| | | | PROBLEMS OF MODERN ECONOMICS, N 2 (74), 2020 | | | | PROBLEMS OF MODERNIZATION AND TRANSITION TO INNOVATIVE ECONOMY | | | Konopliannik T. M.
Chair of Auditing and Internal Controlling, St. Petersburg State Economy University, PhD (Economics), Professor
Sergushenkova V. Yu.
Assistant Professor, Chair of Auditing and Internal Controlling, St. Petersburg State University of Economics
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| | | The article focuses on the specific feature of the fourth industrial revolution, such as digitalization and globalization that produced their impact upon all aspects of public and economic life, including economic crime. The authors focus on the most topical issues of control over the ever-growing economic crime on the basis of internet technologies. Theoretically the article is based on theories such as those by A. Giddens and M. McLuhan; it analyzes relations between effective controlling measures and digitalization of societal relations. The authors emphasize the importance of interaction of all controlling organs to fully prevent all economic crime. | | Key words: economic crime, «fraud triangle», control, auditing, globalization, reporting, risks, information | | Pages: 50 - 52 |
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