Mathematical Modeling of Financial Violation Detection in the Economic Forensics System to Ensure Enterprise Security in the Digital Economy

Classic approaches to economic forensics, focused primarily on retrospective analysis of primary documentation and ratio analysis, are unable to provide timely and reliable identification of complex, hidden abuse schemes in real time. The purpose of this article is to develop and test a mathematical model for detecting violations in enterprise financial data as an element of a modern economic forensics system in the context of digitalization. A conceptual approach is proposed that positions economic forensics as an independent field of knowledge aimed at ensuring the legal legitimacy of financial analysis and strengthening the cyber financial security of an enterprise. Particular attention is paid to the development of a mathematical model for the automated detection of financial violations.