@article{Dmitrenko_Prav_2020, title={THE IMPACT OF FINANCIAL FRAUD ON THE ECONOMIC SECURITY OF CONSTRUCTION ENTERPRISES}, url={https://public.scnchub.com/efmr/index.php/efmr/article/view/112}, DOI={10.36690/2674-5208-2020-4-78}, abstractNote={<p>The article is devoted to the results of a survey of owners of construction companies on the impact of financial fraud on the economic security of such companies.</p> <p>The purpose of the article is to establish the impact of financial fraud on the economic security of construction companies based on a survey of owners of such companies.</p> <p>In the process of preparing the article, the following methods were used: the method of questionnaires to obtain; graphical method - to display the results of the survey; methods of analysis and synthesis; method of generalization of research results.</p> <p>The results showed that the majority of respondents are owners of limited liability companies, for which the issues of financial fraud are quite relevant and important. The main way to detect financial fraud in the surveyed companies is an internal audit, which allows you to leave all issues closed from information leakage. Most cases of financial fraud are among hired top managers and middle managers. Cases of financial fraud are most often reported by employees, as well as buyers, sellers and competitors. It has also been found that in most cases, whistleblowers report cases of financial fraud directly to business owners rather than management.</p>}, number={4}, journal={Economics, Finance and Management Review}, author={Dmitrenko, Vasyl and Prav, Yury}, year={2020}, month={Dec.}, pages={78–83} }