{"id":17148,"date":"2021-01-29T05:08:00","date_gmt":"2021-01-29T10:08:00","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/technologically-advanced-hotline-to-combat-fraud\/"},"modified":"2023-05-09T18:37:26","modified_gmt":"2023-05-09T22:37:26","slug":"technologically-advanced-hotline-to-combat-fraud","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/technologically-advanced-hotline-to-combat-fraud\/","title":{"rendered":"D\u00e9veloppement d&#8217;une ligne d&#8217;assistance t\u00e9l\u00e9phonique technologiquement avanc\u00e9e pour lutter contre la fraude"},"content":{"rendered":"\n<p><em>par Juan Carlos Proa\u00f1o Andrade, Auditeur au Bureau du Contr\u00f4leur G\u00e9n\u00e9ral de l&#8217;Equateur<\/em><\/p>\n\n\n\n<p>Afin de mieux g\u00e9rer les ressources publiques et de lutter contre la corruption, le Bureau du contr\u00f4leur g\u00e9n\u00e9ral de l&#8217;\u00c9quateur &#8211; l&#8217;institution sup\u00e9rieure de contr\u00f4le (ISC) du pays &#8211; travaille \u00e0 la mise en place d&#8217;une ligne t\u00e9l\u00e9phonique anonyme permettant aux employ\u00e9s et aux membres du public de signaler en toute s\u00e9curit\u00e9 les fraudes financi\u00e8res commises au sein des entit\u00e9s gouvernementales. Le service d&#8217;assistance t\u00e9l\u00e9phonique utilisera des appareils mobiles bon march\u00e9 et une technologie open source pour recevoir et g\u00e9rer les appels.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><em><strong>Fraude &#8211; Signes et d\u00e9tection<\/strong><\/em><\/h2>\n\n\n\n<p>Les signes de fraude au sein d&#8217;une organisation sont les suivants<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Paiements en double<\/li>\n\n\n\n<li>Inad\u00e9quation syst\u00e9matique des stocks<\/li>\n\n\n\n<li>R\u00e9clamations des clients<\/li>\n\n\n\n<li>Annulations inhabituelles de dettes<\/li>\n\n\n\n<li>D\u00e9penses ou remboursements d\u00e9raisonnables<\/li>\n\n\n\n<li>Liquidit\u00e9s manquantes ou exc\u00e9dentaires<\/li>\n\n\n\n<li>Transactions non autoris\u00e9es ou incorrectement enregistr\u00e9es<\/li>\n\n\n\n<li>Paiements importants ou inhabituels pour des services non sp\u00e9cifi\u00e9s<\/li>\n<\/ul>\n\n\n\n<p>S&#8217;il existe de nombreuses fa\u00e7ons pour une organisation de d\u00e9tecter des signes de fraude, une \u00e9tude r\u00e9alis\u00e9e en 2018 par l&#8217;Association of Certified Fraud Examiners (ACFE), la plus grande organisation de lutte contre la fraude au monde, a identifi\u00e9 la r\u00e9ception d&#8217;informations comme la m\u00e9thode la plus courante pour ce faire.<\/p>\n\n\n\n<p>L&#8217;ACFE a constat\u00e9, par exemple, que parmi les cas de fraude signal\u00e9s par les organisations entre janvier 2016 et octobre 2017 en Am\u00e9rique latine et dans les Cara\u00efbes, 49 % ont \u00e9t\u00e9 d\u00e9tect\u00e9s gr\u00e2ce \u00e0 des tuyaux. La m\u00e9thode de d\u00e9tection la plus r\u00e9pandue dans la r\u00e9gion est l&#8217;audit interne (14 %) et la m\u00e9thode la moins utilis\u00e9e est la technologie de l&#8217;information (1 %).<\/p>\n\n\n\n<p>Dans le monde entier, les lignes t\u00e9l\u00e9phoniques d&#8217;assistance ont \u00e9t\u00e9, de loin, le moyen le plus populaire de signaler les fraudes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><em><strong>Travailler activement \u00e0 la d\u00e9tection des fraudes minimise les pertes<\/strong><\/em><\/h2>\n\n\n\n<p>Selon l&#8217;\u00e9tude de l&#8217;ACFE, les organisations qui ne recherchent pas activement la fraude sont plus susceptibles d&#8217;en subir les cons\u00e9quences. L&#8217;ACFE a constat\u00e9 que les fraudes d\u00e9tect\u00e9es gr\u00e2ce \u00e0 une recherche d\u00e9lib\u00e9r\u00e9e avaient tendance \u00e0 \u00eatre de plus courte dur\u00e9e et \u00e0 impliquer des pertes m\u00e9dianes plus faibles que celles d\u00e9tect\u00e9es accidentellement. La plupart des organisations ayant signal\u00e9 des cas de fraude (63 %) avaient mis en place des lignes d&#8217;assistance t\u00e9l\u00e9phonique, et les pertes dues \u00e0 la fraude \u00e9taient inf\u00e9rieures de 50 % dans les organisations disposant de lignes d&#8217;assistance t\u00e9l\u00e9phonique par rapport \u00e0 celles qui n&#8217;en disposaient pas.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><a href=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/01\/SAI-Ecuador-Proposed-Hotline.jpg\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/01\/SAI-Ecuador-Proposed-Hotline-1024x449.jpg\" alt=\"\" class=\"wp-image-22243\"\/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><em><strong>Fonctionnement de la ligne d&#8217;assistance<\/strong><\/em><\/h2>\n\n\n\n<p>Dans son article sur les meilleures pratiques pour la mise en place d&#8217;une hotline, Carlos Ayres (2015) affirme qu'&#8221;un programme de conformit\u00e9 efficace devrait inclure un m\u00e9canisme permettant aux employ\u00e9s d&#8217;une organisation et \u00e0 d&#8217;autres personnes de signaler des fautes suspect\u00e9es ou av\u00e9r\u00e9es ou des violations des politiques de l&#8217;entreprise de mani\u00e8re confidentielle et sans crainte de repr\u00e9sailles.