МОЖЛИВОСТІ ВИКОРИСТАННЯ ТЕХНОЛОГІЙ БЛОКЧЕЙНУ ДЛЯ ЗАХИСТУ ВІД ШАХРАЙСТВА

Abstract

The article examines the nature and main types of fraud based on the classification of the Association of Certified Fraud Experts (ACFE), which proposes the division of fraud into three groups: corruption, fraud in financial reporting and misappropriation of assets. The purpose of the article is to conduct a comparative analysis of economic losses from fraud and provide suggestions for reducing them through the use of blockchain technology. The research methodology is based on the use of Report to the Nation data and the results of other surveys presented on the ACFE website for a comparative analysis of types of economic fraud by volume, period, territorial affiliation and counteraction. Based on a report for the nation prepared by ACFE, it was found that the company's largest monthly losses are caused by fraud with financial statements, which lasts an average of 18 months. The frequency of cases of different types of fraud depending on the industry was analyzed and it was found that the most common companies in each industry are corrupt. The 8 most risky departments with different types of fraud were identified, and it was found that corruption is also the most common in each department. The most common schemes of professional fraud by region were studied, which showed that the most common schemes of professional fraud in all countries are corruption, with the highest level in South Asia. It has been established that tip, internal audit and management review are used to detect company fraud in all regions. A study of the most common means of control against fraud showed that the most effective of them are the External Audit of Financial Statements and the Code of Conduct. It has been established that in most countries of the region the Code of Conduct and the External Audit of Financial Statements are used as anti-fraud tools. It should be noted that a large number of companies use proactive monitoring / analysis of data, of which blockchain technology is an integral part. The main stages of creation and use of blockchain technologies for the financial operations of the company are offered, which will allow more effective control over the fight against fraud.