Kseniia A. Kudasheva

The article examines the role of inventory as a key tool for ensuring the economic security of economic entities, contributing to the prevention of theft, abuse, and hidden asset diversion. The aim of the research is to systematize the main reasons for refusing to conduct inventory or applying a formal approach, analyze methods for detecting such manipulations, and propose a set of measures to improve the effectiveness of inventory procedures. The methodology is based on systemic, comparative-analytical approaches, as well as content analysis of scientific literature and the regulatory framewo...

The article examines the problem of falsification of accounting statement data by procurement participants as a threat to the economic security of the customer when accessing budget funds. The aim of the research is to identify the main motives of procurement participants for distorting reporting data, systematize the most common falsification schemes, and propose a set of measures for their detection and neutralization.