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.

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At present, business is not going through the best of times in Russia. In the context of modern financial policy, insolvency (bankruptcy) procedures are among the most important means of crisis management of the economic situation at the level of the Russian Federation and its subjects, and at the level of municipalities. The article analyzes the level of financial insolvency (bankruptcy) depending on the industry of economic entities for 2015-2017, its dynamics and the main reasons

The article presents the author's view on corporate fraud, considers the main causes of their occurrence, studied their types. The concept of "corporate corruption"has been clarified. Corporate fraud is considered as a significant threat to the economic security of the company.

The article raises an urgent problem for modern Russia – the need to ensure the economic security of higher education in the country. The author reveals the essence of economic security of higher education, identifies and reveals the threats that need to be overcome on the way to the goal - the formation of an innovative economy through the modernization of higher education with the achievement and preservation of a given level of economic security. Attention is paid to the main elements of economic security of higher education, its subsystems and levels.