To the detection of credit theft committed by organised groups with bank top management

The article reveals the features of preparation, perpetration and concealment of credit embezzlement by owners and managers of banks and highlights the scale and systemic nature of such crimes that have a devastating effect on the entire banking sector of the country. The author points to the extreme latency of this type of crime due to the closed banking mechanism, combined with the administrative potential of the criminals’ category mentioned in the paper, as regards the peculiarities of obtaining initial information on credit fraud, carried out by subjects from the top management of financial institutions. The article identifies the ways to detect illegal, strategic manipulation of loan capital for the purpose of appropriation. The paper presents typical mechanisms of criminal groups’ formation with the participation of the mentioned subjects, offers tactical recommendations for establishing the relationship between fake loan-borrowers and top managers of the credit institution, gives recommendations for the construction of work to identify the criminal participants and all facts of loan theft.