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A presente dissertação surge com o objetivo de estudar as consequências da pandemia, provocada pela COVID-19, no ambiente empresarial, no que à prática de fraude diz respeito.
No início do ano de 2020, surgiu, em Portugal, o novo coronavírus, designado SARS-CoV-2, e trouxe consigo a necessidade de implementar mudanças, a todos os níveis. No ambiente empresarial, a maioria das organizações não estava devidamente preparada para estas mudanças.
Assim, com este estudo pretende-se analisar qual a influência da pandemia, na prática de fraude. Para isso, iniciamos esta dissertação com uma revisão da literatura focada na fraude, nomeadamente no seu conceito, teorias e formas de prevenção e deteção. Ainda, neste primeiro capítulo, são abordadas as consequências da fraude e as motivações para a sua prática, em tempos pandémicos, onde são analisados os três relatórios, emitidos pela Association of Certified Fraud Examiners, em 2020, que estudam a influência da COVID-19, na fraude.
Relativamente à metodologia de investigação adotada, foi elaborado um questionário, como instrumento de recolha de dados, destinado a micro, pequenas, médias e grandes entidades, a fim de averiguar se este período pandémico, que se vive atualmente, constitui mais uma motivação para a prática de fraude.
Após a interpretação dos resultados obtidos, através das respostas ao questionário, concluímos, pela validação do modelo de análise construído com as hipóteses formuladas, com base nas questões de investigação, que surgiram na revisão da literatura, que o aparecimento da COVID-19 afetou a vulnerabilidade das organizações, dificultando a prevenção e deteção de fraude.
This dissertation aims to study the consequences of the pandemic, caused by COVID-19, in the practice of fraude on the business environment. At the beginning of 2020, the new coronavirus, designated SARS-CoV-2, emerged in Portugal and brought with it the need to implement changes at all levels. In the business environment, most organizations were not properly prepared for those. Thus, this study intends to analyze the influence of the pandemic on the practice of fraud. For that, we started this dissertation with a literature review focused on fraud, namely in its concept, theories and ways of prevention and detection. Also, in this first chapter, is made an approach to the consequences of fraud and the motivations for its practice in pandemic times, where the three reports, issued by the Association of Certified Fraud Examiners, in 2020, that study the influence of COVID-19 are analyzed. Regarding the adopted research methodology, a questionnaire was prepared, as a data collection instrument, aimed at micro, small, medium and large enterprises, in order to ascertain whether this pandemic period, which we are currently experiencing, constitutes another motivation for the practice of fraud. After interpreting the results obtained through the responses to the questionnaire, we concluded, by validating the analysis model built with the hypotheses formulated, based on the research questions that emerged in the literature review, that the appearance of COVID-19 affected the vulnerability of organizations, making fraud prevention and detection difficult.
This dissertation aims to study the consequences of the pandemic, caused by COVID-19, in the practice of fraude on the business environment. At the beginning of 2020, the new coronavirus, designated SARS-CoV-2, emerged in Portugal and brought with it the need to implement changes at all levels. In the business environment, most organizations were not properly prepared for those. Thus, this study intends to analyze the influence of the pandemic on the practice of fraud. For that, we started this dissertation with a literature review focused on fraud, namely in its concept, theories and ways of prevention and detection. Also, in this first chapter, is made an approach to the consequences of fraud and the motivations for its practice in pandemic times, where the three reports, issued by the Association of Certified Fraud Examiners, in 2020, that study the influence of COVID-19 are analyzed. Regarding the adopted research methodology, a questionnaire was prepared, as a data collection instrument, aimed at micro, small, medium and large enterprises, in order to ascertain whether this pandemic period, which we are currently experiencing, constitutes another motivation for the practice of fraud. After interpreting the results obtained through the responses to the questionnaire, we concluded, by validating the analysis model built with the hypotheses formulated, based on the research questions that emerged in the literature review, that the appearance of COVID-19 affected the vulnerability of organizations, making fraud prevention and detection difficult.
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Fraude Pandemia Risco Organização Fraud Risk Organization Pandemic