Submitted by Aldo Romani Netto (aldoromani82@hotmail.com) on 2018-03-28T17:08:20Z No. of bitstreams: 1 TCC - VERSÃO FINAL REVISADA - ENCADERNAÇÃO.pdf: 1173150 bytes, checksum: 0420537bae521c26ec90356de732708c (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-03-28T17:11:02Z (GMT) No. of bitstreams: 1 TCC - VERSÃO FINAL REVISADA - ENCADERNAÇÃO.pdf: 1173150 bytes, checksum: 0420537bae521c26ec90356de732708c (MD5) / Approved for entry into archive by Isabele Garcia (isabele.garcia@fgv.br) on 2018-03-28T18:19:55Z (GMT) No. of bitstreams: 1 TCC - VERSÃO FINAL REVISADA - ENCADERNAÇÃO.pdf: 1173150 bytes, checksum: 0420537bae521c26ec90356de732708c (MD5) / Made available in DSpace on 2018-03-28T18:19:55Z (GMT). No. of bitstreams: 1 TCC - VERSÃO FINAL REVISADA - ENCADERNAÇÃO.pdf: 1173150 bytes, checksum: 0420537bae521c26ec90356de732708c (MD5) Previous issue date: 2018-03-16 / Com a promulgação da Lei Federal 12.683/2012, ganhou relevância a discussão sobre a submissão de advogados aos mecanismos de controle em operações suspeitas de lavagem de capitais, sobretudo quando atuam no assessoramento de clientes em operações financeiras, imobiliárias e societárias. O presente trabalho se propõe a discutir a compatibilidade entre o dever de comunicar operações suspeitas de lavagem de capitais por advogados e os princípios inerentes ao exercício da advocacia. Nesse sentido, a entrada em vigor da parte administrativa da Lei de Lavagem de Capitais motivou os diversos órgãos representativos de classes profissionais a regulamentarem as atividades de seus representados, inclusive definindo quais operações apresentariam indícios de suspeição. A Ordem dos Advogados do Brasil, por seu turno, já externou seu entendimento no sentido de que o artigo 9o, parágrafo único, inciso XIV, é inaplicável aos advogados, sob o argumento de uma suposta incompatibilidade entre o sigilo profissional e o teor da norma. Trabalha-se com a hipótese de que a postura da OAB fragiliza a segurança profissional dos advogados, expondo a classe de profissionais a risco permanente na prática da advocacia, especificamente a consultiva. Não por outro motivo, muitos advogados se tornaram alvo de investigações criminais por práticas profissionais que acabaram se revelando como possíveis contribuições a processos de lavagem de capitais de clientes. No âmbito internacional, entidades representativas no combate à lavagem de capitais entendem estarem os serviços jurídicos prestados por advogados sujeitos aos mecanismos controle. A submissão dos advogados ao dever de informar operações suspeitas de clientes, portanto, parece ser um caminho sem volta, ao menos sob certos pressupostos e condições. / After the enactment of Federal Law No. 12,683/2012, the discussion regarding the submission of lawyers to control mechanisms of operations that are suspected to be a money laundering scheme has become relevant, especially when they act advising clients in financial, real estate and corporate transactions. Among them, the spotlight is in the obligation to communicate suspicious transactions that is related with the central issue of this discussion: its compatibility with principles inherent to the practice of advocacy. The entry into force of the administrative part of the Money Laundering Law motivated the various representative bodies of professional classes to regulate the activities of their represented personnel, including defining which operations would show signs of suspicion. The Brazilian Bar (OAB), for its part, has already expressed its view that Article 9, sole paragraph, clause XIV, is inapplicable to lawyers, on the grounds of a supposed incompatibility between professional confidentiality and the provisions of the law. The hypothesis that the position of OAB weakens the professional security of lawyers is worked upon, exposing the entire class of professionals to permanent risk in the practice of advocacy, especially the advisory. For the very same reason, many lawyers became the target of criminal investigations for professional practices that turned out to be potential contributions to clients' money laundering procedures. At the international level, entities representing the struggle against money laundering understand that the legal services provided by lawyers are subject to control mechanisms. The submission of lawyers to the duty to report suspicious client transactions seems to be a non-return path, at least under certain assumptions and conditions.

