Financial fraud in the banking sphere: essence, types and current state
Грешко, Роман Ігорович
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The article examines the problem of the spread of bank fraud. It has been established that most banking institutions identify fraudulent actions as the main threat to their security - loss of financial resources, distrust of customers and partners. The article investigates theoretical approaches to the concept of "financial fraud". Characterized the main ways of committing fraud in the banking sector. The article reveals the full cycle of banking fraud. By bank fraud we mean a set of criminal acts and manipulations committed for the purpose seizure of funds of a commercial bank or its customers. An analysis of the frequency of fraudulent acts and losses incurred as a result of banking fraud in Ukraine during 2017-2021 years.