from 01.01.2006 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation
UDC 33
CSCSTI 06.35
CSCSTI 06.01
CSCSTI 06.52
Russian Classification of Professions by Education 38.05.01
Russian Library and Bibliographic Classification 6529
Russian Trade and Bibliographic Classification 7717
Russian Trade and Bibliographic Classification 77
Russian Trade and Bibliographic Classification 7713
Russian Trade and Bibliographic Classification 7714
Russian Trade and Bibliographic Classification 7726
Russian Trade and Bibliographic Classification 777
BISAC BUS000000 General
The article discusses the theoretical aspects of corporate fraud as a category of crimes against property. Countering corporate fraud is one of the key tasks of business. The tasks of the company's owners and management are presented in a structured form, which are solved when using the economic security system to protect against fraud. Organizational measures in the company's fraud protection system and control procedures requiring the identification of areas for detailed verification are recommended.
fraud, corporate fraud, internal control, economic security service.
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2. Izvarina N.Y. The use of control procedures in the business security system. Business security management in modern conditions / N.Y. Izvarina, D.S. Pilyuk. - Moscow, 2021. - P. 145-151.
3. Izvarina N.Y. Building a system of corporate economic security / N.Y. Izvarina, K.V. Klimina, I.A. Li // Economics and business: theory and practice. - 2020. - № 11-2 (69). - P. 26-28.
4. Li D. Corporate financial fraud: causes, methods of detection and prevention / D. Li, A.K. Dashin // Vesti nauchnykh obachiv. Accounting, analysis and audit- - 2021. - №6. - P. 215-219.
