Since the outbreak of the "Covid-19", major challenges have been raised in terms of financial security governance. Indeed, in order to contain the spread of the epidemic, most countries have adopted drastic measures imposed in the framework of a state of health emergency.

This crisis situation, which sees, all over the world, a state of emergency in order to avoid massive mortality and threats of deep financial and economic crisis, could however, generate new financial risks, especially those related to financial crimes.  It is in this context, this article is written, with the aim of analyzing the risk of financial deviance related to public funds.