TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

A system implemented in response to growing risks of identity fraud and the critical need to verify applicants’ identities with confidence at the earliest stages of the immigration process.  2, record 1, English, - Canadian%20Immigration%20Biometric%20Identification%20System

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Système mis en place pour faire face aux risques croissants de fraude d'identité et au besoin urgent de vérifier l'identité des demandeurs dès les premières étapes du processus d'immigration.  2, record 1, French, - Syst%C3%A8me%20canadien%20d%27identification%20biom%C3%A9trique%20aux%20fins%20d%27immigration

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Biometric payments will [become] the norm for security, convenience, and efficiency in the years to come. Organizations will capitalize on the combined effect of biometrics and tokenization to strengthen security [and] cut payment fraud costs while eliminating the inconvenience and anxiety of using and protecting payment cards and card data during biometric payments.  2, record 2, English, - biometric%20payment

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Quand on parle de paiement biométrique, on pense généralement à la reconnaissance des empreintes digitales. En réalité, la biométrie peut s'appliquer à tout élément unique du corps humain : la voix, la rétine, le visage ou même le réseau veineux. Le principe reste le même : croiser quelque chose que le client «a» (une carte, un code, un [téléphone intelligent]) avec quelque chose que le client «est» (le son de la voix, par exemple).  2, record 2, French, - paiement%20biom%C3%A9trique

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 CONT

El pago biométrico es un método de transacción digital innovador que permite a los usuarios completar una compra mediante la autenticación de sus características físicas, como huellas dactilares, imágenes faciales o escaneos del iris.  1, record 2, Spanish, - pago%20biom%C3%A9trico

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

As a first step, the government will introduce legislative amendments requiring banks to have policies to prevent and address fraud, while giving consumers more control over their bank accounts. The government will also explore new policy actions across sectors, including technology and telecommunications, to tackle financial fraud more broadly.  1, record 3, English, - National%20Anti%2DFraud%20Strategy

Record number: 3, Textual support number: 2 OBS

National Anti-Fraud Strategy : strategy announced on October 20, 2025 and to be introduced in Budget 2025, which is to be tabled on November 4, 2025.  2, record 3, English, - National%20Anti%2DFraud%20Strategy

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Tout d'abord, le gouvernement apportera des modifications législatives à la Loi sur les banques pour exiger que les banques adoptent des politiques pour détecter et prévenir la fraude, tout en donnant aux consommateurs plus de contrôle sur leurs comptes de banque. Le gouvernement explorera aussi de nouvelles mesures stratégiques dans l'ensemble des secteurs, y compris la technologie et les télécommunications, afin de lutter contre la fraude financière en général.  1, record 3, French, - Strat%C3%A9gie%20nationale%20antifraude

Record number: 3, Textual support number: 2 OBS

Stratégie nationale antifraude : stratégie annoncée le 20 octobre 2025 et qui sera présentée dans le budget 2025, lequel sera déposé le 4 novembre 2025.  2, record 3, French, - Strat%C3%A9gie%20nationale%20antifraude

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

The Agreement on Preshipment Inspection... provides an additional tool for developing countries to deal with over or under valuation or fraud and applies to preshipment inspections carried out under contract by individual firms or companies on behalf of an importing member country. The objective is to facilitate international trade through the use of transparent and consistent rules. It limits the activities of such firms to the verification of quality, quantity, price of the imported goods, or the customs classification of the goods to be exported.  3, record 4, English, - Agreement%20on%20Preshipment%20Inspection

Record number: 4, Textual support number: 2 OBS

Agreement on Preshipment Inspection; Agreement on PSI: a World Trade Organization agreement.  4, record 4, English, - Agreement%20on%20Preshipment%20Inspection

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

L'Accord sur l'inspection avant expédition [...] fournit un outil de plus aux pays en développement pour se protéger contre la surévaluation ou la sous-évaluation ou contre la fraude, et il s'applique aux inspections avant expédition effectuées à contrat par des entreprises au nom du pays membre importateur. L'objectif visé est de faciliter le commerce international par l'application de règles transparentes et cohérentes. Il limite les activités de ces entreprises à la vérification de la qualité, de la quantité et du prix des biens importés ou de la classification douanière des biens à exporter.  2, record 4, French, - Accord%20sur%20l%27inspection%20avant%20exp%C3%A9dition

Record number: 4, Textual support number: 2 OBS

Accord sur l'inspection avant expédition : accord de l'Organisation mondiale du commerce.  3, record 4, French, - Accord%20sur%20l%27inspection%20avant%20exp%C3%A9dition

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Identity fraud is the actual deceptive use of the identity information of another person(living or dead) in connection with various frauds(including for example personating another person and the misuse of debit card or credit card data).  2, record 5, English, - identity%20fraud

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Usage trompeur de renseignements identificateurs d'une autre personne, vivante ou morte, dans le but de commettre diverses fraudes [...]  3, record 5, French, - fraude%20%C3%A0%20l%27identit%C3%A9