The audit industry is not any industry; it is crucial to all business activities. However, the trust of the auditors has been questioned following the noted corporate scandals which revealed financial crime and accounting fraud. Since the scandals affected large companies the most, and that large companies have auditing obligations, it is important to investigate how the trust of auditors appears in this group. The purpose of the study is therefore to explore factors that affect large firm's trust in auditors. The study is however limited to only investigate this nationally. Based on previous research, it can be assumed that the auditor's competence, independence, confidentiality and laws and norms affect the large companies’ trust. The four factors constitute the study's independent variables and thus the developed model. To empirically test the model, a web-based survey has been conducted, resulting in 78 answers. All independent variables proved to be positively significant, which means that there is a statistically positive connection between each independent variable and the dependent variable trust. The conclusion of the study is therefor that large companies have greater trust for an auditor who has good competence, acts independently, maintains the confidentiality and follow laws and norms of the audit industry. Since we investigated factors that affect large firm's trust, it would be interesting to read a comparative analysis of factors affecting the trust of small, medium and large companies. Another interesting study would be to investigate how the auditor agencies market to reach both existing and potential clients. / Revisionsbranschen är inte vilken bransch som helst, den är nämligen avgörande för all näringsverksamhet. Däremot har förtroendet för revisorerna ifrågasatts efter de uppmärksammade företagsskandalerna som innebar att ekonomisk brottslighet och redovisningsfusk avslöjades. Då skandalerna berörde stora företag mest samt att stora företag har revisionsplikt, är det av betydelse att undersöka hur förtroendet för revisorerna ser ut i denna grupp. Studiens syfte är därför att utforska faktorer som påverkar stora företags förtroende för revisorer. Dock avgränsas studien till att enbart undersöka förtroendet för revisorer nationellt. Utifrån tidigare forskning kan det antas att revisorns kompetens, oberoende, tystnadsplikt samt lagar och normer påverkar de stora företagens förtroende. De fyra faktorerna utgör således studiens oberoende variabler och därmed utvecklade modell. För att empiriskt testa modellen har en webbaserad enkätundersökning genomförts, vilket resulterade i 78 fullständiga svar. Samtliga oberoende variabler visade sig vara positivt signifikanta, vilket tyder på att det finns ett statistiskt positivt samband mellan varje oberoende variabel och den beroende variabeln förtroende. Studiens slutsats är således att stora företag har högre förtroende för en revisor som har god kompetens, agerar oberoende, upprätthåller tystnadsplikten samt följer revisionsbranschens lagar och normer. Då vi undersökt faktorer som påverkar stora företags förtroende, hade det varit intressant att läsa en jämförande analys gällande faktorer som påverkar små, medelstora och stora företags förtroende. En annan intressant studie hade varit en undersökning om hur revisionsbyråer marknadsför sig för att nå både befintliga och potentiella klienter.

