The dissertation solves an important scientific task in identifying and preventing financial fraud while providing financial security in commercial banks.
The essence of financial fraud in commercial banks has been itemized, its aim, subjects of implementation and subjects which it is directed on, professional field, professional relations which it takes place under, the object and means of influence on its subjects, implementation tools are specified. Financial fraud specific features detected. The cycle and structural-logical chain of construction/designing are presented, classification varieties of a financial fraud in commercial banks has been improved.
The financial fraud detection and prevention place and role in an ensuring financial security of the commercial banks are determined.
Components of designing and realization of detection and prevention mechanism of a financial fraud in commercial banks defined, its essence revealed.
The forms of realization of a financial fraud in Ukrainian commercial banks, approaches to its typology are analyzed.
The absence of complete detecting of a financial fraud in general and in national commercial banks in particular is ascertained. The specifics of financial fraud detection in Ukrainian commercial banks are estimated and the reasons for its low performance are determined.
Financial fraud countermeasuring practice to ensure the financial security of national commercial banks is evaluated. NBU, Ukrainian Interbank Association of Payment System Members, Independent Association of Ukrainian Banks, commercial banks with state, foreign and private domestic capital features of a financial fraud controlling are identified.
A unified model of a financial fraud detection as a factor of domestic commercial banks financial safety increasing has been for the first time developed and its necessity is proved.
The suggestions on the improvement of the methods for preventing financial fraud in the banking sector of Ukraine whilst providing financial security to commercial banks are developed.
The list of regulatory, behavioral, activity, informational-analytical and staffing indicators features to be used in an analytical work for the purpose of prevention of financial fraud to secure financial safety of commercial banks is specified.
Taking into account the specifics of banking activities and need to adhere to such an important component of the banking institutions financial security as the safe level of bank’s income and expenditure, the methods for financial fraud preventing in the banking sector of Ukraine are suggested to be devided into the methods used in relation to commercial banks income and expenditure and certain requirements to prevent financial fraud in relation to the bank revenues
The propositions on the development of independent financial investigations in Ukraine are presented in order to reduce the risks of fraudulent manifestations / to improve its` management practices
Further development of the definition of the constituent and methodical approaches to assessing the effectiveness of detection and prevention of a financial fraud in commercial banks of Ukraine , the criteria and indicators for the effectiveness of the measures to detect and prevent it are defined. The parameters of efficiency estimations of detection and prevention of financial fraud in commercial banks of Ukraine from the side of the owners, top management and personnel are given concerning contracts conclusion and execution, settlement and clients cash servicing, payment cards workflow, reports, white washing the money obtained by the illegal means through the commercial banks.