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 CONT

Más de la mitad (un 51%) de los consumidores europeos muestra preocupación por el uso fraudulento de sus cuentas bancarias y tarjetas de crédito. Esta es la conclusión de un nuevo estudio sobre el fraude de identidad y seguridad bancaria llevado a cabo a nivel mundial por Unisys Corporation [...]  1, record 5, Spanish, - fraude%20de%20identidad

Record number: 5, Textual support number: 1 OBS

Comparar con "usurpación de identidad".  2, record 5, Spanish, - fraude%20de%20identidad

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

An unsolicited or unwanted electronic communication transmitted to a large number of recipients by means of electronic media such as e-mail, forums, blogs, instant messaging and wikis.  3, record 6, English, - spam

Record number: 6, Textual support number: 1 OBS

Spam is usually commercial(advertisements), noncommercial(political, social or religious commentaries) or malicious(advance fee fraud and phishing) in nature.  3, record 6, English, - spam

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Communication électronique indésirable et non sollicitée envoyée à un grand nombre de destinataires au moyen de divers médias électroniques tels les courriels, les forums, les blogues, la messagerie instantanée et les wikis.  3, record 6, French, - pourriel

Record number: 6, Textual support number: 1 OBS

Les pourriels sont habituellement de nature commerciale (publicité), non commerciale (articles relatifs à la politique, à la société ou à la religion) ou malhonnête (hameçonnage).  3, record 6, French, - pourriel

Record number: 6, Textual support number: 2 OBS

pourriel : Au sens propre, ce mot-valise formé à partir des mots «poubelle» et «courriel» désigne tout message électronique indésirable transmis par courrier électronique. Le terme a toutefois évolué pour s'appliquer à divers médias électroniques.  3, record 6, French, - pourriel

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 OBS

correo basura: En español, se usa este término amplio para denominar los mensajes recibidos mediante la tecnología de Internet que no fueron solicitados y que no son del interés del destinatario. En general, los mensajes no están personalizados, provienen de remitentes desconocidos y en tal cantidad que es necesario programar filtros para evitar su llegada, especialmente cuando se reciben por correo electrónico.  4, record 6, Spanish, - correo%20basura

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Synthetic identity fraud(SIF) is a crime in which perpetrators combine real and fictitious information, such as social security numbers(SSN) and names, to create identities with which they may defraud financial institutions, government agencies, or individuals.  2, record 7, English, - synthetic%20identity%20fraud

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 CONT

El fraude de identidad sintética incluye cualquier tipo de actividad delictiva que utilice una combinación de identificaciones falsas y datos de usuarios reales.  1, record 7, Spanish, - fraude%20de%20identidad%20sint%C3%A9tica

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Car fraud refers to any illegal activity involving deception or misrepresentation within the automotive industry, which can take various forms and involve both car buyers and sellers.  4, record 8, English, - auto%20fraud

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

La fraude automobile désigne toute activité illégale impliquant la tromperie ou la fausse représentation dans l'industrie automobile, pouvant prendre diverses formes et concerner à la fois les acheteurs et les vendeurs d'automobiles.  3, record 8, French, - fraude%20automobile

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Employment insurance officers perform some or all of the following duties : determine the eligibility of persons applying for employment insurance benefits; ascertain the facts on such issues as reasons for loss of employment and availability for work; monitor the payments of benefits throughout the duration of a claim and investigate claimants when there appears to be fraud or abuse.  1, record 9, English, - employment%20insurance%20officer

Record number: 9, Textual support number: 1 OBS

The term "employment insurance" replaced "unemployment insurance" in accordance with the Employment Insurance Act assented in 1996.  3, record 9, English, - employment%20insurance%20officer

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Les agents d'assurance-emploi exercent une partie ou l'ensemble des fonctions suivantes : déterminer l'admissibilité des personnes qui demandent des prestations d'assurance-emploi; vérifier les faits quant aux raisons de la perte d'emploi et de la disponibilité à travailler; surveiller le paiement des prestations au cours de la période d'admissibilité aux prestations et faire enquête lorsqu'il y a possibilité d'abus ou de fraude.  1, record 9, French, - agent%20d%27assurance%2Demploi

Record number: 9, Textual support number: 1 OBS

Le terme «assurance-chômage» a été remplacé par «assurance-emploi» en vertu de la Loi sur l'assurance-emploi sanctionnée en 1996.  3, record 9, French, - agent%20d%27assurance%2Demploi

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

VIN fraud refers to the use of altered vehicle identification numbers to disguise stolen vehicles and enable their resale.  1, record 10, English, - vehicle%20identification%20number%20fraud

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

La fraude par le NIV consiste à utiliser des numéros d'identification de véhicule falsifiés pour dissimuler des véhicules volés et en permettre la revente.  1, record 10, French, - fraude%20par%20le%20num%C3%A9ro%20d%27identification%20du%20v%C3%A9hicule

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Biometric analysis encompasses the methods and technologies used to identify or authenticate individuals based on their biological or behavioral characteristics. ... In practice, biometric analysis involves capturing, processing, and comparing biometric data using advanced algorithms, often based on machine learning and computer vision.  1, record 11, English, - biometric%20analysis

