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Forensic research of staff fraud

Vol. 23, Iss. 5, MAY 2020

Received: 8 April 2020

Received in revised form: 14 April 2020

Accepted: 20 April 2020

Available online: 15 May 2020

Subject Heading: LEGAL REGULATION OF ECONOMIC ACTIVITY IN RUSSIA AND FOREIGN COUNTRIES

JEL Classification: K40, K41, K42

Pages: 585–600

https://doi.org/10.24891/ia.23.5.585

Timchenko V.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
forensacc@mail.ru

ORCID id: not available

Subject. This article deals with the issues of forensic diagnostics, which is an effective means of detecting, preventing and suppressing staff fraud.
Objectives. The article aims to present an original approach to the development of methods of forensic diagnosis of staff fraud based on the modeling method. It is also intended to identify a structure of staff fraud patterns and justify the need to classify the staff fraud methods.
Methods. For the study, I used the methods of comparative analysis, systematization, induction, and deduction.
Results. The article defines approaches to the formation of diagnostic methods of staff fraud and presents typical inconsistencies that arise in economic information under the influence of fraudulent actions of staff. It describes some diagnostic techniques that can detect staff fraud elements that occur in certain ways of criminal activity.
Conclusions and Relevance. The proposed original approach helps develop standard and specific methods for diagnosing staff fraud on a scientific basis. The provisions outlined in the article can serve as a basis for scholarly discussion, contribute to the effectiveness of research on counter-fraud in the field of personnel fraud, and can be applied to the practical activities of structural units and individuals whose task is to combat staff fraud in commercial organizations.

Keywords: personnel fraud, forensic diagnostics, modeling, classification, indicia

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