The article is devoted to the problems of identifying, improving areas of prevention and combating corporate fraud. The article explores the dynamics of corporate fraud, and analyzes their classification. The article provides an analysis of the stages of development of international legal regulation of the specified subject area, which allowed to determine the composition and structure of information subject of economic control. In addition, the main methods of corporate fraud are identified. The research methodology was based on the main regulatory legal framework controlling the specified subject area. Based on the results of the study, a refined procedure for detecting fraud and distortion was developed and a model for detecting fraud was developed. A study conducted by the authors revealed that only the regulator and then the law enforcement agencies can give an unambiguous interpretation of actions on fraud and falsification of data in the financial statements of financial sector organizations. But at the same time, the presence of “stop factors” in the organization’s work, signaling signs of fraud and falsification of data in the financial statements, allows to quickly pause the production and business activities of investors and counterparties with this financial institution and avoid larger losses. It is concluded that in the current system of economic control, a number of areas that need significant changes are clearly distinguished.
The paper highlights theoretical and practical approaches to the development of a sustainable type of tourism in the region. The concept of “sustainable tourism development” has been clarified, the relationship between its components on the basis of the author’s approach has been identified, which allows finding its most promising segment – international cruise tourism. The paper also discusses the optimization model for the development of international tourism in a region. Among the main segments that influence the development of cruise tourism in the region, sea, river and expeditionary cruises are considered. The profitability of the segments that affect the sustainable development of international cruise tourism in the region has been calculated.