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Prise en compte de la fraude dans les organisations : comment libérer la parole ?

Author

Listed:
  • Emmanuel Laffort

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

  • Nicolas Dufour

    (PSB - Paris School of Business - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

La fraude dans les organisations est une réalité qui coûterait en moyenne près de 6% des dépenses des organisations (J. Gee, M. Button, 2017), un montant de nature à inciter les organisations à adresser cette réalité avec conviction. Or, la fraude, qu'elle soit interne ou externe est abordée du bout des lèvres et reconnue souvent d'encore plus loin. Afin d'apporter un éclairage sur la façon dont la lutte contre la fraude s'organise, nous avons donné la parole aux contrôleurs, managers et directeurs de plusieurs organismes agissant en tant que mutuelles de complémentaires de santé, qui, puisqu'elles sont fortement exposées à ce risque, sont des organisations ayant acquis une certaine maturité sur le sujet.

Suggested Citation

  • Emmanuel Laffort & Nicolas Dufour, 2021. "Prise en compte de la fraude dans les organisations : comment libérer la parole ?," Post-Print hal-03336041, HAL.
    • Handle: RePEc:hal:journl:hal-03336041
    Note: View the original document on HAL open archive server: https://hal.science/hal-03336041
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    References listed on IDEAS

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