Purpose of research lies in the grounding of the theoretical statements and developing practical recommendations on detecting and preventing fraud based on the accounting data for reducing the possibility of business infringements at enterprises. Object of research: business transactions with the elements of fraud in the accounting system. Subject of research: theoretical, organizational and methodic statements of detecting and preventing fraud through the accounting and control system. Methods of the research: analysis, synthesis, induction, deduction, analogy, comparison, statistical methods, modeling and specification. For the first time issues as follows have been obtained: theoretical grounding of the accounting approach towards interpretation of the essence of fraud as a means of carrying out business infringements at an enterprise in the result of distinguishing three of its constituents (reason, fact, consequence) with the corresponding consideration of legal, accounting and social aspects. The following issues have been improved: organizational support of accounting in the part of accounting policy, which lies in the development of the classifier of the typical infringements in the accounting organization at an enterprise; organizational and methodic statements of business control in the part of singling out the stages of detecting and preventing fraud in accounting, which is based on the application of risk-oriented approach to its comparison; methodic approaches to carrying out internal control at an enterprise in the part of working out signals and traces of fraudulent transactions in accounting; the order of determining damage brought by carrying out fraudulent transactions in accounting, in the part of calculating losses caused by fraudulent transactions in accounting. Issues as follows undergone further development: classification of fraudulent transactions in accounting; complex characteristics of fraud in accounting on the basis of determining the elements characterizing it (reasons, conditions and consequences, subjects, objects, objectives and features); determination of the negative factors of secure functioning of an enterprise (areas of possible emergence of problems, danger, threat, risk, negative event and loss). Recommendations on applying methods of detecting fraudulent transactions, which lies in the usage of their signals is implemented by State Tax Administration in Zhytomyr region and Department of Internal Affairs in Zhytomyr region.