&#8221;<\/p>\n\n\n\n<p>L&#8217;ISC \u00c9quateur d\u00e9veloppe son service d&#8217;assistance t\u00e9l\u00e9phonique de mani\u00e8re \u00e0 prot\u00e9ger l&#8217;identit\u00e9 des plaignants, dont beaucoup peuvent \u00eatre des employ\u00e9s de l&#8217;organisation. Cinquante-trois pour cent des all\u00e9gations de fraude proviennent des employ\u00e9s, et la grande majorit\u00e9 des d\u00e9couvertes r\u00e9sultent de ces conseils.<\/p>\n\n\n\n<p>L&#8217;ISC \u00c9quateur d\u00e9signera un responsable de la ligne d&#8217;assistance qui recevra les appels sur un appareil mobile et \u00e9tablira des proc\u00e9dures op\u00e9rationnelles standard &#8211; conformes aux cadres juridiques nationaux et de l&#8217;ISC &#8211; pour enqu\u00eater sur les all\u00e9gations de fraude.<\/p>\n\n\n\n<p>La ligne d&#8217;assistance fonctionne comme suit :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un plaignant anonyme appelle pour signaler une fraude.<\/li>\n\n\n\n<li>La conversation entre l&#8217;appelant et le responsable de la hotline est enregistr\u00e9e (\u00e0 la connaissance de l&#8217;appelant). La voix de l&#8217;appelant est masqu\u00e9e \u00e9lectroniquement.<\/li>\n\n\n\n<li>Le responsable de la hotline envoie l&#8217;enregistrement \u00e0 l&#8217;auditeur responsable de l&#8217;entit\u00e9 gouvernementale en question ou \u00e0 une \u00e9quipe d&#8217;audit interne pour analyse.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><em><strong>Technologie de la ligne directe<\/strong><\/em><\/h2>\n\n\n\n<p>La hotline utilisera Raspberry PI pour recevoir l&#8217;appel t\u00e9l\u00e9phonique du plaignant et le transf\u00e9rer \u00e0 l&#8217;appareil mobile du responsable de la hotline. Un enregistrement audio de l&#8217;appel sera stock\u00e9 dans une base de donn\u00e9es au format Musical Instrument Digital Interface (MIDI).<\/p>\n\n\n\n<p>Le responsable de la ligne d&#8217;assistance utilisera ensuite une application mobile d\u00e9velopp\u00e9e sous Android pour envoyer l&#8217;enregistrement de l&#8217;appel (avec la voix du plaignant masqu\u00e9e) aux parties concern\u00e9es, qui analyseront la plainte.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><em><strong>Un moyen efficace de lutter contre la fraude<\/strong><\/em><\/h2>\n\n\n\n<p>La ligne t\u00e9l\u00e9phonique anonyme de signalement des fraudes propos\u00e9e par l&#8217;ISC de l&#8217;\u00c9quateur est un moyen peu co\u00fbteux et tr\u00e8s efficace de lutter contre la corruption, qui peut \u00eatre imit\u00e9 dans d&#8217;autres pays membres de l&#8217;Organisation internationale des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INTOSAI). En outre, la mise en place de lignes d&#8217;assistance comme celle-ci peut encourager les pays \u00e0 \u00e9laborer des lois qui favorisent la d\u00e9nonciation des fraudes financi\u00e8res au sein des entit\u00e9s publiques et prot\u00e8gent les d\u00e9nonciateurs.<\/p>\n\n\n\n<p>Pour obtenir une liste compl\u00e8te des r\u00e9f\u00e9rences et de plus amples informations sur la configuration technique du service d&#8217;assistance t\u00e9l\u00e9phonique propos\u00e9 par l&#8217;ISC de l&#8217;\u00c9quateur, veuillez contacter l&#8217;auteur \u00e0 l&#8217;adresse <a href=\"mailto:jcproano@contraloria.gob.ec\" target=\"_blank\" rel=\"noopener\">jcproano@contraloria.gob.ec<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Afin de mieux g\u00e9rer les ressources publiques et de lutter contre la corruption, le Bureau du contr\u00f4leur g\u00e9n\u00e9ral de l&#8217;\u00c9quateur &#8211; l&#8217;institution sup\u00e9rieure de contr\u00f4le (ISC) du pays &#8211; travaille \u00e0 la mise en place d&#8217;une ligne t\u00e9l\u00e9phonique anonyme permettant aux employ\u00e9s et aux membres du public de&#8230;<\/p>\n","protected":false},"author":124,"featured_media":7319,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2072,2109],"content-tags":[1918,1774,1773],"country":[3094],"region":[2870],"section":[2133],"coauthors":[],"class_list":["post-17148","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-articles-de-fond","journal-categories-hiver-2021","content-tags-hotline-fr","content-tags-la-lutte-contre-la-corruption","content-tags-lutter-contre-la-fraude","country-ecuador-fr","region-olacefs-de-fr","section-articles-en-vedette"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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