O caráter privativo das informações de saúde, reconhecido e valorizado desde a antigüidade clássica, hoje é considerado como um dos fatores indispensáveis à manutenção da sociedade, das garantias constitucionais de liberdade e também, em última instância, à própria democracia. Essa importância é demonstrada pela existência do segredo profissional, que, para as profissões da área da saúde (como medicina, odontologia, psicologia, nutrição etc.) de um modo positivo, coloca aos profissionais a necessidade de se guardar segredo a respeito de todas as informações sobre as quais adquire-se conhecimento no exercício de suas profissões. No Brasil, a questão da manutenção do segredo profissional das profissões de saúde adquire um caráter dramático quando se leva em consideração a implementação da Troca de Informações em Saúde Suplementar por parte da Agência Nacional de Saúde Suplementar, autarquia especial que regula o setor de saúde suplementar. Pretendendo facilitar a troca de informações entre prestadores de serviços e operadoras, e também permitir e homogeneizar a obtenção de informação para o estabelecimento de políticas públicas, a Troca de Informações em Saúde Suplementar já é realizada desde 2008, envolvendo todas as informações de saúde de mais de 52 milhões de beneficiários. A utilização de tecnologias de troca de informação e a criação de bancos de dados, associados a um histórico de vazamento de dados sensíveis, criam dúvidas sobre a manutenção do segredo profissional e o caráter privado das informações de saúde. Neste trabalho, foi analisada a legislação estruturante da Troca de Informações em Saúde Suplementar no que diz respeito aos requisitos de segurança para a troca e armazenamento de informação sensível com o intuito de verificar se essa legislação supre, de modo eficaz, a exigência de proteção à manutenção do caráter privativo das informações de saúde que existe nos Códigos de Ética Profissionais e no Código Civil Brasileiro. Apesar das exigências para a segurança das informações ser, hoje, adequada à manutenção do segredo profissional enquanto essas informações são trocadas ou encontram-se armazenadas nas operadoras de planos de saúde, a norma se fia nos requisitos estabelecidos por um órgão privado cujas prioridades, naturalmente, podem, no futuro, não estar vinculadas exclusivamente ao maior bem social. Ademais, não se observa na legislação uma atenção ou recomendações dedicadas ao profissional em consultório isolado e que armazena os dados de seus pacientes em computadores pessoais previamente ao envio via internet. Além disso, em consultas realizadas à ANS em agosto e setembro de 2009 a respeito dos dados transmitidos pelas operadoras à Agência para o cumprimento do disposto nos artigos 20 e 32 da lei 9656/98, não se obteve resposta a respeito de quais dados são repassados pelas operadoras à ANS, nem sobre quais os padrões de segurança a que estes dados estão submetidos, nem, tampouco, sobre quais os indivíduos que têm acesso a estes dados, indicando falta da necessária transparência que é essencial a uma autarquia regulatória de um setor de interesse social. Estes fatos indicam claramente que a manutenção do segredo profissional está em risco nas atuais condições. / Health information is valued and recognized as sensible and private since ancient times. It is also considered one of the most important factors in maintaining and supporting the fabric of society, the constitutional guarantee of liberty and also, democracy itself. Health professionals have the duty to keep all their patients information private. In Brazil, this acquires a dramatic character when one considers the recently implemented Information Exchange in Suplementary Health (TISS) by the Agência Nacional de Saúde Suplementar, governments regulating bureau for the suplementary health sector. Intending to facilitate the information exchange between service providers and health operators, and also to standardize the process of obtaining and providing information for policy makers, the Information Exchange has been in use since 2008 and involves identifiable health information of more than 52 million users. Technologies to allow health information exchange and the creation of data banks associated with sensible information data leaks raise doubts over the ability to keep health information safe from prying eyes. In this study, the structural legislation of the Information Exchange in Suplementary Health was analysed regarding the safety requirements proposed for the health information exchange and storage, to verify if it addresses the demand that exists in professional codes of ethics and also in Brazils Código Civil to protect the privacy of health information. Although - by todays standards - the requirements for information security are deemed adequate for the safekeeping and in addressing the need for privacy and security while the information is exchanged or stored by the health plans operators, theres no dedicated attention to recomendations for the professionals on their small practice offices, who hold their patients information on their personal computers. Also, the law establishes that a private agency is responsible for dictating the requirements that keep the information safe, a measure that is not entirely risk-safe as the interests of the private sector may shift with the market, leaving the social needs/interests behind. Besides these facts, when consulting the Agência Nacional de Saúde Suplementar in august and september 2009 regarding what kind of data is transmitted by the Health Plans operators and what kind of security measures are undertaken to protect this data, no answer was obtained, indicating a lack of transparency that is apalling in a regulatory bureau that serves the society. These facts clearly indicate that the maintenance of professional secrecy and patient privacy is threatened in current conditions. Keywords: computer systems security management, professional secrecy, information accountability, Agência Nacional de Saúde Suplementar (Brazil)

