Ciberdelito y su asociación en el cometimiento de fraudes financieros en la pandemia de la COVID-19
Palabras clave:
COVID-19, ciberdelito, fraude financiero, control interno, auditoría interna
Resumen
La COVID-19 afectó a millones de personas y organizaciones de todos los sectores y clases sociales, coadyuvando a que proliferen riesgos sociales, económicos, tecnológicos y financieros, incrementándose en el ámbito organizacional el ciberdelito y el fraude financiero. Estas actividades ilícitas tomaron protagonismo debido a la adopción de medios digitales que las organizaciones utilizaron para poder continuar con sus operaciones. Por ello, el objetivo de esta investigación fue evaluar la percepción del ciberdelito y del fraude financiero en organizaciones del sector público y privado ecuatoriano en la COVID-19. Para esto, se realizó un estudio de tipo descriptivo, bajo un enfoque cuantitativo de corte transversal, utilizando el estadístico chi-cuadrado como medio de asociación de las variables. Los resultados demostraron que la manipulación de datos económicos y estafas fue el principal ciberdelito incurrido durante la pandemia, siendo el fraude a los estados financieros el mayor esquema ejecutado por los perpetradores. Se identificaron a las funciones de control interno y auditoría interna como las principales líneas de prevención y aseguramiento frente a estas actividades criminales.
Citas
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• Gómez, A. (2020). Retorno al trabajo y la COVID-19. CienciAmérica, 9(2), 11-15. https://doi.org/10.33210/ca.v9i2.277
• Gottschalk, P., & Gunnesdal, L. (2018). White-collar crime in the shadow economy: Lack of detection, investigation and conviction compared to social security fraud. Springer Nature. https://doi.org/10.1007/978-3-319-68916-6_3
• Hail, L., Tahoun, A., & Wang, C. (2018). Corporate scandals and regulation. Journal of Accounting Research, 56(2), 617-671. https://doi.org/10.1111/1475-679X.12201
• Hawdon, J., Parti, K., & Dearden, T. E. (2020). Cybercrime in America amid COVID-19: The initial results from a natural experiment. American Journal of Criminal Justice, 45(4), 546-562. https://doi.org/10.1007/s12103-020-09534-4
• Henk, O. (2020). Internal control through the lens of institutional work: a systematic literature review. Journal of Management Control, 31(3), 239-273. https://doi.org/10.1007/s00187-020-00301-4
• Huq, A., Hartwig, F., & Rudholm, N. (2022). Do audited firms have a lower cost of debt?. International Journal of Disclosure and Governance, 19(2), 153-175. https://doi.org/10.1057/s41310-021-00133-1
• Kasper, M., & Alm, J. (2022). Audits, audit effectiveness, and post-audit tax compliance. Journal of Economic Behavior & Organization, 195, 87-102. https://doi.org/10.1016/j.jebo.2022.01.003
• Kazemian, S., Said, J., Nia, E., & Vakilifard, H. (2019). Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry. Journal of Financial Crime. https://doi.org/10.1108/JFC-01-2018-0008
• Lai, T., Lei, A., & Song, F. (2019). The impact of corporate fraud on director‐interlocked firms: Evidence from bank loans. Journal of Business Finance & Accounting, 46(1-2), 32-67. https://doi.org/10.1111/jbfa.12362
• Loja, L. (2021). Delitos contra la eficiencia de la administración pública y la auditoría forense en el Ecuador. Universidad Católica de Cuenca. https://dspace.ucacue.edu.ec/bitstream/ucacue/12072/1/LUIS%20PATRICIO%20LOJA%20GUALLPA.pdf
• Lu, N., Zhang, Y., Shi, W., Kumari, S., & Choo, K. (2020). A secure and scalable data integrity auditing scheme based on hyperledger fabric. Computers & Security, 92, 101741. https://doi.org/10.1016/j.cose.2020.101741
• Naidoo, R. (2020). A multi-level influence model of COVID-19 themed cybercrime. European Journal of Information Systems, 29(3), 306-321. https://doi.org/10.1080/0960085X.2020.1771222
• Nordin, I. (2022). Narratives of internal audit: The Sisyphean work of becoming “independent”. Critical Perspectives on Accounting, 102448. https://doi.org/10.1016/j.cpa.2022.102448
