A pandemia Covid-19 como motivação da fraude - importância da auditoria

• Autor(a) principal: Costa, Ricardo João dos Santos
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/19650
• topic: Fraude; Motivações da fraude; Pandemia Covid-19; Auditoria; Fraud; Fraud motivations; Pandemic Covid-19; Audit; Auditoria

The globalization combined with technological development and digital evolution have lead companies to completely change their processes and operational activities. This economic development is often followed by new risks, namely fraud risks. If we associate the possibility of fraud that is usually present in organizations, to a global catastrophe such as the Covid-19 pandemic, this is definitely a combination that results in enormous pressure and stimulus for fraudulent practices. Thus, we believe that the study of the reasons that lead an individual to commit fraud is of great importance. Therefore, in this dissertation, we start by discussing the importance of studying the motivations of fraud to combat its risks and the role of auditors in preventing and combating it. In order to connect the theme of motivations for fraud to an extremely current topic, this dissertation studies the Covid-19 pandemic as a motivation for fraud. The way that Covid-19 pandemic can constitute an instigating factor to an increase in fraud occurrences. Well, so, in addition to dealing with the impact of Covid-19 on the increase in fraud risks, this investigation also aimed to study the issue of companies' vulnerability to the pandemic, taking into account the ineffectiveness of internal and anti-fraud controls in the circumstances that we experienced; and finally, the impact of the Covid-19 pandemic on the auditor's work and how it affected the quality of the audit provided. To assess these issues, a questionnaire was carried out to the population professionally connected to the subject at hand, in order to collect opinions and experiences that properly analyzed and interpreted, they generated conclusive information, taking into account the objectives of the study and respective research questions. It was possible to confirm that, for the sample concerned, the Covid-19 pandemic is a factor inducing fraud, which caused an effective increase in the number of cases of fraud, having impaired the work of the audit.