This study aims to analyse and measure the damage caused by acts of corruption in the largest investigation in Brazil, known as the “Lava Jato” operation.
For the analysis of financial flows, documentary research was carried into denunciation and judicial decisions. Based on the “Follow the Money” methodology, it was possible to follow the inverse trail of money, from the indications of benefits to public agents, financial operators and fake companies up to the deviation of refinery construction.
The analysis allowed the identification of damages from acts of corruption that reached 17.8% of the value of the oil refineries built, while the benefit of the corrupting agents was 13.7% of the damage caused. The analysis shows several other characteristics of the movements and the identification strategy of financial crimes.
Research enabled the development of a strategy to identify and measure the flow of corruption and money laundering.
Based on the identified financial parameters, it will be possible to estimate the damage caused by a corrupt act for a certain benefit.
The research identified financial parameters of damages and benefits from acts of corruption in the largest fraud that occurred in the country, which was replicated in modus operandi in several works and countries in Latin America.
