FINANCIAL FRAUD WITH BANK ACCOUNTS IN UKRAINE

Abstract

The article examines the most popular schemes of financial fraud and methods of combating them. The main ways of committing fraudulent actions with the financial resources of individuals and legal entities that use bank cards are described. The study shows what schemes fraudsters use to seize financial resources. The most popular of them are theft of a financial phone number, extortion of confidential information through calls and deceptive SMS messages, fraud of individuals on the Internet, theft of card data by installing fraudulent devices in ATMs. The number of cases of financial fraud and losses was analyzed, monitored and the dynamics of their constant growth was determined. Theoretical and methodological bases of formation of the mechanism of counteraction to financial fraud on the Internet and fraudulent schemes with bank cards of individuals are described. The necessity and importance of studying this topic are highlighted. The main reason and the need to detail financial fraud are to protect individuals and legal entities by raising their awareness of the safe storage and use of their financial resources. Ways and means of protection of individuals and legal entities from crimes of this kind are offered. The study, in particular, developed recommendations and proposals for a mechanism to combat financial fraud with the financial resources of individuals and legal entities on the Internet and fraudulent schemes with bank cards. The main tips for protecting the financial resources of individuals and legal entities are to increase the level of financial literacy of individuals, keeping confidential data secret, caution in communicating with strangers, caution when using ATMs to withdraw cash, regularity and frequency in changing passwords, responsibility and creativity time to create passwords for e-banking, etc. The study is important for households because it helps protect their financial resources, reduce the number of misled individuals and the number of stolen financial resources. The application of the research results will increase the efficiency of detection and investigation of schemes of Internet fraud, telephone and SMS fraud, fraud with bank cards, ATMs.