No abstract

In the article, the authors explore some aspects of the organization of accounting processes in Russia. It is said that it is necessary to improve the existing accounting system in the country, as this requires the active development of digital technologies that widely cover the economy. The reorientation of the existing accounting system in the Russian Federation to the needs of the digital economy is possible through the widespread use of various digital accounting algorithms. The implementation of the proposed ideas can lead to a qualitative change in the organization of management and decision-making in all major areas.

The article presents the author's view on the role of internal audit in the prevention of corporate fraud, the main aspects of the internal audit service. Attention is paid to the consideration of the General signs of corporate crimes. Corporate fraud is considered as a significant threat to the economic security of the company, and the organization of an effective internal audit system – as one of the mechanisms to prevent them.

In modern conditions, accompanied by a pandemic around the world, economic recession, a large number of threats arise that negatively affect not only the economy of individual enterprises, but also the entire state as a whole. Therefore, there is a need to maintain the economic security of the state at the proper level to eliminate potential and real threats. In a pandemic and economic recession, it is necessary to develop such directions for improving the economic security of the Russian Federation so that they meet modern realities. This monograph, devoted to the consideration of the main directions of improving the economic security of the Russian Federation in the conditions of economic recession and a pandemic, is the result of the joint work of teachers and students of the Department of Economic Security, Accounting and Law of the Don State Technical University.