Fraud in the banking sector: concept, specifics, consequences

The scientific article is devoted to the research analysis of the features of fraudulent actions and operations carried out in banking. The relevance of the study is due to the trends of digitalization, which is why more banking operations are carried out with the help of information technology; an increase in the market capitalization of the Russian banking system, which is why the activities of its financial institutions become the object of fraudulent organizations. The article analyzes the current state of the mechanism of countering and combating fraud in the banking sector of Russia. The key reasons for the increase in the number of fraud and economic crimes are described. The main forms and types of fraud in the conditions of digitalization are listed, as well as tools and methods of combating fraud in financial transactions of banks.