Corporate fraud as a threat to the company’s economic security

Don State Technical University, Gagarin Square 1, Rostov-on-Don, Russia

^* Corresponding author: mezentseva.y.r@mail.ru

Abstract

The article is devoted to the study of the organizational and methodological foundations of ensuring economic security through the mechanism of preventing corporate fraud. The influence of “white-collar” crime at the micro level on the overall economic state of the state is considered. The theoretical aspects of corporate fraud are investigated and generalized. The analysis of existing methods and techniques to assess the risk of their occurrence in a particular enterprise is carried out. The emphasis is placed on the assessment of the external operating environment, considered as a source of potential threats to the company’s security, as well as on the study of the risk of corporate fraud in relation to a particular business entity. The authors propose mechanisms to protect the economic interests of the organization from various threats from the staff, which are essential for maintaining the level of its economic security. The findings on the relationship between corporate fraud and micro-level economic security are not conclusive. This indicates the need for further scientific work on the problem, which will logically continue the problems raised in the article.