Шахрайство в логістичній діяльності як загроза економічній безпеці підприємств
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Дата
2026
Назва журналу
Номер ISSN
Назва тому
Видавець
Видавничий дім «Гельветика»
Анотація
Систематизовано основні шахрайські схеми в логістичній діяльності та визначено напрями їх впливу на економічну безпеку підприємств. Проаналізовано судову та правоохоронну практику України, Німеччини та Сполучних Штатів Америки, а також узагальнено інструменти запобігання шахрайству в логістичних процесах. Запропоновано методику комплексної верифікації учасників логістичної операції, яка передбачає послідовну перевірку юридичних, контактних, фінансових, документальних, транспортних, репутаційних та операційних аспектів співпраці. Практична цінність одержаних результатів полягає у можливості їх використання логістичними підприємствами для вдосконалення системи економічної безпеки, управління ризиками та запровадження превентивних заходів щодо запобігання шахрайським проявам.
The increasing complexity of supply chains, the active implementation of digital technologies, and the expanding use of electronic platforms in transportation activities by business entities are accompanied by the emergence of new risks associated with fraudulent actions and cyber threats. Under such conditions, ensuring the economic security of enterprises engaged in the organization and management of logistics processes becomes particularly important. The purpose of the article is to investigate manifestations of fraud in logistics activities and determine their impact on the economic security of enterprises, as well as to substantiate tools for counteracting relevant threats. The study employed methods of analysis, synthesis, comparison, systematization, and generalization, which made it possible to identify the characteristics of common fraudulent schemes in logistics, assess the nature of their impact on individual components of economic security, and analyze judicial practice related to such cases in Ukraine, Germany, and the United States of America. It has been determined that the most common threats include the activities of fictitious carriers and freight forwarding companies, document forgery, manipulation of bank details, unlawful appropriation of cargo, hacking of accounts on digital platforms, and the use of artificial intelligence technologies for fraudulent purposes. The findings indicate that the consequences of such violations affect the financial, property, contractual, operational, informational, legal, personnel, and reputational components of enterprise activities. An integrated anti-fraud approach involving counterparty verification procedures, electronic document management, internal control, protection of information resources, and enhancement of personnel awareness regarding contemporary risks has been substantiated. A methodology for the comprehensive verification of participants in logistics operations has been proposed, providing for the consistent assessment of legal, contact, financial, documentary, transport, reputational, and operational aspects of cooperation. The proposed methodology can be adapted to enterprises of different sizes and used as a preventive tool to strengthen economic security and reduce the likelihood of fraudulent activities.
The increasing complexity of supply chains, the active implementation of digital technologies, and the expanding use of electronic platforms in transportation activities by business entities are accompanied by the emergence of new risks associated with fraudulent actions and cyber threats. Under such conditions, ensuring the economic security of enterprises engaged in the organization and management of logistics processes becomes particularly important. The purpose of the article is to investigate manifestations of fraud in logistics activities and determine their impact on the economic security of enterprises, as well as to substantiate tools for counteracting relevant threats. The study employed methods of analysis, synthesis, comparison, systematization, and generalization, which made it possible to identify the characteristics of common fraudulent schemes in logistics, assess the nature of their impact on individual components of economic security, and analyze judicial practice related to such cases in Ukraine, Germany, and the United States of America. It has been determined that the most common threats include the activities of fictitious carriers and freight forwarding companies, document forgery, manipulation of bank details, unlawful appropriation of cargo, hacking of accounts on digital platforms, and the use of artificial intelligence technologies for fraudulent purposes. The findings indicate that the consequences of such violations affect the financial, property, contractual, operational, informational, legal, personnel, and reputational components of enterprise activities. An integrated anti-fraud approach involving counterparty verification procedures, electronic document management, internal control, protection of information resources, and enhancement of personnel awareness regarding contemporary risks has been substantiated. A methodology for the comprehensive verification of participants in logistics operations has been proposed, providing for the consistent assessment of legal, contact, financial, documentary, transport, reputational, and operational aspects of cooperation. The proposed methodology can be adapted to enterprises of different sizes and used as a preventive tool to strengthen economic security and reduce the likelihood of fraudulent activities.
Опис
Ключові слова
ланцюги постачання, внутрішній контроль, кіберризики, контрагенти, цифрові платформи, інформаційний захист, перевезення, комплаєнс, supply chains, internal control, cyber risks, counterparties, digital platforms, information security, transportation, compliance
Бібліографічний опис
Лега, О. Шахрайство в логістичній діяльності як загроза економічній безпеці підприємств [Текст] / О. Лега, Я. Тараненко // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [редкол.: О. Ю. Кудріна (гол. ред.), В. В. Божкова, Р. А. Дименко, І. М. Зеліско та ін.]. – 2026. – № 3 (24). – С. 103–110. – DOI: https://doi.org/10.32782/dees.24-15