Evolução do perfil da fraude nas organizações mundiais: um estudo a partir do relatório "report to the nations"

Abstract

Fraud is a relevant company that has attracted the attention of corporate managers, risk regulators and investors and has been investigated and reported by one of the fraud certifiers (ACFE) since 1996. frauds in the world organizations from 2002 to 2018 with report to the Nations. This study used a qualitative approach, using the content analysis method, based on Bardin (2011), with an analysis of the years 2002 to 2018. In general, a survey of cases of reported fraud was observed, Explanation of greater awareness regarding fraud prevention and consolidation of greater investment direction. It was found that the complaint was made more efficiently, followed by a second, in the last six publications of the report (2008 to 2018), it was internal controls. This is a major incognita of male fraudsters, usually included in higher hierarchical positions within organizations. The survey also identified that, according to the responses given in the reports, companies are more affected by fraud, plus the terms of values as a percentage of occurrence. There is a fraudulent fraud that does not refer to an expenditure of values and a misappropriation of assets constitutes a category more referenced in the reports. Note the permanence of a pattern in relation to fraud, but it is not an evolution over the years with regard to fraud, at the same time as a fraud occurs.