Anti-Fraud Mechanisms in the Sphere of Crediting in the Accounting and Analytical Support System
DOI:
https://doi.org/10.32515/2663-1636.2025.14(47).316-330Keywords:
fraud, crediting, accounting and analytical support, accounting, internal control, compliance, economic security, anti-fraudAbstract
Today, there is an objective need to develop a scientifically sound concept of mechanisms to combat fraud in the field of lending, integrated into the accounting and analytical support system of banking institutions, which will improve the quality of the loan portfolio, minimize financial losses, and contribute to strengthening the financial stability of the banking sector in Ukraine. The purpose of this article is to justify and develop a comprehensive system of anti-fraud mechanism in the field of crediting based on the improvement of accounting and analytical support.
Theoretical approaches to defining the essence of credit fraud have been systematized. A classification of forms of credit fraud has been proposed. The main causes of credit fraud have been identified. Types of countermeasures against credit fraud have been classified. The author's definition of accounting and analytical support for countering credit fraud is substantiated. The structural components of accounting and analytical support are highlighted. A list of the main structural components of accounting and analytical support for countering credit fraud is summarized. The relationship between internal control and compliance is examined. A conceptual model of fraud countermeasures integrated into the accounting and analytical support system is developed.
It has been proven that modern challenges in the field of credit fraud require a systematic approach to improving accounting and analytical support, which should cover technological, methodological, and organizational aspects. It is necessary to create a multidimensional system of key fraud risk indicators that are automatically calculated based on accounting data and compared with dynamic threshold values that are adjusted depending on the market segment, product type, and macroeconomic situation. The comprehensive use of accounting, analytical, organizational, and technological mechanisms allows for the formation of an effective, multi-level, and sustainable system for combating fraud in the field of lending, where each component reinforces the action of the other, creating a single protective circuit
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Copyright (c) 2025 Natalia Shalimova, Iryna Smirnova, Nadiia Smirnova
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