• Qiu, S., Luo, Y., & Guo, H. (2021). Multisource evidence theory‐based fraud risk assessment of China’s listed companies. Journal of Forecasting, 40(8), 1524-1539. https://doi.org/10.1002/for.2782
• Ramos, M., Sánchez, A., & Blázquez, F. (2019). Research topics in accounting fraud in the 21st century: A state of the art. Sustainability, 11(6), 1570. https://doi.org/10.3390/su11061570
• Rakipi, R., De Santis, F., & D’Onza, G. (2021). Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence. Journal of International Accounting, Auditing and Taxation, 42, 100357. https://doi.org/10.1016/j.intaccaudtax.2020.100357
• Rose-Ackerman, S. (2021). Corruption and COVID-19. Eunomía: Revista en Cultura de la Legalidad, (20), 16-36. https://doi.org/10.20318/eunomia.2021.6062
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• Solomón, D., & Soltes, E. (2021). Is “not guilty” the same as “innocent”? Evidence from SEC financial fraud investigations. Journal of Empirical Legal Studies, 18(2), 287-327. https://doi.org/10.1111/jels.12282
• Steinbart, P., Raschke, R., Gal, G., & Dilla, W. (2018). The influence of a good relationship between the internal audit and information security functions on information security outcomes. Accounting, Organizations and Society, 71, 15-29. https://doi.org/10.1016/j.aos.2018.04.005
• The Institute of Internal Auditors- IIA (2020). Definition of Internal Auditing. Sitio web de theiia.org: https://global.theiia.org/standards-guidance/mandatoryguidance/Pages/Definition-of-Internal-Auditing.aspx
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• Werner, M., Wiese, M., & Maas, A. (2021). Embedding process mining into financial statement audits. International Journal of Accounting Information Systems, 41, 100514. https://doi.org/10.1016/j.accinf.2021.100514
• Westerski, A., Kanagasabai, R., Shaham, E., Narayanan, A., Wong, J., & Singh, M. (2021). Explainable anomaly detection for procurement fraud identification—lessons from practical deployments. International Transactions in Operational Research, 28(6), 3276-3302. https://doi.org/10.1111/itor.12968
• Wu, H., Chang, Y., Li, J., & Zhu, X. (2022). Financial fraud risk analysis based on audit information knowledge graph. Procedia Computer Science, 199, 780-787. https://doi.org/10.1016/j.procs.2022.01.097
• Amiram, D., Bozanic, Z., Cox, J. D., Dupont, Q., Karpoff, J. M., & Sloan, R. (2018). Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. Review of Accounting Studies, 23(2), 732-783. https://doi.org/10.1007/s11142-017-9435-x
• Association of Certified Fraud Examiners- ACFE (2022). Report to the Nation on Occupational Fraud and Abuse. https://acfepublic.s3.us-west- 2.amazonaws.com/2022+Report+to+the+Nations.pdf
• Baatwah, S., & Al-Ansi, A. (2022). Dataset for understanding the effort and performance of external auditors during the COVID-19 crisis: A remote audit analysis. Data in brief, 42, 108119. https://doi.org/10.1016/j.dib.2022.108119
• Barretto, C., Drumond, G., & Méxas, M. (2022). Remote audit in the times of COVID-19: a successful process safety initiative. Brazilian Journal of Operations & Production Management, 19(3). https://doi.org/10.14488/BJOPM.2021.048
• Buil-Gil, D., Miró-Llinares, F., Moneva, A., Kemp, S., & Díaz-Castaño, N. (2020). Cybercrime and shifts in opportunities during COVID-19: a preliminary analysis in the UK. European Societies, 23(sup1), S47-S59. https://doi.org/10.1080/14616696.2020.1804973
• Campedelli, G., Favarin, S., Aziani, A., & Piquero, A. (2020). Disentangling community-level changes in crime trends during the COVID-19 pandemic in Chicago. Crime Science, 9(1), 1-18. https://doi.org/10.1186/s40163-020-00131-8
• Chahine, S., Fang, Y., Hasan, I., & Mazboudi, M. (2021). CEO Network Centrality and the Likelihood of Financial Reporting Fraud. Abacus, 57(4), 654-678. https://doi.org/10.1111/abac.12219
• Cressey, D. (1961). The Prison: Studies in Institutional Organization and Change. Holt.
