Christoph, see point 2.3.2 of the SEC document.

René

Communication from the Commission to the European Parliament, the Council, the European Economic and social Committee and the Committee of the Regions and the Court of Auditors on the Commission Anti-Fraud Strategy COM(2011) 376 final

The Commission's Anti-Fraud Strategy aims at updating and modernising the way fraud against the EU budget is tackled within the Commission  to ensure that the EU budget is managed in line with the principle of sound financial management. It stresses the importance of preventing and fighting  fraud.

The CAFS is completed by a Commission Internal Action for the Implementation of the Commission Anti Fraud Strategy plan SEC (2011) 787