Fraud Evaluation in Public Management: Legal Aspects of Engineering

Volume 2 - Issue 2

Fábio Marcio Bisi Zorzal* and Sergio João Ferreira Lievore

Received: April 24, 2018;   Published: May 08, 2018

DOI: 10.32474/TCEIA.2018.02.000132

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Abstract

Fraud is seen as a potential element when adorning administrative and judicial processes Jarzembski [1] pg. 31. However, it is only a way to achieve the wrongful act, peaceful subterfuge, a hiding place for what would be a bigger misconduct. Sometimes, however, it requires continuity of the act in order to not be caught, often exceeding its original purpose. If there are conditions, motivation and attitude Loebbeck et al. [2] it perseveres in the addiction that breaks the time, requiring bitter medicines when disfigure the ordinary character of those who are innocuous. Treating a fraud would be more of a classic law or accounting action, but here is presented a captive engineering case study of a long administrative process in The Brazilian Federal Court of Accounts, TCU, dragged for over a decade, which is why it comes as a protagonist in the academic and scientific sphere, which has no link with practice, or even affects the authority of these audit and regulatory professionals Francis [3].

Keywords: Fraud evaluation; Legal aspects of engineering; Public works auditing; Findings and irregularities; Accountability

Introduction| Literature Review| Research Methodology| Case Study| Conclusions and Final Considerations| References|