ISO 37003:2025

ISO 37003:2025

May 2025
International standard Current

Fraud control management systems - Guidance for organizations managing the risk of fraud

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.The document provides guidance for managing the risk of fraud, including:a)       internal fraud against the organization;b)       external fraud against the organization;c)        internal fraud in collaboration with business associates or other third parties;d)       external fraud in collaboration with the organization?s personnel;e)       fraud by the organization or by persons purporting to act on behalf of and in the interests of the organization.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".

View the extract
Main informations

Collections

International ISO standards

Thematics

Développement durable et RSE, Sécurité, QSE, Management et performance

Publication date

May 2025

Number of pages

45 p.

Reference

ISO 37003:2025

ICS Codes

03.100.70   Management systems
03.100.02   Governance and ethics
03.100.01   Company organization and management in general

Print number

1
Sumary
Fraud control management systems - Guidance for organizations managing the risk of fraud

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.

The document provides guidance for managing the risk of fraud, including:

a)       internal fraud against the organization;

b)       external fraud against the organization;

c)        internal fraud in collaboration with business associates or other third parties;

d)       external fraud in collaboration with the organization?s personnel;

e)       fraud by the organization or by persons purporting to act on behalf of and in the interests of the organization.

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".

ZOOM ON ... the Requirements department
To comply with a standard, you need to quickly understand its issues in order to determine its impact on your activity.

The Requirements department helps you quickly locate within the normative text:
- mandatory clauses to satisfy,
- non-essential but useful clauses to know, such as permissions and recommendations.

The identification of these types of clauses is based on the document “ISO / IEC Directives, Part 2 - Principles and rules of structure and drafting of ISO documents ”as well as on a constantly enriched list of verbal forms.

With Requirements, quickly access the main part of the normative text!

With Requirements, quickly access the main part of the normative text!
Need to identify, monitor and decipher standards?

COBAZ is the simple and effective solution to meet the normative needs related to your activity, in France and abroad.

Available by subscription, CObaz is THE modular solution to compose according to your needs today and tomorrow. Quickly discover CObaz!

Request your free, no-obligation live demo

I discover COBAZ