MSc in Accounting & Finance Management

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The Challenges of Fraud Investigation Process Under Pandemic
(Griffith College, 2021) André Carvalho Marcelino
This study aims to analyse what is happening with the fraud investigation process under the covid 19 pandemic. The objectives are to identify the limitations found by forensic accountants to investigate fraud, analyse the steps of the fraud investigation framework to understand which element needs improvement, and understand if companies are restructuring their activities and how it is affecting the investigation process. These objectives are set to provide relevant information to answer the research question, how can forensic accountants perform a meaningful investigation in challenging times. The author utilised a qualitative open questionnaire to collect primary data from six forensic accountants and fraud examiners. The findings show that the investigation process has not been affected considerably by covid 19, but how companies deal with the issues caused by pandemic may jeopardise the investigation. The author believes that the planning stage requires more time to be performed, and it is necessary a high level of engagement from companies to investigators to create a meaningful scope to uncover fraud.