CRIMINAL LIABILITY FOR EMBEZZLEMENT IN THE DIGITAL ENVIRONMENT: CHALLENGES IN INVESTIGATION AND PUNISHMENT

It is notorious that as the means of technology develop, mechanisms emerge that aim to circumvent or gain advantage through the vulnerability of the protection of the users of these technologies, as well as the servers and companies that make such services available to Internet users. The research aims through a deductive analysis with bibliographic and documentary research, to understand the challenges for strengthening digital security, aiming to identify mechanisms capable of reducing the incidence of cyber fraud and protecting users without compromising the usability and accessibility of the platforms. In view of this, the study of such a phenomenon is of relevant importance in current times, given that research conducted by Dr. Miranda Bruce, from the University of Oxford and UNSW Canberra, resulted in the first World Cybercrime Index, positioning Brazil in ninth place among the most affected countries, ahead of nations such as Germany and the Netherlands. This scenario highlights the urgency of implementing effective public policies and legislative measures aimed at preventing and repressing digital crime. It is concluded that the incidence of digital fraud, which can commonly be said as "digital embezzlement", is difficult to cope with, however, there are mechanisms used around the world that try to mitigate the practice of such conducts.