FEATURES DETECTING AND COMBATING FRAUD: FOREIGN EXPERIENCE

Abstract

Article is devoted to fighting fraud and abuse of official duties. The method of detecting abuse by staff at foreign enterprises and methods of combating it. Despite the legislative and normative documents, fraud and other crimes among employees of various parts became widespread problem in our country and abroad. Professional fraud – is a serious and growing problem. With experts on economic crime can identify its main features, install the perpetrators and even recover assets. In article deals with American experts ACFE three main categories of fraudulent schemes. Determining the full cost of occupational fraud is an important part to understand the depth of the problem. The main directions of economic activity, losses from fraud which constitute the highest number. One of the key tasks of law enforcement is an effective and stable system of training, which will have technology crime investigation related to the legalization (laundering) of proceeds, including those obtained through fraudulent schemes in the account. Also in order to prevent criminals using income derived by fraud, appropriate measures widely used timely seizure of assets according to cases. Also in order to prevent criminals using income derived by fraud, appropriate measures widely used timely seizure of assets according to cases. To minimize opportunities for fraud and abuse, the company needs to improve internal controls, independent audit and optimization and improvement of supervisory functions. In some cases it is possible to use specialized software and periodic testing of employees of enterprises in terms of the abuse of authority and embezzlement cases.