Modern indicators of financial crimes detection and their prevention in Ukraine
Keywords:
audit, crime, fraud, international organizations, Ukraine.
Abstract
The increase in the level of financial crime is caused by the technological development, weak moni-toring of financial institutions, low level of international cooperation in terms of combating these types of crimes. The paper aims to develop effective ways to combat financial crimes in Ukraine. With the help of a systematic analysis of financial crime modern indicators, theoretical sources, prac-tical measures and international experience, the main indicators of financial crimes are identified. Such indicators are the use of false documents and other people's accounts, international payment systems; frequent and complex financial transactions of a confusing nature; unusual for a client amounts and counterparties of the transaction; incomplete or missing payment information. The study has found that the increase in the level of financial crime is influenced by the presence of off-shore zones, the low level of liability for the crime, the reluctance of financial institutions to interact with law enforcement agencies in regard to combating such crimes. It is possible to increase the level of financial crime counteraction by conducting an external audit and investigation of financial crimes, establishing international cooperation to combat such crimes, blocking suspicious financial transactions, taking preventive measures and combating related crimes.
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References
ACFE Report To the Nations. (2020). Global Study on Occupational Fraud and Abuse. Retrieved from https://www.acfe.com/report-to-the-nations/2020/.
Achim, M.V., Borlea, N.S., Găban, L., & Cuceu, I.C. (2018). Rethinking the shadow economy in terms of happiness: Evidence for the European Union member states. Technological and Economic Development of Economy, 24, (1), 199–228. https://doi.org/10.3846/20294913.2016.1209250
Achim, M.V., Borlea, S.N., & Văidean, V.L. (2021). Does technology matter for combating economic and financial crime? A panel data study. Technological and Economic Development of Economy, 27(1), 223-261. https://doi.org/10.3846/tede.2021.13977.
Amoore, L., & de Goede, M. (2005). Governance, risk, and data veillance in the war on terror. Crime, Law, and Social Change, 43, 149–173. https://doi.org/10.1007/s10611-005-1717-8.
Antinori, A. (2018). Systemic corruption: Weapons of the twenty-first century, organized crime and the mafia in fraud and corruption. Springer, Cham.
Arbeláez, D.F., Correa Cruz, L. and Silva, J. (2013). An approach to developments in forensic research. Tend,. 14(2), 216-230. ISSN 0124-8693.
Bolton, R.J., & Hand, D.J. (2002). Statistical fraud detection: A review. Retrieved from http://metalab.uniten.edu.my/~abdrahim/ntl/Statistical%20Fraud%20Detection%20A%20Review.pdf.
Bura, O.V., & Dobrovolska, I.I. (2017). Financial fraud in Ukraine and countermeasures. (In Ukrainian). Retrieved from http://libfor.com/index.php?newsid=2879.
Business Forensics. (2021). The History of Financial Crime: Exploring Examples of Modern Money Crimes. Retrieved from https://businessforensics.nl/financial-crime-history/.
Chunytska, I.I. (2017). Measures to prevent financial fraud and money laundering. Problems of Economics, 2, 282-291. (In Ukrainian). Retrieved from https://www.problecon.com/export_pdf/problems-of-economy-2017-2_0-pages-282_291.pdf.
FATF. (2019). Guidance for a Risk-Based Approach for Legal Professionals, FATF, Paris. Retrieved from https://www.fatf-gafi.org/media/fatf/documents/reports/Risk-Based-Approach-Legal-Professionals.pdf.
FBI. (2018). White-Collar Crime. Retrieved from https://www.fbi.gov/investigate/white-collar-crime.
Gottschalk, P. (2010). Categories of financial crime. Journal of Financial Crime, 17(4), 441–458.
Grudzevych, Ya.V. (2009). International experience in forming a financial intelligence body. Regional economy, 2, 166–172. (In Ukrainian).
ICA (International Compliance Association). (2021). What is Financial Crime? Retrieved from https://www.int-comp.org/careers/your-career-in-financial-crime-prevention/what-is-financial-crime/.
Jeyong, J., & Julak, L. (2017). Contemporary Financial Crime. Journal of Public Administration and Governance, 7 (2), 88-97. Retrieved from https://www.researchgate.net/publication/317609934_Contemporary_Financial_Crime.
