ОЦІНКА СТРАТЕГІЙ ВИЯВЛЕННЯ ТА ЗАПОБІГАННЯ ФІНАНСОВОМУ ШАХРАЙСТВУ ЗА ВИДАМИ

Abstract

The rapid spread of globalization processes in the field of finance, active involvement of information technologies and Internet networks for servicing financial transactions contribute to the fact that financial systems of countries around the world are becoming increasingly vulnerable to fraud encroachments. The article discusses the most common types, types and methods of financial fraud in the world. The most dangerous fraud schemes have been studied. The influence of fraudulent actions on the production activity of enterprises, financial activity of banks, and in general the life of ordinary citizens is studied, because financial fraud is a problem with far-reaching consequences in the financial industry, the government, the corporate sector, and for ordinary consumers. The consequences of various types of fraud are analyzed. Statistics are given on the number of frauds committed in areas where they have been exposed or known, as the dependence on new technologies such as cloud and mobile computing increases every minute, which makes the problem very difficult. Suggestions for preventing, evading or preventing fraudulent activities are provided. The essence of financial fraud is revealed through the prism of the financial aspects of this concept, specified purpose, methods and consequences of financial fraud, and is also presented probable set of measures for prevention and minimization of financial fraud as a complete system capable of fundamentally affecting overcoming this socially dangerous phenomenon. Typology of financial fraud by institutional sectors has been carried out economy and depending on the object of fraudulent actions taking them into account rapid modernization and modification, which, unlike the existing classification, will contribute identifying the sectors most "sensitive" to financial fraud national economy and determination of priority and specific directions measures to counter this negative phenomenon. Socio-economic and political instability form a favorable basis for the spread of fraudulent schemes in the field of Ukraine. Nowadays, financial fraud is a significant threat, in particular for domestic business. It is emphasized that in modern realities digital technologies create new threats and challenges for companies and often can be used to implement various types of fraudulent schemes, including cyber attacks, corporate espionage and many others. However, modern technologies can also become an important tool for the protection of domestic ones organizations, the state and citizens from fraudulent encroachments.