Cybercrime and its association in the commission of financial fraud in COVID-19 pandemic

Abstract:

COVID-19 affected millions of people and organizations from all sectors and social classes, contributing to the proliferation of social, economic, technological and financial risks, increasing cybercrime and financial fraud in the business field. These illicit activities took leadership due to the adoption of digital media that the organizations used to be able to continue their operations. Therefore, the goal of this research was to evaluate the perception of cybercrime and financial fraud in Ecuadorian public and private sector organizations in COVID-19. For this, a descriptive study was carried out, under a cross-sectional quantitative approach, using the chi-square statistic as a means of association of the variables. The results showed that the manipulation of economic data and fraud was the main cybercrime incurred during the pandemic, with financial statement fraud being the largest scheme executed by the perpetrators. The internal control and internal audit functions were identified as the main lines of prevention and assurance against these criminal activities.

Año de publicación:

2023

Keywords:

• Internal control
• CYBERCRIME
• covid-19
• financial fraud
• internal audit

Fuente:

scopus