Financial fraud during the COVID-19 pandemic

The purpose of this study was to study new ways of financial fraud faced by Russian society during the pandemic. The object of the study is the Russian society, the subject is financial fraud schemes that became possible due to restrictive measures and the rapid development of online commerce during the pandemic. Modern society is facing various challenges, which are caused not only by progressive development technologies, innovations, changing technological patterns, rapid development and widespread introduction of information (digital) technologies, but also by factor whose appearance was difficult to predict - the Coronavirus pandemic. It has only been two years since the whole world has been living in the pandemic, but during this time the behavioral attitudes of society have undergone significant changes: from the "self-isolation regime" and the mandatory "wearing" of masks - to working "remotedly" and the mandatory presentation of QR codes. Recent changes largely predetermined the rapid development of information and communication technologies, which affected real communication and the possibility of changing online behavior: shopping, getting certificates and documents, working remotely-50 to 80% of employees in various fields had to work at home. Going online entailed not only increased demand for communication services, development of Internet commerce, Internet banking (at the beginning of the pandemic, a mortgage purchase of housing was carried out completely online for the first time), but also contributed to creation of new types of financial fraud through communication technologies. The article uses the materials of the Federal Statistical Service, VTSIOM, the Bank of Russia, RBC, analytical materials of financial structures, analysts and the results of studies, including those by the author, conducted in the south-east of Moscow oblast.The results of the conducted research can be significant for prevention of fraudulent actions, as well as during classes on financial literacy of the population. The relevant authorities, committees and commissions can use these materials to conduct explanatory activities for the population.