A pandemia e a fraude

• Autor(a) principal: Marques, Andreia da Silva
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/22068
• topic: Fraude; Oportunidade; Pandemia; Covid 19; Prevenção; Controlo; Fraud; Opportunity; Pandemic; Covid-19; Prevention; Control; Auditoria

The risk of fraud is inherent in any organization regardless of the sector of activity, size and location. The key is to implement internal controls in such an efficient and effective way that they can reduce this risk to the lowest possible level. However, if this risk is associated with a calamity, such as the Covid-19 pandemic, the ideal situation may arise for the practice of fraudulent acts for which the prevention and detection controls of the organizations were not prepared. That said, this dissertation, presented with the aim of obtaining a master's degree in Auditing, was prepared based on two of the most discussed topics today, fraud and Covid19. More specifically the study of the pandemic as a factor of motivation to practice fraud and its impact on the effectiveness of organizations' fraud prevention and detection controls. The literature review focuses on all aspects inherent in fraud and its evolution, such as definition, the types of fraud, the fundamentals of fraud and some of its explanatory models. In addition, the theme of fraud is also addressed from the perspective of the Covid-19 pandemic, as a motivating factor for the practice of fraud and a factor inducing new opportunities for fraud and increased risk of these illegal acts. Taking into account the theme under study and the respective research questions, a questionnaire was carried out dedicated to competent professionals, with the aim of gathering their opinions and whose results, after analysis and interpretation, allowed us to validate that the Covid-19 pandemic is a motivating factor for the practice of fraudulent acts, increasing the vulnerability of organizations in the processes of detection and prevention of these illicit acts.