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Abstract(s)
A presente dissertação surge com o objetivo de estudar as consequĂȘncias da pandemia, provocada pela COVID-19, no ambiente empresarial, no que Ă prĂĄtica de fraude diz respeito.
No inĂcio do ano de 2020, surgiu, em Portugal, o novo coronavĂrus, designado SARS-CoV-2, e trouxe consigo a necessidade de implementar mudanças, a todos os nĂveis. No ambiente empresarial, a maioria das organizaçÔes nĂŁo estava devidamente preparada para estas mudanças.
Assim, com este estudo pretende-se analisar qual a influĂȘncia da pandemia, na prĂĄtica de fraude. Para isso, iniciamos esta dissertação com uma revisĂŁo da literatura focada na fraude, nomeadamente no seu conceito, teorias e formas de prevenção e deteção. Ainda, neste primeiro capĂtulo, sĂŁo abordadas as consequĂȘncias da fraude e as motivaçÔes para a sua prĂĄtica, em tempos pandĂ©micos, onde sĂŁo analisados os trĂȘs relatĂłrios, emitidos pela Association of Certified Fraud Examiners, em 2020, que estudam a influĂȘncia da COVID-19, na fraude.
Relativamente Ă metodologia de investigação adotada, foi elaborado um questionĂĄrio, como instrumento de recolha de dados, destinado a micro, pequenas, mĂ©dias e grandes entidades, a fim de averiguar se este perĂodo pandĂ©mico, que se vive atualmente, constitui mais uma motivação para a prĂĄtica de fraude.
ApĂłs a interpretação dos resultados obtidos, atravĂ©s das respostas ao questionĂĄrio, concluĂmos, pela validação do modelo de anĂĄlise construĂdo com as hipĂłteses formuladas, com base nas questĂ”es de investigação, que surgiram na revisĂŁo da literatura, que o aparecimento da COVID-19 afetou a vulnerabilidade das organizaçÔes, 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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Keywords
Fraude Pandemia Risco Organização Fraud Risk Organization Pandemic