THE AUDITOR IDENTIFICATION OF INTRA-CORPORATE FRAUD RISKS: ECONOMIC AND PSYCHOLOGICAL ASPECTS

Abstract

The article proposes a three-level classification of intra-corporate fraud varieties and examples of motivation/opportunity/justification factors for these varieties. The characteristics of the psychological characteristics of the personality of a person prone to fraud are presented. Methods of psychological diagnostics are considered and psychodiagnostic methods are selected for assessing the psychological determinants of fraud and identifying a tendency to fraud. The paper presents the results of the analysis of theoretical approaches and empirical studies on the problem of identifying psychological factors of fraud propensity. Particular attention in the study is paid to the phenomena of moral normativity and moral reliability of a person, their formation and development, at the heart of fraud prevention.