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ASP STRUCTURE: PREVENTION OFECONOMIC FRAUD

Автор: Sveta on .

Cite as APA style citation
Nezhyva M., Mysjuk V. ASP struktura: poperedzhennja ekonomichnogo shahrajstva. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2021. № 1. S. 41-53.

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DOI:  http://doi.org/10.31617/visnik.knute.2021(135)03

 
UDC 343.72
JEL Classification:F52 H83
 
NEZHYVA Mariia,
PhD in Economics, Associate Professor
of the Department of Financial Analysis and Audit
Kyiv National University of Trade and Economics
Ukraine, 02156, Kyiv, 19, Kyoto str.
 
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ORCID ID: 0000-0002-3008-5338
 
MYSIUK Viktoriia,
PhD in Economics, senior lecturer
of the Department of Financial Analysis and Audit
Kyiv National University of Trade and Economics
Ukraine, 02156, Kyiv, 19, Kyoto str.
 
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ORCID ID: 0000-0001-8931-733

ASP STRUCTURE: PREVENTION OFECONOMIC FRAUD

Measures to detect fraud and fraudsters have been developed in the article, including the definition of common "red flags" for a person who commits typical and accidental abuse. The main organizational control structures used to prevent fraud are identified. Evidence was analyzed in both paper and electronic formats, including big data, to form a classification of fraudsters and fraudulent activities. Possible solutions for effective fraud management and its prevention within the company by the help of ASP approach were developed.
Keyworlds: fraud, economicfraud, fraudster, bribery, forensic, ASP, ACFE.

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