Forensic indicia of staff fraud and the detection methods

Abstract

Subject. This article discusses the need to create multi-level models of personnel fraud, their structure and peculiarities of formation in the context of the rapid growth of digital technologies in the processing of economic information. Objectives. The article aims to present an original approach to determining the structure of typical models of personnel fraud, including the main elements of such models and correlations between them. The article also aims to determine the features of digital footprints of illegal activities of personnel and justify the need to use digital technologies to develop such models. Methods. For the study, I used the methods of comparative analysis, systematization, induction, and deduction. Results. The article presents approaches to the formation of multi-level typical models of personnel fraud and provides the main elements of such models and correlations between them. The article gives an example of how it is possible to detect traces of some methods of personnel fraud based on the use of economic information, and describes the main forms of digital trails of illegal activities. Conclusions and Relevance. The formulated methodological approaches can help scientifically develop typical multi-level models of personnel fraud using digital technologies. They can also serve as a basis for scientific discussion and, on this basis, contribute to further scientific research in the field of forensic diagnostics of personnel fraud. The forensic traces of personnel fraud detected by means of diagnostics using standard models will make it possible to effectively identify and disclose this type of illegal activity.