Record number: 11, Textual support number: 2 CONT

Biometric analysis is widely used in sectors like physical or logical access control(smartphones, computers, buildings), border control(biometric passports), surveillance and search in public areas, contactless payments, and personalized services. Applications range from simple identification to fraud detection or behavioral analysis in sensitive contexts(banks, airports).  1, record 11, English, - biometric%20analysis

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

L'analyse biométrique désigne l'ensemble des méthodes et technologies permettant d'identifier ou d'authentifier une personne à partir de ses caractéristiques biologiques ou comportementales.  2, record 11, French, - analyse%20biom%C3%A9trique

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 CONT

[...] la interpretación de los datos biométricos como categorías especiales de datos debe tener en cuenta la posibilidad de que, mediante el análisis biométrico, se puedan inferir y recoger otras categorías especiales de datos y, en particular, datos relativos a la salud o datos que revelen el origen racial o étnico entre otros.  1, record 11, Spanish, - an%C3%A1lisis%20biom%C3%A9trico

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Insurance fraud is defined as the intentional submission of false or incomplete information for financial gain.  2, record 12, English, - insurance%20fraud

Record number: 12, Textual support number: 1 OBS

This may occur when a claimant attempts to obtain some benefit or advantage to which they are not otherwise entitled.  2, record 12, English, - insurance%20fraud

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

La fraude à l'assurance est définie comme la soumission intentionnelle de renseignements erronés ou incomplets pour réaliser un gain financier.  2, record 12, French, - fraude%20%C3%A0%20l%27assurance

Record number: 12, Textual support number: 2 OBS

Cela peut se produire quand un demandeur essaie d'obtenir des prestations ou avantages auxquels il n'a pas droit.  3, record 12, French, - fraude%20%C3%A0%20l%27assurance

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Biometric identifiers are unique physical characteristics that can be used to identify individuals. These characteristics are measurable and can be used to distinguish one individual from another. Biometric identifiers are often used in security and identity management systems to verify the identity of individuals and prevent identity fraud.  2, record 13, English, - biometric%20identifier

Record number: 13, Textual support number: 1 OBS

biometric identifier: designation approved by the Security Terminology Committee (STC).  3, record 13, English, - biometric%20identifier

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Dans le cas du passeport électronique canadien, le seul identificateur biométrique est la photo numérique du titulaire de passeport.  2, record 13, French, - identificateur%20biom%C3%A9trique

Record number: 13, Textual support number: 1 OBS

identificateur biométrique : désignation uniformisée par le Comité de la terminologie de la sécurité (CTS).  3, record 13, French, - identificateur%20biom%C3%A9trique

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 CONT

La autenticación biométrica consiste en el estudio automático para el reconocimiento único de humanos basado en uno o más identificadores. Estos identificadores biométricos se pueden clasificar como rasgos conductuales o como rasgos fisiológicos.  1, record 13, Spanish, - identificador%20biom%C3%A9trico

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

intended users: The individual(s) or organization(s) or group(s) thereof that the practitioner expects will use the assurance report.  2, record 14, English, - intended%20user

Record number: 14, Textual support number: 1 CONT

Assurance is what the CPA [chartered professional accountant] aims to obtain in order to express a conclusion designed to enhance the degree of confidence of the intended users that the financial statements are free from material misstatement due to fraud or error.  3, record 14, English, - intended%20user

Record number: 14, Textual support number: 1 OBS

In some cases, there may be intended users other than those to whom the assurance report is addressed.  2, record 14, English, - intended%20user

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

utilisateurs visés : [...] personne(s), organisation(s) ou groupe(s) de personnes ou d'organisations, qui, selon le professionnel en exercice, utiliseront le rapport de certification.  2, record 14, French, - utilisateur%20vis%C3%A9

Record number: 14, Textual support number: 1 CONT

Le CPA [comptable professionnel agréé] cherche à obtenir de l'assurance en vue d'exprimer une conclusion visant à accroître le niveau de confiance des utilisateurs visés quant au fait que les états financiers sont exempts d'anomalies significatives résultant de fraudes ou d'erreurs.  3, record 14, French, - utilisateur%20vis%C3%A9

Record number: 14, Textual support number: 1 OBS

Dans certains cas, il peut y avoir des utilisateurs visés autres que ceux auxquels le rapport de certification est adressé.  2, record 14, French, - utilisateur%20vis%C3%A9

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Weak candidates provided a generic external audit planning memo, which included a discussion of risks of material misstatement at the overall financial statement level. As a result, weak candidates struggled to provide factors that increased the risk of fraud...  1, record 15, English, - at%20the%20overall%20financial%20statement%20level

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Les candidats faibles ont présenté [une note] de planification de l'audit externe générique, qui comprenait une analyse des risques d'anomalies significatives au niveau des états financiers pris dans leur ensemble. Ils ont donc eu du mal à présenter des facteurs qui augmentaient le risque de fraude [...]  1, record 15, French, - au%20niveau%20des%20%C3%A9tats%20financiers%20pris%20dans%20leur%20ensemble

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

... a specialized assessment that examines processes, controls, and transactions to detect and prevent fraud.  1, record 16, English, - fraud%20audit

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

[...] évaluation spécialisée qui examine les processus, les contrôles et les transactions pour détecter et prévenir les fraudes.  1, record 16, French, - audit%20de%20fraude

