Legal and accounting aspects in the identification and prevention of economic fraud in companies in the Republic of Moldova

Economic fraud represents a significant challenge for companies in the Republic of Moldova, having a major impact on financial stability and the integrity of the economic market. This article analyzes the relevant legislative and regulatory framework for preventing and identifying economic fraud, highlighting the most common types of fraud in the business environment, such as financial manipulation and embezzlement. It also examines methods for detecting fraud, such as financial auditing, data analysis, and the use of advanced technologies, including artificial intelligence and blockchain. The article explores the effects of fraud on the national economy and emphasizes the importance of implementing an integrated financial reporting system, supported by solid internal controls and strict regulations. The proposed recommendations aim to improve the measures for preventing, identifying, and combating economic fraud, promoting a safer and more transparent business environment in the Republic of Moldova.