Corporate fraud as a threat to the economic security of business entities

The article defines the concept of "Corporate fraud" through the prism of economists' vision of this issue and defines its role in the system of economic security. Any company operates stably only if there are no internal or external threats to its operation. The article presents the most common types of corporate fraud and its typical signs associated with weaknesses in internal control. In order for business entities to work properly, it is necessary to develop and apply control methods to suppress corporate fraud, which determines the areas of struggle presented in this article.