2023, Vol. 10, No. 1. - go to content...

Permanent address of this page - https://resources.today/en/58ecor123.html

Метаданные этой статьи так же доступны на русском языке

DOI: 10.15862/58ECOR123 (https://doi.org/10.15862/58ECOR123)

Full article in PDF format (file size: 402.8 KB)

For citation:

Mantashev Sh.K. The main trends in the detection and suppression of corporate fraud in modern conditions. Russian journal of resources, conservation and recycling. 2023; 10(1). Available at: https://resources.today/PDF/58ECOR123.pdf (in Russian). DOI: 10.15862/58ECOR123

The main trends in the detection and suppression of corporate fraud in modern conditions

Mantashev Shamsutdin Kamalutdinovich
Financial University under the Government of the Russian Federation, Moscow, Russia
E-mail: shamsik00@list.ru

Academic adviser: Botasheva Lyudmila Khasanovna
Financial University under the Government of the Russian Federation, Moscow, Russia
E-mail: LHBotasheva@fa.ru

Abstract. Within the framework of the presented publication, the author discusses the basics of suppressing corporate fraud. Despite the fact that organizations often face this phenomenon, a unified approach to the definition of corporate fraud has not yet been formulated. In this regard, the author highlights the definitions of various domestic and foreign authors. A clear distinction between crimes will allow the organization to find relationships and, on their basis, create a methodology for detecting and stopping the offense by holding accountable to effectively combat manifestations of corporate fraud. The article notes that one of the main reasons for committing corporate fraud is motivation. As a rule, people commit such a crime solely on the basis of their financial difficulties. As part of the work, various classifications of corporate fraud are presented, which are based on such signs as the affiliation of the offender to the company, the category of the offender, etc. Methods for detecting corporate fraud are an important component in the fight against such offenses in any organization. The author believes that in order to detect a fraudulent act, a comprehensive methodology should be developed. The process of fraud detection involves control and analytical activities aimed at detecting facts that indicate the commission of illegal acts. At the same time, as the author emphasizes, an act of fraud can be detected at any stage of its implementation. In the article, based on statistical data, a portrait of a fraudster was drawn up, and different groups of factors were identified that encourage an employee to commit fraudulent actions.

Keywords: corporate fraud; audit; economic security; risks; economic efficiency; financial statements; internal environment; factors; business entity; counter mechanism

Download article in PDF format