Fraud risk identification in project management in transport and logistics business

Abstract

The paper proves the importance of working with the risks associated with fraud in the development of projects related to the transport and logistics business. The main, most common types of fraud are considered. Actions to prevent and reduce the risk of fraud and eliminate its consequences are proposed. The basic parameters of the transport and logistics business are quality, speed and cost. In Ukraine, these parameters often do not meet the established requirements. This is due to the depreciation of fixed assets, on the one hand, and often, low skills of workers who carry out the development and processing of routes. At the same time, some complications are caused by the prevalence of fraudulent schemes due to imperfect legislation and lack of effective control systems and methods. The purpose of the paper is to identify and determine methods to reduce the risk of fraud in project management in the transport and logistics business. Analysis of current practice indicates the need for additional development of methodological and organizational support for the identification of fraud risk in project management in the transport and logistics business. In the process of researching this issue, a set of the most common fraud schemes in the organization and implementation of transportation was identified. There are also a number of common methods for identifying, avoiding, or mitigating their effects. This approach allows us to focus on the need to take into account the likelihood of fraud in project management in the transport and logistics business.