Methodological aspects of forensic control as a tool for detecting and preventing fraudulent actions in the activities of economic entities
Abstract
Subject. The article reveals the methodological aspects of forensic analysis as a tool for detecting and preventing fraudulent actions in the activities of economic entities. The goal orientation and effectiveness of the use of Forensis as a method used in inspections are justified. At the same time, it is shown that the use of forensic analysis as a tool for detecting fraudulent actions in economic entities has certain features associated with the industry specifics of the subject under study.
Goals/objectives. The study of the range of services provided by organizations working in this field has been expanded. It is proved that when solving issues on this issue, there are a large number of controversial provisions that require scientific research, which is disclosed in this article, and the key factors that are necessary to identify falsified financial statements are identified.
Methodology. The research was carried out using both General scientific methods of cognition, including analysis, classifi cation, systematization, generalization, comparison, and private methods. It is determined that the application of the method of forensic control as a tool for detecting fraudulent actions in economic entities is associated with certain difficulties. when applying it, it is necessary to take into account both economic and legal provisions.
Results. The analysis of the economic entity's activity and its information base is aimed at identifying fraud indicators that indicate the possible presence of fraudulent actions in relation to the economic entity under study.
Conclusions. The study of methodological developments and the results obtained from the use of forensic allowed us to identify problems, the solution of which is aimed at developing proposals for its use as a tool for detecting and preventing fraudulent actions in the activities of economic entities.
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