combating economic offenses today has become a very urgent problem in need of special qualified research.The current stage of development of the free market requires the development of a fundamentally new, science-based approach to the investigation of this type of offenses.Accounting Forensic examination serves a priority for law enforcement, prevention, prevention and detection of economic crime.
specifics of today's market is that the scope of the various financial, credit, tax and other legal relationships requires deep professional and comprehensive study.In the vast majority of cases of officials, economic crimes, as well as grand larceny, resorted to the technical possibilities of such law enforcement industry as forensic accounting.
This kind of scientific and forensic investigation is assigned to the pre-trial investigation or judicial inquiry.The objectives of the forensic part of such truth, perpetrators and evaluation caused damage to the state or enterprise.Often, the event plays a crucial role in the investigation of complex and intricate economic offenses.Accounting Forensic examination of the timeliness and accuracy of which sometimes depends on the completion of investigation within the statutory period, also contributes to the adoption of preventive measures for the safety of public and private property.
offenses in the economic sphere, as a rule, are made using a variety of financial and economic fraud, the study of which requires the use of a complex set of knowledge related to the different scientific areas, which implies the presence of universal specialists.Faced with the need to research any business operations or economic performance, or the judicial authorities, investigators often turn to experts-accountants who exactly are the generalists.They will be able to competently respond to a variety of economic issues, and to assess the financial circumstances of the particular criminal case.
In such circumstances, forensic accounting is designed not only to professionally address all the specific economic and financial aspects of this investigation, but also to predict the further development of relevant criminal cases in this area, certainly related to different economic activities.The use of this prognostic material is essential for the creation of social and economic theoretical framework for the prevention and the prevention of such crimes in the future.
Using specialized knowledge of experts-accountants and the special techniques used forensic investigative agencies, allows you to fully install and make an objective assessment of evidence of distortion of information of an economic nature, to identify and measure in quantitative terms, formed as a result of unlawful actions of the negative economic and financial events and situations,as well as to determine the degree of their impact on the various indicators of the company.
accounting Forensic examination is appointed and held when it is necessary to analyze the primary and consolidated accounting records, containing a number of evidence that can illuminate different aspects of economic crimes.In the course of such events can be used information of the acts previously performed audits and documentary evidence of expert opinions related specialties, witnesses, defendants and other materials of criminal cases.
Antikriminogennaya focus of this type of expert measures due to the need to protect property and financial interests of the state, individuals and legal entities.The mechanism of the financial control is based on the use of different protective properties that are inherent in an objective accounting, tax and financial accounting.With the help of expert actions performed this watchdog function, revealed many traces and signs of economic crimes.
