The risk of fraud is present in all organizations, to a
greater or lesser degree, depending on various internal factors such as
organizational culture, level of maturity in corporate governance, management
of risks, internal control, type and size of business and others, and external factors
including industry: national / regional context, market in which it operates
and others.
Fraud, unfortunately, is a risk that can affect any
organization at any time, in normal times or even in times of crisis.
Furthermore, in times of crisis, the risk of fraud may increase, as some people
may find in the crisis a motive (pressure / incentive), an opportunity, or a
justification (rationalization) to commit irregularities.
