Forensic accounting: economic and legal basis

The struggle against economic violations today has become an extremely topical problem, requiring a special qualified study. The current stage of free market development requires the development of a fundamentally new, scientifically sound approach to investigating this type of offense. Forensic accounting expertise is a priority area of law enforcement activities for the prevention, prevention and disclosure of economic crimes.

The specificity of the modern market is such that the scope of various financial, credit, tax and other legal relations requires profound and professional comprehensive research. In the overwhelming majority of cases of official, economic crimes, as well as large embezzlement, they resort to technical capabilities of such a law enforcement industry as forensic accounting.

This type of scientific and forensic research is appointed during pre-trial inquiries or judicial investigations. The task of forensic examination of this kind is to establish the truth, the perpetrators and assess the damage caused to the state or enterprise. Often this event plays a decisive role in the investigation of complicated and intricate economic offenses. Forensic accounting expertise, from the timeliness and correctness of which sometimes depends the completion of investigative actions within the statutory time limits, also contributes to the adoption of preventive measures for the preservation of public and private property.

Offenses in the economic sphere, as a rule, are committed with the use of various financial and economic frauds, which require the use of a complex set of knowledge related to different scientific fields, which implies the presence of universal specialists. Faced with the need to investigate any economic transactions or economic indicators, investigators or the judiciary often seek help from accountants, who are just such a broad-based specialist. They will be able to respond to a variety of economic questions in a qualified manner and assess the financial circumstances of a particular criminal case.

In such circumstances, forensic accounting expertise is designed not only to professionally highlight all the specific economic and financial aspects of this investigation, but also to predict the further development of criminal-significant situations in this area, which are necessarily associated with various types of economic activity. The use of this prognostic material is of tremendous importance for the creation of a socio-economic theoretical base for the prevention and prevention of crimes of this kind in the future.

The use of specialized knowledge of accountants and special methods used by forensic authorities allows us to fully establish and make an objective assessment of the signs of distortion of economic information, to identify and measure in quantitative terms the negative economic and financial phenomena and situations that have arisen as a result of illegal actions, and To determine the degree of their impact on the various indicators of the enterprise.

Forensic accounting examination is appointed and conducted when it is necessary to analyze the primary and summary documentation of accounting, containing a number of factual data capable of highlighting various aspects of the committed economic crime. In the course of such events, information from acts of a previous documentary audit and data from expert opinions of related specialties, testimony of witnesses, accused and materials from other criminal cases can be used.

Anticriminogenic orientation of this type of expert activities is conditioned by the need to protect the property and financial interests of the state, individuals and business entities. The mechanism of such financial control is based on the use of various protective properties, which are objectively inherent in accounting, taxation and financial accounting. With the help of such expert actions, this protective function is carried out, many traces and signs of committed economic crimes are revealed.