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Anti-Fraud During the War
Nezhyva M. O., Mysiuk V. O.

Nezhyva, Mariia O., and Mysiuk, Viktoriia O. (2023) “Anti-Fraud During the War.” Business Inform 1:160–166.
https://doi.org/10.32983/2222-4459-2023-1-160-166

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 3

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UDC 657.631.6

Abstract:
In consequence of the hostilities in Ukraine, business was forced to take measures to optimize business processes. This situation is not only a threat to the country's economy and business, but also creates additional opportunities for corporate fraud. The aim of the article is to study the impact of economic crimes and fraud on the development of entrepreneurship in Ukraine. The information base of the research is official information and scientific publications. The research was conducted using the following methods: monographic; analysis, synthesis, induction, deduction; system analysis; classification and analytical; graphic. The article stipulates that the prevention of fraud and other economic crimes is a complex task that is further complicated by the modern unstable landscape of military-economic risks. After all, organizations act quickly, trying to adapt to changes with minimal losses for business, while fraudsters are trying to use potentially growing risks. Several actions are proposed to help fill in the lacunas in the system of overcoming economic fraud, namely: preliminary formation of a potential risk management system; availability of backup technology with management, knowledge, and monitoring; availability of operational ability to enhance, sort, and respond to risks. Unfortunately, even those who have invested in anti-fraud technology have expressed concerns about its best deployment, referring to significant costs as the biggest obstacle to the introduction of preventive technologies. As a result of the study, it was concluded that the global economic space and its relentless challenges regularly create new opportunities for fraud. Unfortunately, businesses need more time to adapt to market changes than fraudsters need to take advantage of the change in a timely manner. As the average financial impact of fraud increases worldwide, the ability to respond effectively is becoming increasingly important.

Keywords: Ukraine, economic crimes, fraud, crisis, war.

Fig.: 1. Tabl.: 1. Bibl.: 16.

Nezhyva Mariia O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Mysiuk Viktoriia O. – Candidate of Sciences (Economics), Associate Professor, Department of Financial Analysis and Auditing, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

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