Economics at your fingertips  


N. Moskalenko ()
Additional contact information
N. Moskalenko: Associate Professor of the Department of Economic Analysis of Simon Kuznets Kharkiv National University of Economics

Economics of Development, 2016, vol. 77, issue 1, 71-76

Abstract: According to international research, the 21st century has been recognized as a century of fraud, because this type of crime is not particularly serious and thus not strictly punishable, but it is very lucrative, hard to find and prove. The most typical threats to economic security and problems caused by them have been summarized based on the research into economic crimes in Ukraine and in the world. The results of the study of economic crimes in Ukraine and in the world conducted by the international auditing company PricewaterhouseCoopers, the author's in-depth study of the problems of organization and management of economic security, observations and surveys have been presented. According to the survey, the most typical and traditional types of economic crime are considered to be the misappropriation of assets, bribery and corruption, fraud in procurement and accounting; the level of economic fraud in the world in 2016 reached the level of economic crime in Ukraine according to the data of 2011 and it is a common threat to companies operating in the global market; indicators of economic crimes typical of Ukraine are the misappropriation of assets and corruption, increased internal frauds, crimes on the level of senior management of organizations, the lack of punishment for economic crimes. The subdivisions performing the functions of economic security in organizations have been described. According to the research results, recommendations have been given for the construction of systems of economic security in organizations, the rules which should be followed and the main elements of this kind of system have been identified and described.

Keywords: economic security; economic crime; fraud; organization; provisions of economic security. (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in Economics of Development from Kharkiv National University of Economics
Bibliographic data for series maintained by Андрей Пилипенко ().

Page updated 2020-05-01
Handle: RePEc:nos:zodgwl:e161mos.pdf