Examinando por Materia "Individuo fraudulento"

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    Incidencia del factor psicosocial en la materialización del riesgo de fraude corporativo
    (Universidad EAFIT, 2021) Giraldo Arango, Mateo; Morales Múnera, Lucas; Manrique Tisnés, Horacio
    This research sought to make an analysis of the elements that can be associated with the behaviors and actions of people exposed to situations related to fraud, focus on the it’s corporate component. The above, identifying the main theoretical models on which a large component of the findings around fraud are supported, contrasting the fraudulent actions of the individual with what is proposed from the causal axes of the psychic and linking the evidence that in this order, through the interviews we were able to find as common elements in cases around the fraud. The great question of this study is: are there common and evident aspects, from the mental and social aspects of the individual fraudster, that allow through their observation, to anticipate situations of corporate fraud? To answer this, we approach the research from a qualitative approach, with information gathering through interviews with eleven semi-structured interviews with business administrators (5), a lawyer (1) and people directly linked to fraud cases (5) to, with these facts, to determinate factors and motivations related to the individual’s environment that influence their actions. We have come across events in the human nature, the fraud itself becomes a conscious and premeditated decision that is constructed given an special circumstances; this is how organizational fraud cannot be understood as an exclusive environment of internal controls, codes, processes and standards. This research revealed particularities in the responses of the interviewees regarding the risk of fraud within the companies, this information could be compiled by units of meaning, which obey a hierarchical order, comprised in Supracategories, Categories and Subcategories. All this information with the corresponding analysis will be expanded in the bulk of this document.