• De La Torre, C. (2018). Gestión del Riesgo Organizacional de Fraude y el rol de Auditoría Interna. Revista Contabilidad y Negocios, 13(25), 57-69. https://doi.org/10.18800/contabilidad.201801.004
• De la Torre, C., y Cáceres, G. (2017). Auditoría forense como medio para combatir la corrupción. Revista Arje, 11(21), 88-97. http://www.arje.bc.uc.edu.ve/arj21/art05.pdf
• De La Torre, C., y Quiroz, J. (2020). Fraude organizacional. Percepciones previas a la creación de un observatorio del fraude. Economía coyuntural, 5(3), 147-183. https://doi.org/10.5281/zenodo.4061902
• Deloitte (2021). Consideraciones de Auditoría Interna en respuesta al COVID-19. DelloiteSLatam, S.C. https://www2.deloitte.com/content/dam/Deloitte/ec/Documents/strategy/Consideraciones-Auditoria-Interna-COVID19.pdf
• Dewi, Y., & Fadjarenie, R. (2020). The effect of fraud specialist role on internal control using the mediation of credit card fraud detection (Case study of a state-owned bank). International Journal of Scientific and Technology Research, 9(2), 6285-6292. http://www.ijstr.org/final-print/feb2020/The-Effect-Of-Fraud-Specialist-Role-On-Internal-Control-Using-The-Mediation-Of-Credit-Card-Fraud-Detection-case-Study-Of-A-State-owned-Bank.pdf
• Faraco, F. (2021). Impacto del COVID-19 en la gestión del fraude en entidades financieras. Deloitte. https://www2.deloitte.com/es/es/pages/risk/articles/covid-19-gestion-fraude-entidades-financieras.html
• Félix, C., & Meza, V. (2021). Riesgos de fraude en el sector minero en tiempos de COVID-19. Revista Lidera, (16), 33-38. https://revistas.pucp.edu.pe/index.php/revistalidera/article/view/24851/23639
• Galvis, I., & Santos, J. (2017). Geometría del fraude. Cuadernos de contabilidad, 18(45), 74-85. https://doi.org/10.11144/Javeriana.cc18-45.geof
• Ge, W., Li, Z., Liu, Q., & McVay, S. (2021). Internal control over financial reporting and resource extraction: Evidence from China. Contemporary Accounting Research, 38(2), 1274-1309. https://doi.org/10.1111/1911-3846.12653
• Gerbrands, P., Unger, B., Getzner, M., & Ferwerda, J. (2022). The effect of anti-money laundering policies: an empirical network analysis. EPJ Data Science, 11(1), 15. https://doi.org/10.1140/epjds/s13688-022-00328-8
• Gómez, A. (2020). Retorno al trabajo y la COVID-19. CienciAmérica, 9(2), 11-15. https://doi.org/10.33210/ca.v9i2.277
• Gottschalk, P., & Gunnesdal, L. (2018). White-collar crime in the shadow economy: Lack of detection, investigation and conviction compared to social security fraud. Springer Nature. https://doi.org/10.1007/978-3-319-68916-6_3
• Hail, L., Tahoun, A., & Wang, C. (2018). Corporate scandals and regulation. Journal of Accounting Research, 56(2), 617-671. https://doi.org/10.1111/1475-679X.12201
• Hawdon, J., Parti, K., & Dearden, T. E. (2020). Cybercrime in America amid COVID-19: The initial results from a natural experiment. American Journal of Criminal Justice, 45(4), 546-562. https://doi.org/10.1007/s12103-020-09534-4
• Henk, O. (2020). Internal control through the lens of institutional work: a systematic literature review. Journal of Management Control, 31(3), 239-273. https://doi.org/10.1007/s00187-020-00301-4
• Huq, A., Hartwig, F., & Rudholm, N. (2022). Do audited firms have a lower cost of debt?. International Journal of Disclosure and Governance, 19(2), 153-175. https://doi.org/10.1057/s41310-021-00133-1
• Kasper, M., & Alm, J. (2022). Audits, audit effectiveness, and post-audit tax compliance. Journal of Economic Behavior & Organization, 195, 87-102. https://doi.org/10.1016/j.jebo.2022.01.003
• Kazemian, S., Said, J., Nia, E., & Vakilifard, H. (2019). Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry. Journal of Financial Crime. https://doi.org/10.1108/JFC-01-2018-0008
• Lai, T., Lei, A., & Song, F. (2019). The impact of corporate fraud on director‐interlocked firms: Evidence from bank loans. Journal of Business Finance & Accounting, 46(1-2), 32-67. https://doi.org/10.1111/jbfa.12362
