Eureka! Institutional Repository

The purpose of this thesis is, on the one hand, the analysis of the modern framework in which businesses audit takes place nowadays, and on the other hand, the highlighting of the weaknesses of the framework in the defense of the public interest in the case of the fraud of the Wirecard company, which was active in the field of Fintech in previous years, creating the first major scandal in this sector. The study of the case of Wirecard reveals that to the extent that a company acts and operates in a new unregulated context (or if not necessarily unregulated, at least not as strict as possible) the new technologies and the possibilities they offer greatly undermine efficiency of traditional audit approaches. For this reason, it is necessary to update the audit framework so that it is able to be effective and prevent the emergence of new financial scandals.