Fraud In The EU

Tschallener, Yann David (2006) Fraud In The EU. [Dissertation (University of Nottingham only)] (Unpublished)

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Abstract

Fraud in the EU, comparison analysis between the structures and responsibility relationships of the OLAF and a traditional corporate governance layout in private organizations in regards of fraud prevention and detection.

Since the recent increase in fraud scandals, companies had to adapt themselves to more scrutiny from the shareholders and to the toughing of company law that was so far regulated by the theft act 1968 and disclosure through information. Hence in the UK, the Parliament launched in march 2005 the fraud bill.

On the European level, this quest for transparency has been translated by the implementation of a European Anti fraud Office in 1999, the OLAF. The OLAF (or Office Europen de Lutte Anti-Fraude) has been charged by the European Union with protecting the interests of the European Union, to fighting fraud, corruption and any other irregular activity, including misconduct within the European Institutions, in an accountable, transparent and cost-effective manner.

OLAF achieves its mission by conducting, in full independence, internal and external investigations. It also organizes close and regular co-operation between the competent authorities of the Member States in order to co-ordinate their activities. OLAF supplies Member States with the necessary support and technical know-how to help them in their anti-fraud activities. It contributes to the design of the anti-fraud strategy of the European Union and takes the necessary initiatives to strengthen the relevant legislation.

This dissertation is analyzing the analogy of the structure of the OLAF with the traditional corporate governance. The question is here to evaluate the structure and responsibility relationships of the Olaf in comparison with the monitoring model based on corporate governance. The outcome of this comparison should give us an understanding of functioning of the Olaf and might give more insight of the issues/conflicts faced by this institution.

Item Type: Dissertation (University of Nottingham only)
Depositing User: EP, Services
Date Deposited: 09 Nov 2006
Last Modified: 28 Sep 2016 10:29
URI: http://eprints.nottingham.ac.uk/id/eprint/20490

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