At the invitation of Liudmyla Parfentii, Candidate of Economic Sciences, Associate Professor of the Department of Socio-Economic Disciplines of Sumy Branch, Kharkiv National University of Internal Affairs, Olha Tkachenko, Accountant of the Public Institution "Sumy Palace of Children and Youth", gave a lecture for 4th year full-time students in the discipline "Audit". The topic of the lecture was "Manipulation of accounts and falsification of accounting documents as the main forms of fraud in enterprises." The speaker revealed issues related to distortions in the financial statements due to fraud and their detection. In particular, possible ways of committing fraud and mercenary abuse using accounting documents were identified, as well as the main ways to detect and prevent them. The students listened with interest to the cases of fraud and abuse that the speaker had faced during her many years of experience as a chief accountant.