The fight against economic offenses today has acquired the character of an extremely urgent problem that needs special qualified research. The current stage of development of the free market requires the development of a fundamentally new, scientifically based approach to the investigation of this type of offense. Forensic accounting expertise is a priority for law enforcement to prevent, prevent and solve economic crimes.
The specifics of the modern market is such that the sphere of various financial, credit, tax and other legal relations requires a deep and professional comprehensive study. In the vast majority of cases of official, economic crimes, as well as major thefts, they resort to the technical capabilities of such a law enforcement industry as forensic accounting.
This type of forensic research is assigned during pre-trial inquiry or judicial investigation. The tasks of a forensic examination of this kind include establishing the truth, the perpetrators and assessing the damage caused to the state or enterprise. Often this event plays a crucial role in the investigation of complex and intricate economic offenses. Forensic accounting expertise, on the timeliness and correctness of which sometimes the completion of investigative actions depends on the deadlines established by law, also contributes to the adoption of preventive measures to preserve public and private property.
Violations in the economic sphere, as a rule, are committed using various financial and economic frauds, the study of which requires the use of a complex set of knowledge relating to different scientific fields, which implies the presence of universal specialists. Faced with the need to study any business transactions or economic indicators, investigators or the judiciary often turn to expert accountants for help, who are just such broad-based specialists. They will be able to competently answer a variety of economic questions and assess the financial circumstances of a particular criminal case.
In such circumstances, forensic accounting expertise is called upon not only to professionally cover all the specific economic and financial aspects of this investigation, but also to predict the further development of criminally significant situations in this area that will certainly accompany various types of economic activity. The use of this prognostic material is of great importance for creating a socio-economic theoretical base for the prevention and prevention of such crimes in the future.
The use of specialized knowledge of expert accountants and special techniques used by the judicial investigating authorities allows us to fully establish and make an objective assessment of the signs of distortion of information of an economic nature, to determine and quantify the negative economic and financial phenomena and situations resulting from illegal actions, as well as find out the degree of their impact on various indicators of the enterprise.
A forensic accounting examination is appointed and conducted when it is necessary to analyze the primary and consolidated accounting documentation, which contains a number of evidence capable of highlighting various aspects of a committed economic crime. During such events, information from acts of a previously conducted documentary audit and data from expert opinions of related specialties, testimonies of witnesses, accused persons and materials of other criminal cases can be used.
The anti-crime focus of this type of expert activities is due to the need to protect the property and financial interests of the state, private individuals and business entities. The mechanism of such financial control is based on the use of various protective properties that are objectively inherent in accounting, tax 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.