PROBLEMS OF ACCOUNTING AND COUNTERACTING FRAUD IN THE CONTEXT OF MODERN CHALLENGES

Abstract

The purpose of the study is to analyze the trends in the registration of criminal offenses on the grounds of fraud in Ukraine in 2024, to study and search for levers to regulate punishments for crimes committed, and to develop recommendations for improving the system of registration of offenses. The methodology includes a comprehensive analysis of the problem of fraud in modern conditions, especially in view of martial law and digitalization. The study is based on the analysis of official statistics for 2024, which demonstrates a paradoxical decrease in the number of registered proceedings, despite the complexity of fraud schemes. A comparative analysis of statistical data and scientific works of domestic researchers was used. It is established that the decrease in the number of recorded fraudulent offenses recorded in 2024 probably does not reflect a real improvement in the crime situation, but is a consequence of possible problems in keeping records of crimes, their registration and changes in methodology. It is found that modern forms of fraud actively use digital technologies, which complicates their detection, collection of evidence and prosecution. In particular, various types of online fraud, such as phishing messages, fake charity collections, and international aid fraud are considered. The author examines the difficulties in distinguishing between Articles 185 and 190 of the Criminal Code of Ukraine in the qualification of crimes committed with the use of computer technologies, which indicates the need for unification of law enforcement approa Scientific novelty. The scientific novelty lies in the actualization of the problem of fraud latency in the context of the strengthening of its digital forms and martial law, as well as in the justification of the need for a systematic approach to counteracting this phenomenon. A set of measures is proposed, including the development of preventive monitoring using artificial intelligence, the creation of a unified register of cybercrime and the introduction of ethical hacking to identify and eliminate vulnerabilities in security systems. The results of the study can be used to improve the current legislation on the qualification of fraud in the context of digitalization, to develop effective strategies to combat cybercrime, and to raise public awareness of modern fraudulent schemes. The proposed recommendations will help improve the system of registration of offenses and ensure the principle of inevitability of punishment.