Professional fraud: Analytical review and countermeasures

Abstract

The article examines the current state and trends in the development of professional fraud in organisations across various sectors of the economy. It analyses statistical data from the ACFE's international report “Occupational Fraud 2024: A Report to the Nations”, which reflects the scale, nature and financial consequences of fraudulent activities. The main categories of professional fraud are considered, in particular, misappropriation of assets, corruption and distortion of financial reporting. The key risks that lead to fraud are identified, and modern methods of preventing it based on internal control systems, risk management and the use of analytical technologies are outlined. The importance of fostering a culture of integrity and increasing corporate responsibility as strategic principles for combating professional fraud is substantiated.