Technologies de contrôle : un enjeu organisationnel de lutte contre la fraude interne ?

Nicolas DUFOUR

Internal fraud is a risk identified by organizations that have set up internal control services to protect themselves against it. Such services have emerged in organizations to strengthen the prevention of the risk of internal fraud, which has become an essential element of the risks to be managed in organizations. Employees can be controlled in the form of organizational, technological, or social control. Control technologies (video protection, geolocation, biometrics) facilitate the implementation of the fight against internal fraud by organizing surveillance. Several emblematic cases question the possible measures to reduce the risk of internal fraud. What technological control systems can a company put in place to optimize the detection of internal fraud and deter employees? We hypothesize that these tools effectively reduce cases of internal fraud. A qualitative study of fortyfive employees of a life insurance company confronted with internal fraud highlights the need to strengthen processes, organize prevention, use legal and appropriate technologies, and impose sanctions.

Publication type: 
Scientific Article
Date de parution: 
Management & Avenir