Bakgrund: Revisorn har till uppgift att kvalitetssäkra sitt klientföretags redovisning, vilket ger en ökad pålitlighet för allmänheten. Att revisorn har en relation till sitt klientföretag som präglas av förtroende har visat sig vara viktigt för att få ut nödvändig information och kunna utföra revisionen på ett korrekt sätt, men samtidigt har revisorn krav på sig om att vara helt oberoende mot företaget de reviderar. De står inför påtryckningar från allmänheten om mer öppenhet och information om företaget, vilket kan ställas i relation till dess tystnadsplikt. Utifrån dessa dilemman har vi genomfört vår studie, där vi undersöka kommunikationen och relationen mellan revisorn och klientföretaget. Syfte: Att bidra till kunskap om den kommunikation som sker mellan revisor och företagsledning och deras uppfattningar kring det. Metod: För att genomföra vår studie har vi använt en deduktiv ansats där vi utgått från befintlig teori som sedan legat till grund för vår empiriska studie. Vi har genomfört intervjuer med revisorer och representanter från företagsledningar, och materialet härifrån har vi sedan analyserat för att få fram vårt resultat. Resultat: Det som både revisorer och representanter för företagsledningarna anser vara mest centralt för att bygga förtroende, är revisorns oberoende, tystnadsplikt och kompetens. Studien har också visat att revisionsberättelsen, som är revisorns kommunikation ut till allmänheten, till stor del förlorar sin nytta om den till största del består av standardtext, vilket gör att revisorn inte alltid uppfyller allmänhetens förväntningar. I relationen mellan revisor och företagsledning, upplevs ingen misstro mellan parterna, vilket blir en positiv effekt av det uppbyggda förtroendet. / Background: The auditor is responsible for quality assurance of his client company's accounts, which gives increased public confidence. That the auditor has a relationship with his client which is based on trust has proven to be important in order to obtain the necessary information and to be able to perform the audit properly, but at the same time the auditor is required to be completely independent of the company they are auditing. They are faced with pressure from the public regarding more transparency and information about the company, which may be in conflict to its confidentiality. Based on these dilemmas, we have conducted our study, examining the communication and relationship between the auditor and the client company. Purpose: To contribute knowledge about the communication between auditor and the top management team and their perceptions about it. Method: In order to complete our study, we have used a deductive approach, based on existing theory which has been the foundation of our empirical study. Conclusions: What both auditors and representatives of the top management teams consider to be most central to building trust are the independence of the auditor, confidentiality and competence. The study has also shown that the audit report, which is the auditor's communication to the public, largely loses its usefulness if it consists mostly of standard text, which means that the auditor does not always meet the public's expectations. In the relationship between the auditor and management, no mistrust is experienced between the parties, which will be a positive effect of the build-up of confidence.

L’évolution du secret médical vers un secret professionnel concernant de nombreuses professions soulève la question de la transmission des données personnelles de santé. Étudiant les fondements juridiques de cette transmission et s’appuyant sur des exemples pratiques relevés au cours de l’activité des praticiens conseils au sein de l’assurance maladie, ce travail développe les droits de l’individu sur la maîtrise du secret et les possibilités de transmissions des données dans le respect du droit des autres personnes que sont les ayants droits et les employeurs comme les droits de la défense. La possibilité d’une prédominance de la société sur la personne est envisagée dans le cadre de la protection de la santé, de la justice et de la gestion économique des dépenses de santé.Des propositions d’évolution des pratiques et de la législation visent à permettre l’encadrement des transmissions des données personnelles de santé dans le respect des droits des personnes. / Medical secrecy is moving towards a professional secrecy, which concerns numerous professions, raising the question of transmission of personnel health data.This thesis, based on practical examples taken from professional activities of practitioners advisers in the Health insurance, studies legal foundations of this transmission and develops individual rights on how to control secrecy and possibilities of transmission of data according to the respect of the rights of other people such as eligible parties and employers. The fact that a society can be more prominent than a person is contemplated in the context of health protection, justice and economic management of health spending.Evolutions of practices and legislation are suggested and aim at allowing the supervision of transmission of personal health data according to people’s rights.

