic upheaval as a result of the global financial crisis. The impact of this crisis on the European economy is still being felt right across Europe, which is reflected in a generally more negative public opinion. This summary report tracks how perceptions and opinions about corruption have changed in the intervening year and includes the results of several new questions. It presents the most important findings at EU level and highlights only the most significant national variations. A full report is also available which presents a more thorough analysis of the results. The survey was commissioned by the Directorate-General for Justice, Freedom and Security and was coordinated by the Directorate-General for Communication. This survey was carried out by TNS Opinion & Social network between 11 September and 5 October The methodology used is that of Eurobarometer surveys as carried out by the Directorate General for Communication ( Research and Political Analysis Unit). You can find the Eurobarometer Surveys at: (Attitudes of Europeans towards Corruption is the second item on the list, with reference 325) Institute of Forensic Auditors - IFA Newsletter - Issue December

16 12 Faits divers RFA stands for Registered Forensic Auditor, of course, but also for: Radio Free Africa Réseau Financement Alternatif Réseau Femmes africaines en Belgique Radiofrequency ablation République Fédérale Allemagne British Royal Fleet Auxillary Russian Fortress Army RFA in Wikipedia Who wants to help us drafting a decent Wiki-text on Registered Forensic Auditors, the Institute of Forensic Auditors and the Belgian context of forensic auditing? Current Wiki-tekst: (...) [bewerken] Kwalificatie als Registered Forensic Auditor Er bestaan in Nederland inmiddels opleidingen (o.a. Haagse Hogeschool) die op post-hbo niveau een opleiding forensic auditing bieden. International Management Forum (IMF) biedt sinds 2007 een schriftelijke opleiding aan genaamd Anti-Fraude Professional - Certified Fraud Examiner (CFE). Er bestaat één traject om je als Registered Forensic Auditor te kwalificeren: aan de Universiteit Antwerpen UAMS wordt een opleiding gegeven die kan leiden tot de titel Registered Forensic Auditor (RFA). In Nederland bestaat een soortgelijke opleiding die kan leiden tot inschrijving in een openbaar centraal register voor forensic auditors (nog) niet. [bewerken] Bronvermelding Hartigh, N.J. den, Frauditing, Kluwer, Deventer, 2007 Hoffmann, G. jr. en A.P. Stuivenwold, Fraudebeheersing in het MKB, Kluwer, Deventer, 2003 Mikkers, A., Global Crime Survey, PWC, Amsterdam, 2005 Sawyer, L.B., Sawyer's Internal Auditing: The Practice of Modern Internal Auditing, IIA, Altamonte Springs, Florida, 2003 Schimmel, P.J., Fraudebeheersing, hoe doe je dat?, Kluwer, Deventer, 2004 Wells, J.T., Fraud Examination: Investigative and Audit Procedures, Quorem Books, Connecticut, 1992 [bewerken] Externe links (...) Site van het Institute of Internal Auditors Site van het Institute of Forensic Auditors (België) Site van International Management Forum Institute of Forensic Auditors - IFA Newsletter - Issue December

17 Sponsors Callens Pirenne Forensic & Dispute Services Deloitte Forensic & Dispute Services De Vocht Expert Services Ernst & Young Fraud Investigation & Dispute Services Fox-IT Belgium i-force INSTIFIN forensic auditors J. Lippens, S. Rabaey & Co. KPMG Forensic PricewaterhouseCoopers Forensic Services Joris Rycken & Co TCLM Vias DFK Institute of Forensic Auditors - IFA Newsletter - Issue December

18 Colofon IFA Institute of Forensic Auditors Instituut van Forensische Auditoren vzw Institut des Auditeurs de Fraude asbl National Professional Federation Nationale Beroepsfederatie Fédération Nationale Professionnelle Postal address: Berkenlaan 8B 1831 Diegem Belgium Secretary s office: Mrs. Christelle Couturiaux Berkenlaan 8B 1831 Diegem Tel. +32 (0) VAT-number BE KBC-Bank number District Court Leuven Institute of Forensic Auditors - IFA Newsletter - Issue December

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