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Kharko D.M. (2010) Criminological problems in determining the concept and features of moderneconomic crime as a factor of shadow economy of Ukraine. Actual problems of the state and law (In Ukrainian). Retrieved from http://www.apdp.in.ua/v55/119.pdf.
Klochko, V.M. (2013). Foreign experience in criminal law protection of the securities market. Scientific Bulletin of the NAVS, 4, 275–282. (In Ukrainian). Retrieved from http://nbuv.gov.ua/UJRN/Nvknuvs_2013_4_39.
Kovbel, A. (2017). About fraud in Ukrainian companies. Kreston Ukraine. (In Ukrainian). Retrieved from https://kreston-gcg.com/en/shahrajstvo-v-ukrajinskih-kompanijah/.
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Kuchmii, T.O. (2020). Features of financial investigations: the international aspect and the possibility of implementation. Accounting, Analysis and Auditing, 31 (70), 2, 159-162. (In Ukrainian). Retrieved from http://www.econ.vernadskyjournals.in.ua/journals/2020/31_70_2/31_70_2_2/29.pdf.
Lagarde, C. (2016). Addressing corruption–openly. International Monetary Fund. Retrieved from https://www.elibrary.imf.org/view/books/076/23461-9781513563237-en/23461-9781513563237-en-book.xml.
Lepsky, S.I. (2014). Foreign experience in the use of financial investigations in law enforcement. Law and society, 2, 189–194. (In Ukrainian).
Levi, M., & Wall, D. (2004). Technologies, security, and privacy in the post 9/11 European information society. Journal of Law and Society, 31(2), 194–220. https://doi.org/10.1111/j.1467-6478.2004.00287.x.
Marchenko, V.Yu. (2017). Financial police in Ukraine through the prism of the experience of foreign countries. Transcarpathian legal readings, 1, 202–208. (In Ukrainian). Retrieved from https://dspace.uzhnu.edu.ua/jspui/bitstream/lib/13716/1/%D0%A4%D0%86.pdf.
McGuire, M., & Dowling, S. (2013). Cybercrime: A review of the evidence. Summary of key findings and implications. Home Office Research Report, 75.
Melnichuk, T.V. (2009). Organized forms of criminal activity in the foreign economic sphere. (dissertation for a scientific degree candidate of legal sciences) Odessa National Law Academy, Ukraine. 246. (In Ukrainian). Retrieved from http://dspace.onua.edu.ua/bitstream/handle/11300/2078/%D0%9C%D0%B5%D0%
BB%D1%8C%D0%BD%D0%B8%D1%87%D1%83%D0%BA%20%D0%A2.%D0%92..pdf?sequence=1&isAllowed=y.
Michel, P. (2008). Financial crimes: the constant challenge of seeking effective prevention solutions. Journal of Financial Crime, 15(4), 383–397.
Ministry of Economy of Ukraine. (2020) Macroeconomic analysis and forecasting. (In Ukrainian). Retrieved from https://www.me.gov.ua/Tags/DocumentsByTag?lang=uk-UA&id=46442994-b673-481b-bdf4-8941551bc942&tag=EkonomichnaSituatsiiaTaMakroekonomichnePrognozuvannia.
Murphy, P.R. & Free, C. (2016). Broadening the Fraud Triangle: Instrumental Climate and Fraud. Behaviroural research in accounting. 28(1), 41-56.
O'Brien. (2019). Battling the rising threat of white collar crime. Chartered Accountants Ireland. Retrieved from https://www.charteredaccountants.ie/News/battling-the-rising-threat-of-white-collar-crime.
Paientko, T., & Fedosov, V. (2016). Bureaucracy as a public institution of government. Securities Market, 7–8, 11–22. (In Ukrainian).
Paientko, T.V. (2013). Institutionalization of fiscal regulation of financial flows. Kyiv: DKS Center, 294. (In Ukrainian).
Pik, S. (2013). Intelligence in the modern world and its priorities. Visnyk de la Universidad Nacional de Lviv. Serie: Relaciones Internacionales, 32, pp 70-76Retrieved from http://nbuv.gov.ua/UJRN/VLNU_Mv_2013_32_12.
PricewaterhouseCoopers Ukraine. (2011). World Survey of Economic Crime. (In Russian). Retrieved from https://www.pwc.com/ua/en/survey/2018/economic-crime-survey.html.
