TYPOLOGY OF ECONOMIC SAFETY PROBLEMS IN THE ACCOUNTING AND ANALYTICAL SYSTEM OF ORGANIZATION

Abstract

The article considers trends in the development of economic crimes in the environment of functioning of economic entities over the past few years in the Russian Federation. Theoretical and methodological approach to the classification of economic security problems in the accounting and analytical system of the organization (typology of problems) is formed. The highlighted scientific novelty reflects the systematization of the fundamental concepts of the study: “accounting-analytical system” and “fraud”. The features of economic security development, with three classification features in the accounting-analytical system of the organization are considered: “the problem of synchronization of subject's actions aimed at distortion (falsification)”, “the problem of synchronization of subject's actions as manipulation (disclosure)”, “the problem of synchronization of subject's actions as fraud”. A graphical model of the relationship between the elements forming the typology of economic security problems: “fraud”, “manipulation”, “falsification” and “distortion” is presented. The purpose of the study is to systematize the typology of economic security problems in the accounting and analytical system of the organization, to identify the structure of “fraud”, “manipulation”, “falsification” and “distortion”. The purpose of the study is to systematize the typology of economic security problems in the accounting and analytical system of the organization, to identify the structure of "fraud", "manipulation", "falsification" and "distortion". The results of the study can serve as a theoretical basis for their inclusion in the work of internal control services, economic security and other departments of the organization, whose activities are aimed at improving security, stability of operation and ensuring transparency of business implementation.