MODELLING A FORENSIC ECONOMIC EXPERTISE

Abstract

The article is devoted to the issue of developing a unified conceptual approach to the creation and adaptation of procedures and methods formalized to the object of forensic-economic expertise. The relevance of the research is determined by the need to systematize methods of forensic economic expertise adjusted to common or individual tasks that need to be solved during the pre-trial investigation or trial. The article analyzes the correlation between the tasks of a forensic expert as perception of the nature of criminogenic processes reflected in the system of accounting and methods of examination. The methodical approach was elaborated and the system of individual methods related to the algorithm of solving the problem of forensic economic expert through their procedures was modeled. Interaction of elements of the given model in the direction of their formalization presupposes the solution of individual forensic examination tasks, taking into account the nature of initial information about the object of forensic economic examination, its description on the basis of the formalized form. The proposed modeling of the expert examination process logically connects together the expert’s tasks, methods and the theoretical basis for the application of relevant procedures that are aligned with the overall goal of forensic economic examination. The results of expert examination process are logically concluded in the expert’s report. The presence of necessary condition to apply the proposed model of forensic economy expertise is proven, which include the creation of formalized description of the object branch of expertise - illegal (lawbreaking) activity and its reflection in the system of accounting. The main advantages of application of the forensic accounting model is creation of additional information possibilities to assess efficiency of the accounting system organization, efficiency of its control function as well as formation of restorative function and formation of reference and analytical data on reaction to unlawful actions of responsible persons. Practical results of application of methodological basis for construction of expert economic research taking into account the suggested scientific logic of its realization are new possibilities of generalization of practical activity of forensic experts in the area of research of economic offences, disclosure of potential of the whole set of instruments to perceive the object of forensic economic expert examination acquired by practice.