EDN: JSKJXU
Authors:
PARSEGOVA Lusiia Gennadieva
Abstract.
This article discusses the problem of fraudulent actions in the formation of financial statements. In addition, the article considers the regulatory and legal regulation of fraudulent actions, as well as the types, methods, methods and motives for committing fraudulent actions carried out by economic entities for various purposes. In the conditions of constant growth of instability in all spheres of life: economic, political, social and spiritual, the problem of fraud is one of the most urgent in the modern world. The level of fraud directly correlates with such economic indicators as unemployment, inflation, and others. The lower the level of public confidence in the state, the greater the fear of a person in his economic vulnerability from this, there is a motive for fraud. The social level of a person is extremely important, this is one of the highest levels according to Maslow's classification of needs. In order to feel more important, a person falsely believes that the financial component will raise his values in society. Under such conditions, a certain category of people often have a motive for fraud, the prerequisites can be: a low standard of living, a low average salary, as well as other factors. To date, the risk of increasing fraudulent actions is extremely high, this is due to the outbreak of coronavirus infection, which began in 2019 and continues to this day. Medium and small businesses in general were on the verge of complete disappearance, due to financial losses. Many organizations continued their activities remotely, which significantly reduced the quality of work at the initial stages, the possibility of fraudulent actions increased. As previously noted, there are much more motives for fraud.
Keywords:
fraud, financial reporting, accounting, economic entity, classification, coronavirus infection, risks, wages, impact factors, motive, concept of complex analysis, unemployment, inflation