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

A sales auditor ensures that a company's internal policies, mechanisms and guidelines around sales and revenue processes comply with regulatory standards, senior management's recommendations and industry practices. This employee uses auditing skills to review sales data and detect errors that may be due to fraud, technology breakdowns or accounting inaccuracies.  1, record 17, English, - sales%20auditor

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

auditeur des ventes; auditrice des ventes : Le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «auditeur» et «auditrice» comme équivalent de l'anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02).  4, record 17, French, - auditeur%20des%20ventes

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

[An] international treaty on crimes committed via the Internet and other computer networks, dealing particularly with infringements of copyright, computer-related fraud, child pornography and violations of network security.  3, record 18, English, - Convention%20on%20Cybercrime

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Traité international sur les infractions pénales commises via l'Internet et d'autres réseaux informatiques, traitant en particulier des infractions portant atteinte aux droits d'auteurs, de la fraude liée à l'informatique, de la pornographie enfantine, ainsi que des infractions liées à la sécurité des réseaux.  3, record 18, French, - Convention%20sur%20la%20cybercriminalit%C3%A9

Record 18,  Textual support,  Spanish

Record number: 18, Textual support number: 1 OBS

[...] convenio [...] para prevenir los actos atentatorios de la confidencialidad, la integridad y la disponibilidad de los sistemas informáticos, de las redes y de los datos, así como el uso fraudulento de tales sistemas, redes y datos, asegurando la incriminación de dichos comportamientos.  1, record 18, Spanish, - Convenio%20sobre%20Cibercriminalidad

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

... the Computer Post Audit [helps] to identify errors, omissions, fraud and abuse.  4, record 19, English, - Computer%20Post%20Audit%20Program

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

[...] la Vérification informatique postérieure [aide] à trouver les erreurs, les omissions, les fraudes et les usages abusifs.  4, record 19, French, - Programme%20de%20v%C3%A9rification%20informatique%20post%C3%A9rieure

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

When assessing the [risks of material misstatement] due to fraud in revenue recognition at the assertion level, auditors may consider which assertions are relevant in the circumstances...  2, record 20, English, - at%20the%20assertion%20level

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

Lors de l'évaluation des risques d'anomalies signifcatives résultant de fraudes dans la comptabilisation des produits au niveau des assertions, l'auditeur prend en considération les assertions qu'ils jugent pertinentes dans les circonstances.  1, record 20, French, - au%20niveau%20des%20assertions

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Employees will justify their actions in committing ESG(environmental, social and governance) fraud the same way they do when committing financial fraud. "No one gets hurt;" "it's not a big deal;" and "it's for the greater good of the company" are common rationales. And with remuneration increasingly linked to ESG performance, personal hardship is a potential fraud risk factor at every level of an organization.  2, record 21, English, - potential%20fraud%20risk%20factor

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

[An] individual data point that is notably different from the rest of the data set.  2, record 22, English, - point%20anomaly

Record number: 22, Textual support number: 1 OBS

For instance, a sudden large credit card purchase that is out of the norm for a particular credit card holder would be a point anomaly flagged to investigate as potential credit card fraud.  2, record 22, English, - point%20anomaly

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Si une donnée seule peut être considérée comme anormale en comparaison avec le reste des données, alors celle-ci est définie comme une anomalie ponctuelle. L'exemple de la carte de crédit volée en est une parfaite illustration.  2, record 22, French, - anomalie%20ponctuelle

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

The final type of audit opinion is an adverse opinion.... An adverse audit report usually indicates that financial reports contain gross misstatements and have the potential for fraud.... Adverse opinions send out a high alert that the company's records haven’t been prepared according to GAAP [generally accepted accounting principles].  2, record 23, English, - adverse%20opinion

Record 23,  Textual support,  French

Record 23,  Textual support,  Spanish

Record number: 23, Textual support number: 1 DEF

Opinión técnica emitida por un auditor, en la que manifiesta que las cuentas anuales no representan fielmente la situación financiera, el resultado de las operaciones, o los cambios en la situación financiera de la empresa de acuerdo con principios de contabilidad generalmente aceptados. El auditor debe indicar las razones que le obligan a emitirla. Se emite cuando no se considera apropiada una abstención de opinión, ya que se tiene la información suficiente para concluir que las cuentas anuales no están presentadas razonablemente.  1, record 23, Spanish, - opini%C3%B3n%20adversa

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

Forensic and investigative accounting includes forensic accounting, investigating fraud and financial manipulation, and anti-money laundering.  1, record 24, English, - forensic%20and%20investigative%20accounting

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Discipline qui se préoccupe des liens pouvant exister entre des faits économiques et des problèmes juridiques de nature criminelle ou civile; activité professionnelle dans ce domaine.  2, record 24, French, - juricomptabilit%C3%A9

Record number: 24, Textual support number: 1 CONT

La juricomptabilité, qui comprend la comptabilité judiciaire et la comptabilité d'enquête, permet d'investiguer sur les cas de fraude, de manipulation financière et de blanchiment d'argent.  3, record 24, French, - juricomptabilit%C3%A9

