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Improvement of the Process of Ensuring Protection of the Enterprise’s Financial and Economic Security from Fraud Risks
Odnoshevna O. O., Viter V. A., Kalmykov S. O.

Odnoshevna, Olha O., Viter, Vitalii A., and Kalmykov, Sergiy O. (2024) “Improvement of the Process of Ensuring Protection of the Enterprise’s Financial and Economic Security from Fraud Risks.” Business Inform 9:123–129.
https://doi.org/10.32983/2222-4459-2024-9-123-129

Section: Information Technologies in the Economy

Article is written in Ukrainian
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UDC 338.2

Abstract:
The aim of the study is to improve methods of protecting the financial and economic security of enterprises from fraud risks through the use of modern technologies, such as artificial intelligence, machine learning and blockchain, as well as the development of organizational approaches to internal control. In the course of the study, theoretical and practical materials on financial and economic security, normative legal acts, scientific works of domestic and foreign authors were used. The methods include theoretical generalization, analysis and synthesis to develop approaches to fraud detection, as well as method of formalization to build a model for protecting enterprises from fraudulent activities. The article develops a conception for improving the system of protection of enterprises from fraud through the introduction of modern technological solutions, such as automation of control processes using artificial intelligence, blockchain technologies and machine learning. Approaches to improving the efficiency of internal control, which includes the analysis of behavioral models of employees and contractors, have been proposed. E. g., the automated monitoring system allows you to quickly detect fraudulent activities and minimize the losses of enterprises. Further research will focus on improving the mechanisms for integrating automated security systems with internal business processes, also on developing recommendations for improving corporate ethics and responsibility. This will allow enterprises to counteract fraud more effectively and ensure stable development in the context of globalization.

Keywords: enterprise, financial and economic security, fraud, internal control, artificial intelligence, blockchain, automation, risks.

Fig.: 1. Bibl.: 9.

Odnoshevna Olha O. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Taxation and Management of Financial and Economic Security, Dnipro State Agrarian and Economic University (25 Academician Serhiy Yefremov Str., Dnipro, 49027, Ukraine)
Email: [email protected]
Viter Vitalii A. – Master, Department of Accounting, Taxation and Management of Financial and Economic Security, Dnipro State Agrarian and Economic University (25 Academician Serhiy Yefremov Str., Dnipro, 49027, Ukraine)
Email: [email protected]
Kalmykov Sergiy O. – Master, Department of Accounting, Taxation and Management of Financial and Economic Security, Dnipro State Agrarian and Economic University (25 Academician Serhiy Yefremov Str., Dnipro, 49027, Ukraine)
Email: [email protected]

List of references in article

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