At the end of 2019 and the beginning of 2020, a terrible disease known as COVID-19 was becoming a pandemic affecting everyone on planet Earth. On March 16, 2020, Puerto Rico began, through an Executive Order, a "curfew", where the economic sector, companies and people in general have been affected by this situation. In this eventuality, many of the jobs are done remotely.

Do you think that the pandemic affected the internal controls of companies and, in turn, increased the risk of fraud? Explain and justify your answer.