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

[A] section [of the auditor's report] explains that the auditor's responsibility is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that expresses an opinion and highlights the audit process.  2, record 25, English, - financial%20statements%20as%20a%20whole

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

[Une] section [du rapport de l'auditeur] explique que la responsabilité de l'auditeur consiste à obtenir l'assurance raisonnable que les états financiers pris dans leur ensemble ne comportent pas d'anomalies significatives, que celles-ci résultent de fraudes ou d'erreurs, et à délivrer un rapport d'audit dans lequel il exprime une opinion et fait état du processus d'audit.  2, record 25, French, - %C3%A9tats%20financiers%20pris%20dans%20leur%20ensemble

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

After the victims are lured to foreign countries with promises of jobs, they are forced to work as cyber slaves engaged in digital scams, including courier scams, investment fraud and dating scams.  3, record 26, English, - cyberslave

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Victime de la traite de personnes forcée de commettre des escroqueries en ligne pour le compte d'un gang criminel.  2, record 26, French, - cyberesclave

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

Sequential anomaly detection is employed in analyzing sequential or temporal data, where anomalies are detected based on their deviation from the expected sequence or pattern ...  1, record 27, English, - sequential%20anomaly%20detection

Record number: 27, Textual support number: 1 OBS

This approach is commonly used in detecting fraud patterns in financial transactions, identifying network intrusions, or monitoring sensor data for anomalies.  1, record 27, English, - sequential%20anomaly%20detection

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

Risk assessment procedures [are] audit procedures performed to obtain an understanding of the entity and its environment, including the entity's internal control, to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and assertion levels.  2, record 28, English, - risk%20assessment%20procedure

Record number: 28, Textual support number: 1 OBS

risk assessment procedure: designation usually used in the plural.  3, record 28, English, - risk%20assessment%20procedure

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

[Les] procédures d'évaluation des risques [sont des] procédures d'audit mises en œuvre pour acquérir une compréhension de l'entité et de son environnement, y compris de son contrôle interne, dans le but d'identifier et d'évaluer les risques d'anomalies significatives, que celles-ci résultent de fraudes ou d'erreurs, aux niveaux des états financiers et des assertions.  3, record 28, French, - proc%C3%A9dure%20d%27%C3%A9valuation%20des%20risques

Record number: 28, Textual support number: 1 OBS

procédure d'évaluation des risques; procédure d'appréciation des risques : désignations habituellement utilisées au pluriel.  4, record 28, French, - proc%C3%A9dure%20d%27%C3%A9valuation%20des%20risques

Record number: 28, Textual support number: 2 OBS

procédure d'appréciation des risques : Le terme «appréciation des risques» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «évaluation des risques».  4, record 28, French, - proc%C3%A9dure%20d%27%C3%A9valuation%20des%20risques

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

A fraud risk assessment is an assessment conducted over the areas of the organization where there is potential fraud risk. Auditors examine company assets, financial documentation, and disclosures. This process seeks to identify fraud risks to the organization...  1, record 29, English, - potential%20fraud%20risk

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

The auditor should evaluate whether identified misstatements might be indicative of fraud and, in turn, how they affect the auditor's evaluation of materiality and the related audit responses.  2, record 30, English, - identified%20misstatement

Record number: 30, Textual support number: 1 OBS

identified misstatement: designation usually used in the plural.  3, record 30, English, - identified%20misstatement

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

inexactitude relevée : Le terme «inexactitude» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «anomalie».  4, record 30, French, - anomalie%20d%C3%A9tect%C3%A9e

Record number: 30, Textual support number: 2 OBS

anomalie détectée; anomalie relevée; inexactitude relevée : désignations habituellement utilisées au pluriel.  4, record 30, French, - anomalie%20d%C3%A9tect%C3%A9e

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

Fraud risk management involves assessing the risk of the various types of fraud to which [an organization] is vulnerable, both internally and externally. Fraud risk management is therefore of crucial importance to the financial security and reputation of an organization.  3, record 31, English, - fraud%20risk%20management

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

... the objectives of a fraud risk management program are distinct and separate from those of an enterprise risk management program.... Fraud risk management programs... focus on issues pertaining to fraud, misconduct, noncompliance, and malpractice across all areas of business.  2, record 32, English, - fraud%20risk%20management%20program

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

... auditors identify and evaluate fraud risk factors... Fraud risk factors are often classified based on three conditions :(1) incentives/pressures to commit fraud,(2) perceived opportunities to commit fraud, and(3) an ability to rationalize fraudulent actions.  2, record 33, English, - fraud%20risk%20factor

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

[...] les auditeurs identifient et évaluent les facteurs de risque de fraude [...] Les facteurs de risque de fraude sont souvent classés en fonction de trois conditions : 1) les incitatifs et les pressions à commettre des fraudes, 2) les occasions perçues de commettre des fraudes, et 3) la capacité de rationaliser des actes frauduleux.  1, record 33, French, - facteur%20de%20risque%20de%20fraude

