ISO/TC 309

Projekta Nr.ISO 37003
Nosaukums<p class="MsoBodyText"><span lang="EN-GB">This document provides guidance for organizations for the development, implementation and maintenance of an effective fraud control management system (FCMS). This includes fraud prevention, early detection of fraud and effective response to fraud events that have occurred or can occur in the future.</span></p> <p class="MsoBodyText"><span lang="EN-GB">The document provides guidance for managing the risk of fraud, including:</span></p> <p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt 'Times New Roman';">       </span></span></span><!--[endif]--><span lang="EN-GB">internal fraud against the organization;</span></p> <p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt 'Times New Roman';">       </span></span></span><!--[endif]--><span lang="EN-GB">external fraud against the organization;</span></p> <p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt 'Times New Roman';">        </span></span></span><!--[endif]--><span lang="EN-GB">internal fraud in collaboration with business associates or other third parties;</span></p> <p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt 'Times New Roman';">       </span></span></span><!--[endif]--><span lang="EN-GB">external fraud in collaboration with the organization’s personnel;</span></p> <p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt 'Times New Roman';">       </span></span></span><!--[endif]--><span lang="EN-GB">fraud by the organization or by persons purporting to act on behalf of and in the interests of the organization.</span></p> <p class="MsoBodyText"><span lang="EN-GB">This document is applicable to all organizations, regardless of type, size, nature of activity and whether in the public or private, profit or not-for-profit sectors. It is not intended to assist consumers in preventing, detecting or responding to what is generally termed "consumer fraud".</span></p>
Reģistrācijas numurs (WIID)84458
Darbības sfēra<p class="MsoBodyText"><span lang="EN-GB">This document provides guidance for organizations for the development, implementation and maintenance of an effective fraud control management system (FCMS). This includes fraud prevention, early detection of fraud and effective response to fraud events that have occurred or can occur in the future.</span></p> <p class="MsoBodyText"><span lang="EN-GB">The document provides guidance for managing the risk of fraud, including:</span></p> <p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt 'Times New Roman';">       </span></span></span><!--[endif]--><span lang="EN-GB">internal fraud against the organization;</span></p> <p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt 'Times New Roman';">       </span></span></span><!--[endif]--><span lang="EN-GB">external fraud against the organization;</span></p> <p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt 'Times New Roman';">        </span></span></span><!--[endif]--><span lang="EN-GB">internal fraud in collaboration with business associates or other third parties;</span></p> <p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt 'Times New Roman';">       </span></span></span><!--[endif]--><span lang="EN-GB">external fraud in collaboration with the organization’s personnel;</span></p> <p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt 'Times New Roman';">       </span></span></span><!--[endif]--><span lang="EN-GB">fraud by the organization or by persons purporting to act on behalf of and in the interests of the organization.</span></p> <p class="MsoBodyText"><span lang="EN-GB">This document is applicable to all organizations, regardless of type, size, nature of activity and whether in the public or private, profit or not-for-profit sectors. It is not intended to assist consumers in preventing, detecting or responding to what is generally termed "consumer fraud".</span></p>
StatussIzstrādē
ICS grupa03.100.01
03.100.02
03.100.70