MODERN APPROACHES OF FORENSIC ACCOUNTING METHODS IN DETECTING ILLEGAL WAGE OPERATIONS IN ENTERPRISES

Abstract

Introduction: this article examines contemporary forensic accounting methods designed to identify, analyze, and prevent illicit payroll schemes and off-the-books salary operations within corporate entities. Methods: the analytical framework relies on structured digital forensic auditing, data mining techniques, comparative compliance diagnostics, and Benford’s law compliance monitoring applied to payroll ledgers. Results: the research systemized the primary indicators of payroll manipulation into an operational diagnostic matrix and mapped variance thresholds where digital pattern recognition algorithms flag hidden economic anomalies. Discussion: the findings establish that traditional periodic financial audits are insufficient for tracking complex payroll fraud, meaning that the systematic integration of real-time behavioral monitoring and continuous transaction screening represents a vital prerequisite for maintaining corporate transparency, protecting employee social security components, and reducing tax evasion risks.