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

A fraud risk assessment is an assessment conducted over the areas of the organization where there is potential fraud risk. Auditors examine company assets, financial documentation, and disclosures. This process seeks to identify fraud risks to the organization — both internal and external fraud — analyze those risks, and develop an action plan for mitigating or controlling those risks.  3, record 34, English, - fraud%20risk%20assessment

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

... a framework... used in auditing to explain the reason behind an individual' s decision to commit fraud.  2, record 35, English, - fraud%20triangle

Record number: 35, Textual support number: 1 CONT

... the fraud triangle states that "individuals are motivated to commit fraud when three elements come together :(1) some kind of perceived pressure,(2) some perceived opportunity, and(3) some way to rationalize the fraud as not being inconsistent with one's values. "  3, record 35, English, - fraud%20triangle

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Le cadre d'analyse du «triangle de la fraude» [...] représente un outil déterminant de détection de la fraude et repose sur trois critères qui définissent le contexte favorable à des comportements frauduleux en entreprise [: pression financière, opportunité et rationalisation.]  2, record 35, French, - triangle%20de%20la%20fraude

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

In order to perform effective risk assessment procedures, auditors are reminded to consider all three conditions that provide clues to the existence of a potential fraud. Forensic accountants often refer to these conditions as the "fraud triangle"...  2, record 36, English, - potential%20fraud

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

Pour mettre en œuvre des procédures d'évaluation des risques efficaces, les auditeurs ne doivent pas oublier [de] tenir compte de l'ensemble des trois conditions qui constituent des indices de l'existence d'une fraude potentielle. Les juricomptables désignent fréquemment ces trois conditions comme constituant «le triangle de la fraude» [...]  1, record 36, French, - fraude%20potentielle

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

[The] FRM Program will be launching targeted fraud risk assessments, while also providing [an] introductory fraud awareness course on the [Defence Learning Network].  3, record 37, English, - Fraud%20Risk%20Management%20Program

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

[...] le Programme de GRF [...] lancera des évaluations ciblées des risques de fraude, tout en proposant un [...] cours d'introduction sur la sensibilisation à la fraude au moyen du Réseau d'apprentissage de la défense.  3, record 37, French, - Programme%20de%20gestion%20des%20risques%20de%20fraude

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

... while fraud risks vary, examples include theft of assets, fraudulent disbursements, manipulation of expenses, and inappropriate journal entries.  2, record 38, English, - fraud%20risk

Record 38,  Textual support,  French

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

[The] difference between the reported amount, classification, presentation, or disclosure of a reported financial statement item and the amount, classification, presentation, or disclosure that is required for the item to be in accordance with the applicable financial reporting framework.  2, record 39, English, - misstatement

Record number: 39, Textual support number: 1 OBS

Misstatements can arise from error or fraud.  2, record 39, English, - misstatement

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Écart entre le montant, le classement ou la présentation d'un élément ou les informations fournies à son sujet dans les états financiers et le montant, le classement, la présentation ou les informations exigés pour cet élément selon le référentiel d'information financière applicable.  2, record 39, French, - anomalie

Record number: 39, Textual support number: 1 OBS

[Les] anomalies peuvent résulter d'erreurs ou de fraudes.  3, record 39, French, - anomalie

Record number: 39, Textual support number: 2 OBS

inexactitude : Le terme «inexactitude» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «anomalie».  4, record 39, French, - anomalie

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

The [susceptibility] that the financial statements are materially misstated prior to audit due to fraud or error...  5, record 40, English, - risk%20of%20material%20misstatement

Record number: 40, Textual support number: 1 OBS

Such risks may exist at either the financial statement level or at the assertion level.  5, record 40, English, - risk%20of%20material%20misstatement

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 DEF

[Possibilité] que les états financiers comportent des anomalies significatives avant l'audit, en raison d'une fraude ou d'une erreur.  4, record 40, French, - risque%20d%27anomalies%20significatives

Record number: 40, Textual support number: 1 OBS

Ce risque peut être présent au niveau des états financiers ou au niveau d'une assertion.  4, record 40, French, - risque%20d%27anomalies%20significatives

Record number: 40, Textual support number: 2 OBS

risque d'inexactitudes importantes : Le terme «risque d'inexactitudes importantes» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «risque d'anomalies significatives».  5, record 40, French, - risque%20d%27anomalies%20significatives

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

The Federal Contracting Fraud Tip Line is a joint initiative of the Competition Bureau, Public Services and Procurement Canada and the Royal Canadian Mounted Police. This line complements measures already in place to ensure that federal contracts are lawful, ethical and fair.  1, record 41, English, - Federal%20Contracting%20Fraud%20Tip%20Line

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

La Ligne antifraude pour les contrats fédéraux est le fruit d'un partenariat entre le Bureau de la concurrence, Services publics et Approvisionnement Canada et la Gendarmerie royale du Canada. Cette ligne se veut complémentaire aux mesures déjà prises pour veiller à ce que les contrats fédéraux soient licites, éthiques et justes.  1, record 41, French, - Ligne%20antifraude%20pour%20les%20contrats%20f%C3%A9d%C3%A9raux