PWC. (2018) PWC World Economic Crimes and Fraud Survey. Survey of Ukrainian Organizations. Removing fraud from the shadows. (In Ukrainian). Retrieved from https://www.pwc.com/ua/en/survey/2018/economic-crime-survey.html.
Rahman, R.A., & Anwar, I.S. (2014). Effectiveness of fraud prevention and detection techniques in Malaysian Islamic banks. Procedia-Social and Behavioral Sciences, 145, 197–202
Razaee, Z. (2005). Causes, consequences, and deterrence of financial statement fraud. Critical Perspective of Accounting, 16, 277–298.
Report to the Nations. (2018). Global Study on Occupational Fraud and Abuse. Association of Certified Fraud Examiners. Retrieved from https://www.acfe.com/report-to-the-nations/2018/.
Rider, N., Turksen, U., & Hassler, S. (2014). Fighting financial crime in the global economic crisis. Routledge. Retrieved from https://www.routledge.com/Fighting-Financial-Crime-in-the-Global-Economic-Crisis/Ryder-Turksen-Hassler/p/book/9781138218895.
Rohovenko, D.S. (2011). Ensuring anti-fraud in the field of financial services. Bulletin of the Ministry of Justice of Ukraine, 12, 55-60. (In Ukrainian). Retrieved from http://nbuv.gov.ua/UJRN/bmju_2011_12_9.
Ruggiero, V. (2015). Financial crime after the crisis in the UK. Archivos de Criminología, Criminalística Y Seguridad Privada, 5.
Ryder, N. (2011). Financial crime in the 21st century: law and policy. Gloucestershire: Edward Elgar Publishing.
Sadgali, I., Sael, N., & Benabbou, F. (2019). Performance of machine learning techniques in the detection of financial frauds. Procedia Computer Science, 148, 45–54.
Snyder, H., & Khreshchentsi, A. (2009). Intellectual capital and economic espionage: new crimes and new protections. Journal of Financial Crime, 16(3), 245–254.
State Financial Monitoring Service of Ukraine (2017). Typological research of the State Financial Monitoring Service of Ukraine for 2016, 2015, 2014. (In Ukrainian). Retrieved from https://finmonitoring.in.ua/wp-content/uploads/2018/04/tipologichni-doslidzhennya-ua_2014_15_16.pdf.
Tikhonova, O.V. (2018). Features of financial crime in the United States in modern conditions. Legal Bulletin, 7, 2, 244-250. (In Ukrainian).
Tishchenkova, S., Cherniak, N., Chaplynska, Yu., & Soldatenko, O. (2019). Transformation of the nature of terrorism in the conditions of glocal social space: political, legal, economic and communication aspects. Economic Annals-XXI, 178(7-8), 4-16. doi: https://doi.org/10.21003/ea.V178-01
Tishchenkova, S., Harcusha, A., & Cherniak, N. (2018). Counter-terrorism strategies at the interstate level: economic, legal and sociocultural dimensions. Economic Annals-XXI, 173 (9-10), 4-9. https://doi.org/10.21003/ea.V173-01
Tykhonova, O. (2019). Current issues of financial crime prevention. Criminology, 1, 150-153. (In Ukrainian). Retrieved from http://pgp-journal.kiev.ua/archive/2019/1/29.pdf.
Vitvitskiy, S.S., Kurakin, O.N., Pokataev, P.S., Skriabin, O.M., & Sanakoiev, D.B. (2021a). Formation of a new paradigm of anti-money laundering: The experience of Ukraine. Problems and Perspectives in Management. 19, 1, 354-363.
Vitvitskiy, S.S., Kurakin, O.N., Pokataev, P.S., Skriabin, O.M., & Sanakoiev, D.B. (2021b). Peculiarities of cybercrime investigation in the banking sector of Ukraine: review and analysis. Banks and Bank Systems, 16(1), 69-80. doi:10.21511/bbs.16(1).2021.07
Wall, D. (2007). Cybercrime: The Transformation of Crime in the Information Age. Cambridge. Polity.
Western Union. (2021). Types of fraud. Fraudsters gain your trust and then steal your money. (In Ukrainian). Retrieved from https://www.westernunion.com/ua/uk/fraud-awareness/fraud-types.html.
Zoldi, S. (2015). Using anti-fraud technology to improve the customer experience. Computer Fraud & Security, 7, 18–20. https://doi.org/10.1016/S1361-3723(15)30067-1.
