Abstract :
Today, the era of COVID 19 has exacerbated the problem of financial fraud. Indeed, many companies are migrating to remote virtual working environments, where fraudsters can find new ways to bypass existing controls, especially those that are important for the preparation of annual financial statements. Thus, this new economic environment can weaken internal controls and increase the risk of fraud. The aim of this paper to identify the effect of the COVID 19 pandemic on the aggravation of the problem of financial fraud and to emphasize the role of the board of directors in detecting financial fraud.
Keyword :
financial fraud detection, COVID 19, board of directors