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

... machine learning algorithms... analyze customer behaviour patterns to identify anomalies that might signify fraudulent activity.... AI-powered tools can be used to analyze vast datasets and identify emerging fraud trends[. A] platform might analyze a customer's past transactions, location data, and spending habits to create a baseline behaviour profile. Any significant deviations from this baseline, such as a sudden spike in transaction volume or a location mismatch during a purchase, could trigger a fraud alert for further investigation.  1, record 42, English, - baseline%20behaviour%20profile

Record 42,  Textual support,  French

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

Wardrobing is a form of return fraud. It is the practice of purchasing an item, using it, and then returning it to the store for a refund.  2, record 43, English, - wardrobing

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 DEF

Pratique qui consiste à acheter un article, généralement un vêtement ou un accessoire, en ayant l'objectif de le mettre et de le rapporter ensuite pour remboursement.  2, record 43, French, - porter%2Dretourner

Record number: 43, Textual support number: 1 OBS

porter-retourner : désignation proposée par l'Office québécois de la langue française (OQLF) en 2023.  3, record 43, French, - porter%2Dretourner

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

In light of these findings, [the department] is taking action to strengthen oversight of federal procurement processes, through : advancing the modernization of procurement; actively detecting and responding to instances of fraud and fraudulent billing...  3, record 44, English, - fraudulent%20billing

Record 44,  Textual support,  French

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

The mission of the Office of Supplier Integrity and Compliance is to detect potential instances of fraud and wrongdoing within federal procurement.  2, record 45, English, - Office%20of%20Supplier%20Integrity%20and%20Compliance

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

Le Bureau de l'intégrité et de la conformité des fournisseurs a pour mission de détecter les cas présumés de fraude et d'actes répréhensibles liés aux approvisionnements fédéraux.  2, record 45, French, - Bureau%20de%20l%27int%C3%A9grit%C3%A9%20et%20de%20la%20conformit%C3%A9%20des%20fournisseurs

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 CONT

The transmission data would allow the identification of the service providers involved in the chain of the transmission of e-mails or other communications. This would help trace cybercrime(e. g. fraud, cyber-attacks, child pornography, and the proposed offence of non-consensual distribution of intimate images) domestically, as well as enhance Canada's ability to cooperate with its treaty partners on international investigations.  2, record 46, English, - transmission%20data

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 CONT

Le CRTC [Conseil de la radiodiffusion et des télécommunications canadiennes] est chargé d'entamer les poursuites quant aux infractions relatives à l'envoi de messages électroniques commerciaux, la modification de données de transmission et l'installation de programmes d'ordinateurs, sans consentement [...]  2, record 46, French, - donn%C3%A9es%20de%20transmission

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

The National Financial Crime Intelligence Sharing Group helps to coordinate national fraud investigations. It supports information sharing among police services and acts as a central point of contact to coordinate police investigations.  3, record 47, English, - National%20Financial%20Crime%20Intelligence%20Sharing%20Group

Record number: 47, Textual support number: 2 OBS

National Financial Crime Intelligence Sharing Group: designation confirmed by the Royal Canadian Mounted Police.  3, record 47, English, - National%20Financial%20Crime%20Intelligence%20Sharing%20Group

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

Le Groupe d'échange de renseignements sur la criminalité financière aide à coordonner les enquêtes nationales sur les fraudes. Le groupe soutient l'échange d'information entre les services de police et agit comme point de contact central pour coordonner les enquêtes policières.  2, record 47, French, - Groupe%20d%27%C3%A9change%20de%20renseignements%20sur%20la%20criminalit%C3%A9%20financi%C3%A8re

Record number: 47, Textual support number: 2 OBS

Groupe d'échange de renseignements sur la criminalité financière; GERCF : désignations confirmées par la Gendarmerie royale du Canada.  2, record 47, French, - Groupe%20d%27%C3%A9change%20de%20renseignements%20sur%20la%20criminalit%C3%A9%20financi%C3%A8re

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

International Fraud Awareness Week, or Fraud Week, was established by the Association of Certified Fraud Examiners(ACFE) in 2000 as a dedicated time to raise awareness about fraud. The week-long campaign encourages business leaders and employees to proactively take steps to minimize the impact of fraud by promoting anti-fraud awareness and education.  2, record 48, English, - International%20Fraud%20Awareness%20Week

Record number: 48, Textual support number: 2 OBS

International Fraud Awareness Week takes place in November.  3, record 48, English, - International%20Fraud%20Awareness%20Week

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

La Semaine internationale de sensibilisation à la fraude est organisée en novembre depuis 2000 par l'Association of Certified Fraud Examiners.  2, record 48, French, - Semaine%20internationale%20de%20sensibilisation%20%C3%A0%20la%20fraude

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 OBS

The Senior-Aware program aims to raise awareness among seniors and the general public about elder mistreatment, fraud, and bullying.  1, record 49, English, - Senior%2DAware

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 OBS

Le programme Aîné-Avisé vise à sensibiliser les aînés et le public en général à la maltraitance, la fraude et l'intimidation envers les personnes aînées.  2, record 49, French, - A%C3%AEn%C3%A9%2DAvis%C3%A9

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 OBS

The new cheque includes additional security features that increase protection against counterfeiters and fraud and bear the Government of Canada millennium logo.  1, record 50, English, - cheque%20with%20security%20features

