International experience and development prospects of forensic in Ukraine as a method of investigation of internal fraud

Abstract

Internal fraud is one of the most important problems for the company and a rather dangerous phenomenon that has many adverse consequences (damage to business reputation and loss of profit). To combat this phenomenon, Western companies use an effective type of control – forensics. It helps to identify potential financial and non-financial problems and aims to analyze both the internal and external environment of the company (corporate intelligence) – analysis of related parties, personal dynamics of the financial condition of the top manager.