Achim, M.V., Borlea, N.S., Găban, L., & Cuceu, I.C. (2018). Rethinking the shadow economy in terms of happiness: Evidence for the European Union member states. Technological and Economic Development of Economy, 24, (1), 199–228. https://doi.org/10.3846/20294913.2016.1209250
Achim, M.V., Borlea, S.N., & Văidean, V.L. (2021). Does technology matter for combating economic and financial crime? A panel data study. Technological and Economic Development of Economy, 27(1), 223-261. https://doi.org/10.3846/tede.2021.13977.
Amoore, L., & de Goede, M. (2005). Governance, risk, and data veillance in the war on terror. Crime, Law, and Social Change, 43, 149–173. https://doi.org/10.1007/s10611-005-1717-8.
Antinori, A. (2018). Systemic corruption: Weapons of the twenty-first century, organized crime and the mafia in fraud and corruption. Springer, Cham.
Arbeláez, D.F., Correa Cruz, L. and Silva, J. (2013). An approach to developments in forensic research. Tend,. 14(2), 216-230. ISSN 0124-8693.
Bolton, R.J., & Hand, D.J. (2002). Statistical fraud detection: A review. Retrieved from http://metalab.uniten.edu.my/~abdrahim/ntl/Statistical%20Fraud%20Detection%20A%20Review.pdf.
Bura, O.V., & Dobrovolska, I.I. (2017). Financial fraud in Ukraine and countermeasures. (In Ukrainian). Retrieved from http://libfor.com/index.php?newsid=2879.
Business Forensics. (2021). The History of Financial Crime: Exploring Examples of Modern Money Crimes. Retrieved from https://businessforensics.nl/financial-crime-history/.
Chunytska, I.I. (2017). Measures to prevent financial fraud and money laundering. Problems of Economics, 2, 282-291. (In Ukrainian). Retrieved from https://www.problecon.com/export_pdf/problems-of-economy-2017-2_0-pages-282_291.pdf.
FATF. (2019). Guidance for a Risk-Based Approach for Legal Professionals, FATF, Paris. Retrieved from https://www.fatf-gafi.org/media/fatf/documents/reports/Risk-Based-Approach-Legal-Professionals.pdf.
FBI. (2018). White-Collar Crime. Retrieved from https://www.fbi.gov/investigate/white-collar-crime.
Gottschalk, P. (2010). Categories of financial crime. Journal of Financial Crime, 17(4), 441–458.
Grudzevych, Ya.V. (2009). International experience in forming a financial intelligence body. Regional economy, 2, 166–172. (In Ukrainian).
ICA (International Compliance Association). (2021). What is Financial Crime? Retrieved from https://www.int-comp.org/careers/your-career-in-financial-crime-prevention/what-is-financial-crime/.
Jeyong, J., & Julak, L. (2017). Contemporary Financial Crime. Journal of Public Administration and Governance, 7 (2), 88-97. Retrieved from https://www.researchgate.net/publication/317609934_Contemporary_Financial_Crime.
Khamyha, Yu.Ya. (2020). Financial fraud: identification criteria and areas of minimization: (dissertation for the degree of Doctor of Philosophy in specialty Finance, Banking and Insurance). Western Ukrainian National University of the Ministry of Education and Science of Ukraine, Ternopil. (In Ukrainian)
Kharko D.M. (2010) Criminological problems in determining the concept and features of moderneconomic crime as a factor of shadow economy of Ukraine. Actual problems of the state and law (In Ukrainian). Retrieved from http://www.apdp.in.ua/v55/119.pdf.
Klochko, V.M. (2013). Foreign experience in criminal law protection of the securities market. Scientific Bulletin of the NAVS, 4, 275–282. (In Ukrainian). Retrieved from http://nbuv.gov.ua/UJRN/Nvknuvs_2013_4_39.
Kovbel, A. (2017). About fraud in Ukrainian companies. Kreston Ukraine. (In Ukrainian). Retrieved from https://kreston-gcg.com/en/shahrajstvo-v-ukrajinskih-kompanijah/.
Kovbel, A. (2019). Fraud within the company. How to protect yourself? Interfax-Ukraine (In Ukrainian). Retrieved from https://biz.nv.ua/eng/experts/shahraystvo-vseredini-kompaniji-yakzahistitisya-50009055.html.
