Formation of a corporate information system using data on detecting corporate fraud

Abdulkhakova Kamila Rustamovna

The scientific article is devoted to a review of the main elements that are used in the formation of a corporate information system using corporate fraud detection data. The relevance of scientific research on selected issues is due to such a process as the development of corporate business in the Russian Federation (RF) and the increase in the number of cases of corporate fraud that adversely affects the sustainability of the business. The article describes the theoretical aspects of the concept of corporate fraud and the factors of its formation. The tasks of creating a corporate information system using data on the detection of corporate fraud in Russian companies are highlighted. The basic elements of a corporate information system are considered. The stages of the corporate risk management system in organizations are listed. The importance of the corporate risk management system, the formation of information security and an innovative methodology for identifying corporate fraud risks is described. In conclusion of the scientific work, the author noted the following: that the main direction of combating fraud in the corporate management system is the direct impact on the TOP managers of the company, who may act as dependent parties and illegally act in the interests of third parties. It is the management activity of directors in the interests of others that leads to the fact that in Russia there are so frequent cases of corporate fraud. For this reason, it is necessary to formulate an innovative methodology for identifying the risks of corporate fraud arising in the framework of the corporate business structure management system.

Keywords:corporate information; corporate governance; corporate fraud; corporate information system; corporate governance risks; corporate business.