Assessment of forensic demand in the corporate sector of the regional economy

Автор: Davydenko Irina G., Gazieva Polina V.

Журнал: Теория и практика общественного развития @teoria-practica

Рубрика: Экономика

Статья в выпуске: 4, 2023 года.

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In the context of increasing risks of intra-corporate fiscal fraud, the problem of developing practical methods of countering corruption technologies using forensics procedures becomes more relevant. The aim of the undertaken research - on the basis of determining the role of the corporate sector in the sustainable development of the region - Rostov Region - and fiscal fraud factors to assess the level of customer (trustee) requests to conduct and provide forensic services by audit companies in the region in cases of underperformance of companies’ internal control systems. The means of its attainment appeared to be a quantitative evaluation of the subjects’ awareness of the market of fiscal-audit services about forensic-service. The scientific and methodological research platform is the method of sociological telephone interview. The diagnostic block includes questions to the respondents, which allowed to reveal the level of their awareness of forensic services. It is deemed that the awareness of the study participants is above average: only 14 % of respondents had no idea about this service, but 75 % of respondents indicated that there is no demand for these services. Assessing the level of awareness of forensic services in the region will serve as an empirically grounded prerequisite for the qualitative development of the expert-audit market.

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Forensic, fiscal fraud, corruption, misappropriation of assets, forensic accounting expertise, compliance, compliance control, audit

Короткий адрес: https://sciup.org/149142605

IDR: 149142605   |   DOI: 10.24158/tipor.2023.4.10

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