Le contexte particulier du dopage suscite de nombreuses questions à l'égard des obligations et de la responsabilité des médecins. Suivant le Code médical du Mouvement olympique (2005), les médecins doivent respecter les principes de l'éthique médicale et ceux de l'éthique sportive, comme le fairplay. Il arrive parfois que l'éthique sportive entre en conflit avec l'éthique médicale. Les médecins sont alors confrontés à d'importants dilemmes qui peuvent engager leur responsabilité professionnelle et civile. Ces dilemmes se situent notamment au niveau de l'obligation de soins et du secret professionnel. Par exemple, les médecins peuvent-ils prescrire des médicaments pour contrer les effets néfastes du dopage afin de préserver la santé des athlètes ? La question de la recherche sur l'amélioration de la performance est également préoccupante. En raison du caractère clandestin de cette recherche, il y a lieu de se demander si les médecins qui y participent respectent leurs obligations professionnelles. L'analyse des principaux instruments normatifs applicables en l'espèce démontre que les médecins ne doivent pas être placés dans une situation telle qu'ils doivent refuser de suivre des athlètes de crainte d'être accusés de dopage. De plus, le secret professionnel devrait être maintenu lorsqu'un médecin suit un athlète dopé afin de préserver la relation de confiance. Finalement, l'analyse du contexte de la recherche portant sur l'amélioration de la performance révèle que les médecins ne respectent pas toujours leurs obligations. Les médecins fautifs risquent donc d'engager leur responsabilité professionnelle et civile et de faire face à des sanctions sévères. / The particular context of doping raises many questions regarding the obligations and the liability of physicians. According to the Medical Code of the Olympic Movement (2005), physicians must respect the principles of medical ethics as well as those of sport ethics, such as fair play. Sometimes, sport ethics conflicts with medical ethics. Therefore, physicians are confronted with important dilemmas, which could engage their professional and civil liability. These dilemmas concern, in particular, the duty of care and professional secrecy. For example, could physicians prescribe drugs to counter the side effects of doping in order to preserve the health of the athletes? Issues surrounding research on the improvement of performance is also of interest. Because of the often clandestine nature of this research, it should be asked whether physicians who participate respect their professional obligations. An analysis of the principal normative documents applicable demonstrates that physicians should not be placed in a situation where they would refuse to treat athletes because of fear of accusations of doping. Moreover, professional secrecy should be maintained when a physician follows an athlete in order to preserve the relation of trust. Finally, the analysis of the context of the research on the improvement of performance reveals that physicians don't always respect their obligations. These physicians might engage their professional and civil liability and face severe sanctions.

La e santé, la m-santé et la quantification de soi connectent le corps et bousculent le modèle traditionnel du soin. Ils le font glisser d’une médecine curative et monopolistique à une médecine préventive et adoptant une approche de la santé telle que définie par l’OMS. Par ce truchement, la personne n’est plus simplement placée au centre du dispositif de soin elle en devient l’un des acteurs y compris dans l’intimité de sa vie privée. Par ailleurs, sans cesse à la recherche de la réalisation d’économie mais aussi de qualité, le système de santé, a muté, sous l’effet du déploiement de l’e-santé. Il en résulte qu’il est désormais substantiellement décloisonné et ne peut plus être synthétisé dans la dichotomie classique entre le sanitaire et le médico-social. Le vecteur et la résultante de ce phénomène consiste dans la circulation de l’information de santé. Désormais majoritairement numérisée elle est devenue indispensable au soin ainsi qu’au fonctionnement du système de santé. Le soin est désormais conçu autour de l’échange et du partage catégoriel et inter-catégoriel, voire même homme-machine ou machine-machine et non plus sur une médecine fondée sur le secret. L’Homme devenu homo numericus n’en est pas pour autant dépourvu de tout droits et de toute intimité. Le droit et la techno-droit s’inscrivent dans ce jeu savant dont la moindre réforme inconséquente pourrait en bouleverser l’équilibre précaire / Health, m-health and self quantification connect the body and disrupt the traditional model of care. They are moving it from curative and monopoly medicine to preventive medicine and taking a WHO-defined approach to health. By this means, the person is no longer simply placed at the center of the care device he becomes one of the actors including in the intimacy of his privacy.On the other hand, in search of the realization of economy but also of quality, the health system, has mutated, under the effect of the deployment of e-health. As a result, it is now substantially landscaped and can no longer be synthesized into the classic dichotomy between health and social medicine. The vector and resultant of this phenomenon consists in the circulation of health information. From now on, it has become largely digital and essential for the care and functioning of the healthcare system. The care is now conceived around categorical and inter-categorical exchange and sharing, even man-machine or machine-machine and no longer on a medicine based on secrecy. The Man who has become a homo Numericus is not without all rights and privacy. Law and techno-law are part of this scholarly game, the slightest inconsistent reform of which could upset its precarious balance

