TRANSNATIONAL FRAUD AND METHODS OF ITS INVESTIGATION

Abstract

The article examines transnational fraud as different from traditional fraudulent activities. It is emphasized that modern transnational fraudsters operate using advanced technologies, first of all Internet systems, with the help of which they expand the list of possible victims of fraud and make it difficult for law enforcement agencies of different countries, who are forced to overcome bureaucratic obstacles for joint activities. Modern scientists even distinguish cyber fraud as a separate type of fraud. It is noted that strengthening cooperation with law enforcement agencies of other countries and international organizations is necessary in cases of investigation of transnational fraud.

It is emphasized that fraudsters often use corruption in the public and private sectors to commit and further conceal crimes. Therefore, in order to successfully investigate transnational fraud, it is necessary to pay attention to the possibility of such corrupt actions.

Very often, transnational fraud consists of two types of criminal actions: the main one, aimed at obtaining illegal profit, and the auxiliary one, aimed either at the preparation or at the concealment of the main crime. These auxiliary actions often form part of independent crimes, or are prosecuted in an administrative or disciplinary manner. The article examines the phenomenon of transnational financial fraud as a specific phenomenon of modern crime based on the use of advanced technologies and psychological methods of influence. The main aspects of the theory of the fraud triangle, which explains the motivation for crime through three elements: opportunity, incentive and rationalization, are revealed.

The peculiarities of transnational fraud are analyzed, including the multicomponent nature of criminal schemes, the connection with modern cyber technologies and the use of international financial instruments. Examples of real cases of transnational fraud, including incidents in Great Britain and the United States, are provided, as well as the experience of law enforcement agencies in combating such crimes.

Particular attention is paid to the international cooperation of law enforcement agencies, the participation of banking institutions in the investigation of crimes, as well as technical tools used to detect and prevent financial fraud.