Kryvoruchko, L.S., & Nazarenko, P.G. (2012). Groups of ways to commit financial fraud as an element of forensic characterization of crimes of this type. (In Ukrainian). Retrieved from http://eir.zntu.edu.ua/bitstream/123456789/1363/1/Nazarenko_Groups_w ays_to_commit_financial_fraud.pdf.
Kuchmii, T.O. (2020). Features of financial investigations: the international aspect and the possibility of implementation. Accounting, Analysis and Auditing, 31 (70), 2, 159-162. (In Ukrainian). Retrieved from http://www.econ.vernadskyjournals.in.ua/journals/2020/31_70_2/31_70_2_2/29.pdf.
Lagarde, C. (2016). Addressing corruption–openly. International Monetary Fund. Retrieved from https://www.elibrary.imf.org/view/books/076/23461-9781513563237-en/23461-9781513563237-en-book.xml.
Lepsky, S.I. (2014). Foreign experience in the use of financial investigations in law enforcement. Law and society, 2, 189–194. (In Ukrainian).
Levi, M., & Wall, D. (2004). Technologies, security, and privacy in the post 9/11 European information society. Journal of Law and Society, 31(2), 194–220. https://doi.org/10.1111/j.1467-6478.2004.00287.x.
Marchenko, V.Yu. (2017). Financial police in Ukraine through the prism of the experience of foreign countries. Transcarpathian legal readings, 1, 202–208. (In Ukrainian). Retrieved from https://dspace.uzhnu.edu.ua/jspui/bitstream/lib/13716/1/%D0%A4%D0%86.pdf.
McGuire, M., & Dowling, S. (2013). Cybercrime: A review of the evidence. Summary of key findings and implications. Home Office Research Report, 75.
Melnichuk, T.V. (2009). Organized forms of criminal activity in the foreign economic sphere. (dissertation for a scientific degree candidate of legal sciences) Odessa National Law Academy, Ukraine. 246. (In Ukrainian). Retrieved from http://dspace.onua.edu.ua/bitstream/handle/11300/2078/%D0%9C%D0%B5%D0%
BB%D1%8C%D0%BD%D0%B8%D1%87%D1%83%D0%BA%20%D0%A2.%D0%92..pdf?sequence=1&isAllowed=y.
Michel, P. (2008). Financial crimes: the constant challenge of seeking effective prevention solutions. Journal of Financial Crime, 15(4), 383–397.
Ministry of Economy of Ukraine. (2020) Macroeconomic analysis and forecasting. (In Ukrainian). Retrieved from https://www.me.gov.ua/Tags/DocumentsByTag?lang=uk-UA&id=46442994-b673-481b-bdf4-8941551bc942&tag=EkonomichnaSituatsiiaTaMakroekonomichnePrognozuvannia.
Murphy, P.R. & Free, C. (2016). Broadening the Fraud Triangle: Instrumental Climate and Fraud. Behaviroural research in accounting. 28(1), 41-56.
O'Brien. (2019). Battling the rising threat of white collar crime. Chartered Accountants Ireland. Retrieved from https://www.charteredaccountants.ie/News/battling-the-rising-threat-of-white-collar-crime.
Paientko, T., & Fedosov, V. (2016). Bureaucracy as a public institution of government. Securities Market, 7–8, 11–22. (In Ukrainian).
Paientko, T.V. (2013). Institutionalization of fiscal regulation of financial flows. Kyiv: DKS Center, 294. (In Ukrainian).
Pik, S. (2013). Intelligence in the modern world and its priorities. Visnyk de la Universidad Nacional de Lviv. Serie: Relaciones Internacionales, 32, pp 70-76Retrieved from http://nbuv.gov.ua/UJRN/VLNU_Mv_2013_32_12.
PricewaterhouseCoopers Ukraine. (2011). World Survey of Economic Crime. (In Russian). Retrieved from https://www.pwc.com/ua/en/survey/2018/economic-crime-survey.html.
PWC. (2018) PWC World Economic Crimes and Fraud Survey. Survey of Ukrainian Organizations. Removing fraud from the shadows. (In Ukrainian). Retrieved from https://www.pwc.com/ua/en/survey/2018/economic-crime-survey.html.
Rahman, R.A., & Anwar, I.S. (2014). Effectiveness of fraud prevention and detection techniques in Malaysian Islamic banks. Procedia-Social and Behavioral Sciences, 145, 197–202
Razaee, Z. (2005). Causes, consequences, and deterrence of financial statement fraud. Critical Perspective of Accounting, 16, 277–298.
