Generolo Jono Žemaičio Lietuvos karo akademija

It has been revealed that the legal and doctrinal basis of information security in Ukraine developed symptomatically and haphazardly. This is largely due to the fact that modern research methods are based on different worldview positions, solve research problems in different ways, and also use excellent research strategies. In addition, information security was primarily viewed as the information security of the state. Subsequently, the intensification of informatization processes in all areas, especially the growth in the importance of technical protection of information, led to the formation of legal support for the protection of information as an integral component of the security of enterprises, institutions and organizations, as well as individual sectors of the economy. At the turn of the millennium, the question of international information security, as well as cybersecurity as part of information security, became acute. The stages of the formation of Ukrainian legislation in the information sphere in general, and information security in particular, have been analyzed, and it has been found that at each of these stages, the information security of a person remained a secondary issue. Increasing the efficiency of administrative and legal support for information security in Ukraine is possible through the implementation of a set of legal measures, which include: clear reflection in law and state institutions of the orientation on the combination of public and private economic interests in the information sphere; constant and consistent use of all human rights mechanisms and procedures to overcome conflicts in the information sphere; raising the legal level of consciousness and activities of civil servants, representatives of all branches and levels of government, and the country’s population.

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.