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Le nouveau chèque sera doté d'éléments de sécurité supplémentaires permettant d'assurer une meilleure protection contre les fraudes et la contrefaçon et portera le logo du millénaire du gouvernement du Canada.  1, record 50, French, - ch%C3%A8que%20dot%C3%A9%20d%27%C3%A9l%C3%A9ments%20de%20s%C3%A9curit%C3%A9

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

In abductive logic programming, a programmer writes a set of rules that describe a set of possible explanations for a given observation. The programmer then runs the program on a set of data, and the program outputs the most likely explanation for the data.  3, record 51, English, - abductive%20logic%20programming

Record number: 51, Textual support number: 1 OBS

Abductive logic programming is a powerful tool for AI [artificial intelligence] applications because it can help computers find explanations for data that is otherwise difficult to interpret. For example, abductive logic programming can be used to diagnose medical conditions, identify financial fraud, or plan robot movements.  3, record 51, English, - abductive%20logic%20programming

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 CONT

La programmation logique abductive est une technique bien connue pour raisonner avec des connaissances incomplètes. Elle élargit la programmation logique normale en permettant à certains prédicats d'être incomplètement définis.  3, record 51, French, - programmation%20logique%20abductive

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 CONT

CEO fraud occurs when a fraudster sends an email to a member of staff, [pretending] to be the head or principal [and] instructing that member of staff to make a one-off, usually urgent, bank transfer to a nominated bank account.  1, record 52, English, - chief%20executive%20officer%20fraud

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 CONT

Qu'est-ce que la fraude du président? Il s'agit d'une escroquerie de plus en plus fréquente, qui consiste à se faire passer pour le patron d'une société et à ordonner des virements.  5, record 52, French, - fraude%20du%20pr%C3%A9sident

Record number: 52, Textual support number: 1 OBS

PDG : président-directeur-général  6, record 52, French, - fraude%20du%20pr%C3%A9sident

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

A... securities fraud that involves artificially inflating the price of an owned stock through false and misleading positive statements, in order to sell the cheaply purchased stock at a higher price.  2, record 53, English, - pump%20and%20dump

Record number: 53, Textual support number: 1 OBS

Pump-and-dump schemes are increasingly found in the cryptocurrency industry.  3, record 53, English, - pump%20and%20dump

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 CONT

La fraude de type «pomper et liquider» est l'une des plus anciennes arnaques liées aux placements. Le terme «pomper» consiste à susciter de l'enthousiasme à l'égard d'un placement précis afin d'accroître la demande et de faire grimper le prix […] Le terme «liquider» fait référence à la phase de la fraude où les fraudeurs [vendent] toutes leurs actions [et amassent] une somme d'argent gonflée, bâtie sur du battage publicitaire à court terme.  4, record 53, French, - pomper%20et%20liquider

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 CONT

A field auditor is responsible for traveling to off-site locations, investigating areas of concern, and formulating risk assessments. Field auditors routinely evaluate employee compliance with company policies, investigate any discrepancies found, and document them for action by management. A field auditor is more likely to have a specific area of expertise, such as auditing inventory or examining fraud issues.  2, record 54, English, - field%20auditor

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 OBS

auditeur sur place; auditrice sur place : le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «auditeur» et «auditrice» comme équivalents de l'anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02).  2, record 54, French, - auditeur%20sur%20place

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 CONT

A whistleblower is a person, who could be an employee of a company, or a government agency, disclosing information to the public or some higher authority about any wrong-doing, which could be in the form of fraud, corruption, etc.  3, record 55, English, - whistle%2Dblower

Record 55,  Textual support,  French

Record number: 55, Textual support number: 1 DEF

Personne qui dénonce publiquement un cas de fraude, d'irrégularité ou d'abus de pouvoir provenant généralement de l'organisation pour laquelle elle travaille.  2, record 55, French, - lanceur%20d%27alerte

Record number: 55, Textual support number: 1 CONT

Dénoncer un scandale sanitaire, financier ou environnemental sans crainte de représailles : l'Union européenne s'engage à protéger les lanceurs d’alerte qui pourront directement avertir l'opinion publique.  3, record 55, French, - lanceur%20d%27alerte

Record number: 55, Textual support number: 1 OBS

À la différence du délateur, le lanceur d'alerte est de bonne foi et animé de bonnes intentions.  4, record 55, French, - lanceur%20d%27alerte

Record 55,  Textual support,  Spanish

Record number: 55, Textual support number: 1 OBS

denunciante: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, recomienda el sustantivo "denunciante" como alternativa al anglicismo "whistleblower".  2, record 55, Spanish, - denunciante

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 CONT

A money mule is someone who receives and moves money that came from victims of fraud. Some money mules know they are assisting with criminal activity, but others are unaware that their actions are helping fraudsters.  3, record 56, English, - money%20mule

Record number: 56, Textual support number: 2 CONT

Once recruited, [...] money mules will receive stolen funds into their accounts. The mules then are asked to take these funds out of their account and forward them overseas (minus a commission payment), typically using a wire transfer service.  4, record 56, English, - money%20mule