Report to the Nations. (2018). Global Study on Occupational Fraud and Abuse. Association of Certified Fraud Examiners. Retrieved from https://www.acfe.com/report-to-the-nations/2018/.
Rider, N., Turksen, U., & Hassler, S. (2014). Fighting financial crime in the global economic crisis. Routledge. Retrieved from https://www.routledge.com/Fighting-Financial-Crime-in-the-Global-Economic-Crisis/Ryder-Turksen-Hassler/p/book/9781138218895.
Rohovenko, D.S. (2011). Ensuring anti-fraud in the field of financial services. Bulletin of the Ministry of Justice of Ukraine, 12, 55-60. (In Ukrainian). Retrieved from http://nbuv.gov.ua/UJRN/bmju_2011_12_9.
Ruggiero, V. (2015). Financial crime after the crisis in the UK. Archivos de Criminología, Criminalística Y Seguridad Privada, 5.
Ryder, N. (2011). Financial crime in the 21st century: law and policy. Gloucestershire: Edward Elgar Publishing.
Sadgali, I., Sael, N., & Benabbou, F. (2019). Performance of machine learning techniques in the detection of financial frauds. Procedia Computer Science, 148, 45–54.
Snyder, H., & Khreshchentsi, A. (2009). Intellectual capital and economic espionage: new crimes and new protections. Journal of Financial Crime, 16(3), 245–254.
State Financial Monitoring Service of Ukraine (2017). Typological research of the State Financial Monitoring Service of Ukraine for 2016, 2015, 2014. (In Ukrainian). Retrieved from https://finmonitoring.in.ua/wp-content/uploads/2018/04/tipologichni-doslidzhennya-ua_2014_15_16.pdf.
Tikhonova, O.V. (2018). Features of financial crime in the United States in modern conditions. Legal Bulletin, 7, 2, 244-250. (In Ukrainian).
Tishchenkova, S., Cherniak, N., Chaplynska, Yu., & Soldatenko, O. (2019). Transformation of the nature of terrorism in the conditions of glocal social space: political, legal, economic and communication aspects. Economic Annals-XXI, 178(7-8), 4-16. doi: https://doi.org/10.21003/ea.V178-01
Tishchenkova, S., Harcusha, A., & Cherniak, N. (2018). Counter-terrorism strategies at the interstate level: economic, legal and sociocultural dimensions. Economic Annals-XXI, 173 (9-10), 4-9. https://doi.org/10.21003/ea.V173-01
Tykhonova, O. (2019). Current issues of financial crime prevention. Criminology, 1, 150-153. (In Ukrainian). Retrieved from http://pgp-journal.kiev.ua/archive/2019/1/29.pdf.
Vitvitskiy, S.S., Kurakin, O.N., Pokataev, P.S., Skriabin, O.M., & Sanakoiev, D.B. (2021a). Formation of a new paradigm of anti-money laundering: The experience of Ukraine. Problems and Perspectives in Management. 19, 1, 354-363.
Vitvitskiy, S.S., Kurakin, O.N., Pokataev, P.S., Skriabin, O.M., & Sanakoiev, D.B. (2021b). Peculiarities of cybercrime investigation in the banking sector of Ukraine: review and analysis. Banks and Bank Systems, 16(1), 69-80. doi:10.21511/bbs.16(1).2021.07
Wall, D. (2007). Cybercrime: The Transformation of Crime in the Information Age. Cambridge. Polity.
Western Union. (2021). Types of fraud. Fraudsters gain your trust and then steal your money. (In Ukrainian). Retrieved from https://www.westernunion.com/ua/uk/fraud-awareness/fraud-types.html.
Zoldi, S. (2015). Using anti-fraud technology to improve the customer experience. Computer Fraud & Security, 7, 18–20. https://doi.org/10.1016/S1361-3723(15)30067-1.
Published
2021-09-29
How to Cite
Slinko, S. V., Yepryntsev, P. S., Shapar, A. O., Sanakoiev, D. B., & Harkusha, A. H. (2021). Modern indicators of financial crimes detection and their prevention in Ukraine. Amazonia Investiga, 10(44), 61-72. https://doi.org/10.34069/AI/2021.44.08.6
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