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Scientific and methodical approach to formation of key signals and indicators of fraud in entrepreneural structures


DOI: 10.34130/2070-4992-2019-4-64-73

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Bessarabov V. O. – Candidate of Economic Sciences, Associate Professor, Department of Accounting, Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky, Donetsk, Donetsk People's Republic; e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The article is devoted to the consideration of signals and indicators of fraud in entrepreneurial structures, the study of which is aimed at achieving the goal of the study, which is to develop a scientific and methodological approach to their formation. The sequence of application of research methods (from observation to abstract logical), their harmonious combination with the signal and matrix approaches made it possible to justify the relationship not only of signals and indicators of fraud, but also its causes and consequences (within the framework of the theory of disasters, conflicts and risks). In the article, the structurally meaningful content of signals and indicators of fraud in entrepreneurial structures acts as the basis of the formed matrix of key signals and indicators of fraud, which, in turn, are considered in conjunction with the identified groups of fraudsters and its causes. The proposed approach can be implemented by entrepreneurial structures of all forms of ownership and sectors of the economy, as it includes a number of universal and interconnected stages: from monitoring fraud to drawing up the necessary reporting forms as a result of the introduction of the key signals and indicators. The implementation of a number of consistent actions by the leadership of the entrepreneurial structure within the framework of the developed approach will allow us to identify and evaluate the facts of fraud, as well as provide targeted identification of them (identifying the subjects of fraud) and, as a result, generate reliable information for making management decisions to mitigate the consequences of fraud. The logic of the study proceeds from the fact that the developed scientific and methodological approach to the formation of key signals and indicators of fraud in business structures should be a key element of the corresponding diagnostic concept, and the practical orientation of the results of its implementation can form the basis of mechanisms for identifying and evaluating fraud.

Keywords: fraud in business entities, signals of fraud, indicators of fraud, anti-fraud, diagnosis of fraud.


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For citation: Bessarabov V. O. Scientific and methodical approach to formation of key signals and indicators of fraud in entrepreneurial structures // Corporate governance and innovative economic development of the North: Bulletin of the Research Center of Corporate Law, Management and Venture Capital of Syktyvkar State University. 2019. No. 4. Рр. 64–73. DOI: 10.34130/2070-4992-2019-4-64-73.