Forms of Financial Fraud and Ways to Minimize Risks
Forms of Financial Fraud and Ways to Minimize Risks
复制标题
金融欺诈的形式以及最小化风险的方法
DOI：
10.1007/978-3-030-69415-9_241
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发表时间：
2021
影响因子：
8.7
通讯作者：
O. Chernikova
中科院分区：
文献类型：
--
作者：
I. Podkolzina;A. Belousov;F. M. Uzdenova;Lyudmila V. Romanko;O. Chernikova
目的：研究问题的相关性在于确定财务舞弊不被重视的重要性问题。本研究的目的是研究财务欺诈的形式。这项工作的任务包括考虑财务欺诈的概念，实施财务欺诈的主要要素以及犯罪迹象的分类。设计/方法/方法：本研究考察了金融欺诈的方案，并分析了网络诈骗者的固有特征。发现：欺诈是基于交换或滥用信任而非法获取财产和资金。财务造假是在利用科技进步新成果的基础上进行的。金融诈骗者利用互联网获取用户的个人资料和银行账户。随着市场的发展，新的金融诈骗类型层出不穷。现在有很多类型的金融欺诈。独创性/价值：财务欺诈是最常见的欺诈类型。金融机构面临的挑战之一是防止金融欺诈。值得注意的是，财务欺诈造成的损失相当大。金融诈骗犯不断变换着完善金融诈骗的战术和策略。
Purpose:The relevance of the research problem lies in the problem of determining the significance of inattention to financial fraud. The purpose of this study is to study the forms of financial fraud. The tasks of this work include consideration of the concept of financial fraud, the main elements of committing financial fraud and the classification of signs of committed crimes.Design/Methodology/Approach:This study examines the schemes of financial fraud, and also analyzes the features inherent in Internet fraudsters.Findings:Fraud is the illegal receipt of property and funds based on an exchange or abuse of trust. Financial fraud is carried out on the basis of the using of new achievements of scientific and technological progress. Financial fraudsters use the Internet to gain access to personal data and bank accounts of users. With the development of the market, the emergence of new types of financial fraud is carried out. There are a large number of types of financial fraud now.Originality/Value:Financial fraud is the most common type of fraud. One of the challenges for financial institutions is the prevention of financial fraud. It’s worth noting that the damage from committed financial fraud is quite large. Financial fraudsters are constantly changing the tactics and strategies of perfect financial fraud.