• Loja, L. (2021). Delitos contra la eficiencia de la administración pública y la auditoría forense en el Ecuador. Universidad Católica de Cuenca. https://dspace.ucacue.edu.ec/bitstream/ucacue/12072/1/LUIS%20PATRICIO%20LOJA%20GUALLPA.pdf
• Lu, N., Zhang, Y., Shi, W., Kumari, S., & Choo, K. (2020). A secure and scalable data integrity auditing scheme based on hyperledger fabric. Computers & Security, 92, 101741. https://doi.org/10.1016/j.cose.2020.101741
• Naidoo, R. (2020). A multi-level influence model of COVID-19 themed cybercrime. European Journal of Information Systems, 29(3), 306-321. https://doi.org/10.1080/0960085X.2020.1771222
• Nordin, I. (2022). Narratives of internal audit: The Sisyphean work of becoming “independent”. Critical Perspectives on Accounting, 102448. https://doi.org/10.1016/j.cpa.2022.102448
• Qiu, S., Luo, Y., & Guo, H. (2021). Multisource evidence theory‐based fraud risk assessment of China’s listed companies. Journal of Forecasting, 40(8), 1524-1539. https://doi.org/10.1002/for.2782
• Ramos, M., Sánchez, A., & Blázquez, F. (2019). Research topics in accounting fraud in the 21st century: A state of the art. Sustainability, 11(6), 1570. https://doi.org/10.3390/su11061570
• Rakipi, R., De Santis, F., & D’Onza, G. (2021). Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence. Journal of International Accounting, Auditing and Taxation, 42, 100357. https://doi.org/10.1016/j.intaccaudtax.2020.100357
• Rose-Ackerman, S. (2021). Corruption and COVID-19. Eunomía: Revista en Cultura de la Legalidad, (20), 16-36. https://doi.org/10.20318/eunomia.2021.6062
• Salazar, J. (2021). La crisis por el Covid-19: 19 riesgos generados. EY Building a better working world. https://www.ey.com/es_ec/forensic-integrity-services/la-crisis-por-el-covid19--19-los-riesgos-generados
• Solomón, D., & Soltes, E. (2021). Is “not guilty” the same as “innocent”? Evidence from SEC financial fraud investigations. Journal of Empirical Legal Studies, 18(2), 287-327. https://doi.org/10.1111/jels.12282
• Steinbart, P., Raschke, R., Gal, G., & Dilla, W. (2018). The influence of a good relationship between the internal audit and information security functions on information security outcomes. Accounting, Organizations and Society, 71, 15-29. https://doi.org/10.1016/j.aos.2018.04.005
• The Institute of Internal Auditors- IIA (2020). Definition of Internal Auditing. Sitio web de theiia.org: https://global.theiia.org/standards-guidance/mandatoryguidance/Pages/Definition-of-Internal-Auditing.aspx
• Weekes-Marshall, D. (2020). The role of internal audit in the risk management process: A developing economy perspective. Journal of Corporate Accounting & Finance, 31(4), 154-165. https://doi.org/10.1002/jcaf.22471
• Werner, M., Wiese, M., & Maas, A. (2021). Embedding process mining into financial statement audits. International Journal of Accounting Information Systems, 41, 100514. https://doi.org/10.1016/j.accinf.2021.100514
• Westerski, A., Kanagasabai, R., Shaham, E., Narayanan, A., Wong, J., & Singh, M. (2021). Explainable anomaly detection for procurement fraud identification—lessons from practical deployments. International Transactions in Operational Research, 28(6), 3276-3302. https://doi.org/10.1111/itor.12968
• Wu, H., Chang, Y., Li, J., & Zhu, X. (2022). Financial fraud risk analysis based on audit information knowledge graph. Procedia Computer Science, 199, 780-787. https://doi.org/10.1016/j.procs.2022.01.097
Publicado
2023-03-27
Cómo citar
De La Torre Lascano, C. M., & Quiroz Peña, J. I. (2023). Ciberdelito y su asociación en el cometimiento de fraudes financieros en la pandemia de la COVID-19. Revista Venezolana De Gerencia, 28(102), 609-628. https://doi.org/10.52080/rvgluz.28.102.11
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