Forms of concealing lending fraud as ways to counter its investigation

Abstract

The article describes methods of concealing fraud in the field of lending, implemented by a criminal at various stages of its preparation, commitment and concealment. The author also emphasizes the structural relationship between the measures taken by the offender to create conditions which impede the achievement of the objectives of the investigation of the crime, and measures aimed at the actual achievement of the illegal result. Based on the analysis of forensic practice, as well as theoretical research, methods of concealing credit embezzlement, which an investigator may encounter in practice, are considered in the given article.