Le contexte particulier du dopage suscite de nombreuses questions à l'égard des obligations et de la responsabilité des médecins. Suivant le Code médical du Mouvement olympique (2005), les médecins doivent respecter les principes de l'éthique médicale et ceux de l'éthique sportive, comme le fairplay. Il arrive parfois que l'éthique sportive entre en conflit avec l'éthique médicale. Les médecins sont alors confrontés à d'importants dilemmes qui peuvent engager leur responsabilité professionnelle et civile. Ces dilemmes se situent notamment au niveau de l'obligation de soins et du secret professionnel. Par exemple, les médecins peuvent-ils prescrire des médicaments pour contrer les effets néfastes du dopage afin de préserver la santé des athlètes ? La question de la recherche sur l'amélioration de la performance est également préoccupante. En raison du caractère clandestin de cette recherche, il y a lieu de se demander si les médecins qui y participent respectent leurs obligations professionnelles. L'analyse des principaux instruments normatifs applicables en l'espèce démontre que les médecins ne doivent pas être placés dans une situation telle qu'ils doivent refuser de suivre des athlètes de crainte d'être accusés de dopage. De plus, le secret professionnel devrait être maintenu lorsqu'un médecin suit un athlète dopé afin de préserver la relation de confiance. Finalement, l'analyse du contexte de la recherche portant sur l'amélioration de la performance révèle que les médecins ne respectent pas toujours leurs obligations. Les médecins fautifs risquent donc d'engager leur responsabilité professionnelle et civile et de faire face à des sanctions sévères. / The particular context of doping raises many questions regarding the obligations and the liability of physicians. According to the Medical Code of the Olympic Movement (2005), physicians must respect the principles of medical ethics as well as those of sport ethics, such as fair play. Sometimes, sport ethics conflicts with medical ethics. Therefore, physicians are confronted with important dilemmas, which could engage their professional and civil liability. These dilemmas concern, in particular, the duty of care and professional secrecy. For example, could physicians prescribe drugs to counter the side effects of doping in order to preserve the health of the athletes? Issues surrounding research on the improvement of performance is also of interest. Because of the often clandestine nature of this research, it should be asked whether physicians who participate respect their professional obligations. An analysis of the principal normative documents applicable demonstrates that physicians should not be placed in a situation where they would refuse to treat athletes because of fear of accusations of doping. Moreover, professional secrecy should be maintained when a physician follows an athlete in order to preserve the relation of trust. Finally, the analysis of the context of the research on the improvement of performance reveals that physicians don't always respect their obligations. These physicians might engage their professional and civil liability and face severe sanctions.

Le secret professionnel est un concept qui a connu un succès sans précédant dans la plupart des pays à l’échelle internationale. Il s’est généralisé à toutes les professions et à tous les domaines, de telle sorte qu’il devient aujourd’hui un élément indispensable dans tous les secteurs d’activités. C’est pourquoi, le législateur lui réserve une place privilégiée dans l’arsenal juridique. Notre droit positif, en s’inspirant des législations des pays démocratiques, prévoit des règles spéciales applicables à l’obligation du secret professionnel. En effet, l’article 446 du code pénal marocain pose le principe général du secret professionnel. Il met à la charge des professionnels une obligation générale de ne pas révéler au grand public des secrets confiés par leurs clients. Cette obligation légale relève de l’ordre public à laquelle on ne peut y déroger.L'application de la règle générale du secret professionnel souffre toutefois d'exceptions dans les hypothèses expressément et limitativement définies par la loi ou expressément prévues par les parties dans leurs conventions. Ces dérogations sont généralement établies au profit d'administrations et d'autorités administratives et judiciaires, de collectivités, services et organismes publics. En dehors de ces cas limitativement prévus par la loi qui autorisent larévélation par le professionnel du secret de nature professionnelle, il existe d’autres hypothèses de la levée de tels secrets, sans pour