ФОРЕНЗІК ЯК ІНСТРУМЕНТ БОРОТЬБИ З ВНУТРІШНЬОКОРПОРАТИВНИМ ШАХРАЙСТВОМ

Abstract

The number of financial frauds committed by economic entities of various organizational and legal forms, which calls into question the effectiveness of traditional control measures to combat economic crime and fraud. In this regard, the use of the tool of financial investigations - forensics is especially relevant. The article describes the current problem of fraud in enterprises, which occur as a result of imperfections in their system of economic security. According to the results of the studied world experience in the fight against corporate fraud, forensics has been chosen as one of the most effective means. The latest research and publications related to internal corporate fraud are analyzed, the role of forensic science as a tool to combat it is substantiated, the concept of forensic science, its meaning and methods are defined. The main differences of traditional methods of control from forensic procedures are described and the expediency and innovativeness of the introduction of such a method are substantiated. The conceptual model of forensics as a method of investigating intracorporate fraud cases is presented. The effectiveness of the introduction of forensics in enterprises to improve their economic security has been proven. Prospects for the development and use of forensics in Ukrainian companies as a modern method of conducting financial investigations of corporate fraud are outlined.