Financial fraud in Russia: analytical review (2019-2021)

Financial fraud does not stand still with active development of digital business technologies, successfully adapting to modern conditions, becoming more and more intellectual and using modern psychological techniques. Authors analyze indicators dynamics and data on types and level of financial fraud for 2019-2021 period, presenting information about main legal acts regulating the provision of information security (including financial) in Russia, and considering main scenarios in accordance with which fraudsters act. Authors give recommendations on how to reduce the risk of being deceived, describing the main tools for fraudulent financial transactions.