autant engager la responsabilité du confident. Il en ira ainsi, de l’infraction du blanchiment d’argent et le domaine des nouvelles technologies d’information et de communication, communément appelé le domaine duNumérique. La violation du secret professionnel par un agent de l'Administration entraîne l'application de sanctions pénales et, le cas échéant, de sanctions civiles, sans préjudice des sanctions disciplinaires pour manquement à la discrétion professionnelle. / Professional secrecy is a concept that has known unprecedented success in most countries worldwide. It has been generalized to all professions and areas such that it has become an indispensable tool for all sectors. For this reason, the legislature has placed professional secrecy on a privileged level of the legal arsenal. Our Positive Law, drawing on the laws of democratic countries, lays down special rules applicable to the obligation of professional secrecy. Indeed, Article 446 of the Moroccan Penal Code establishes the general principle of confidentiality. It imposes on professionals a general obligation not to disclose customers’ secrets to the public. This legal obligation relates to public order; from which we cannot derogate. The implementation of the general rule of professional secrecy allows exceptions in certain cases expressly and restrictively defined by law or expressly provided by parties in their agreements. These obligations are generally drawn up for administrations, administrative and judiciary authorities, communities, government departments and agencies. Apart from these legally prescribed and limited cases which authorize disclosure of professional secrets, thereexist other instances which permit the lifting of such secrets, without, however, engaging the liability of the confidant.This could be applicable to the infraction of money laundering and to the field of new information and communication technologies, commonly called the Digital Domain. The violation of professional secrecy by an agent of the Administration entails the execution of penal sanctions and, eventually, civil penalties, without prejudice to disciplinary sanctions forviolating professional secrecy.

Le déficit des finances sociales a légitimé le développement d’un arsenal de lutte contre la fraude. La répression pénale traditionnelle, hétérogène et peu mobilisée, s’articule désormais avec une nouvelle répression administrative. Leur complémentarité offre une réponse proportionnée à la gravité des manquements constatés, sans sacrifice des droits des usagers grâce à l’emprise des principes du droit punitif. Les moyens de détection des organismes sont également adaptés pour appréhender la diversité des situations frauduleuses. Les organismes de recouvrement comme les organismes prestataires sont impliqués. Progressivement, les prérogatives générales de contrôle des acteurs convergent et sont renforcées, parfois au détriment des garanties des usagers. À ce titre, le droit du contrôle URSSAF devrait servir de modèle. Les croisements d’informations sont multipliés pour permettre une détection des fraudes et emporter, plus largement, une modernisation du fonctionnement des organismes conciliable avec les droits des usagers. Ce droit de la lutte contre la fraude est avant tout commandé par un souci de protection des finances sociales. Pour autant, la protection des ressources et les droits usagers pourraient, sous la vigilance des juges, ne plus être opposés, au prix de quelques évolutions. En particulier, une définition unitaire de la fraude sociale paraît nécessaire puisque la sécurité juridique des usagers et la cohérence du dispositif en dépendent / The profound deficit of social finance has legitimised the development of an arsenal against fraud. Traditional penal sanctions, which are partially harnessed, now interact with administrative sanctions. Their complementarity offers a proportionate response. This diversification of enforcement policy does not however bring into question the rights of users due to the influence of the principles of punitive law. The social security bodies’ means of detection are also suited to handling the variety of fraudulent situations. Debt recovery agencies as well as social security bodies providing services are involved. The provider bodies now assume their part in the monitoring of the issuing of benefits. Controls are indeed no longer just for debt recovery agencies. Gradually, the general prerogatives of controls have converged and have been reinforced, sometimes to the detriment of the guarantees of users .The legislative tools in favor of cross-referencing information have multipled to increase the means of detection. If in particular they pose legal bases that are useful in detecting network frauds, they also entail, on a wider scale, a modernisation of the functioning of the organisations that is compatible with the rights of users. Ultimately, at the cost of a few developments, ressource protection and user rights may, under the supervision of judges, no longer be opposed. In the meantime, they are reconcilable, if not completely reconciled. In particular, a single definition is necessary since the legal security of users and consistency of the mechanism depends upon it