Table 4.

Ranking of frauds in the Brazilian court of accounts proceedings from 2010 to 2020

Type of fraudNo. of proceedings%
Irregular contract management16791.7
Bid rigging9451.6
Dossier manipulation4625.3
Irregular qualification assessment2312.6
Presentation of forged records126.6
Overpricing105.5
Irregular proposal assessment10.5
Source: Author’s own

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