THE USE OF ECONOMIC AND FORENSIC MEANS IN PROVING FRAUD

The article reveals the diagnostic possibilities of using special economic knowledge implemented in the course of proving fraud. At the same time, special economic knowledge is considered as part of the arsenal of economic and forensic tools that can be used in several procedural and non-procedural methods of documentary research. In particular, we are talking about the most effective forms of using special economic knowledge, such as: documentary audits, financial expertise, audit, and document research. Further, the paper provides a consistent analysis of the most commonly used methods of committing fraud proven through the study of accounting documents and records. For example, a list of sources of economic information is presented, which is necessary for conducting documentary research in proving the following types of illegal activities: fraud committed when concluding and executing contracts for the needs of state institutions, carried out at pre-agreed prices; fraud committed by concluding a fictitious state contract; embezzlement of budget funds allocated as financial assistance under state programs. The paper also draws attention to a number of accounting and legal circumstances that affect the effectiveness of the use of documentary research. Thus, Federal Law No. 44-FZ of 05.04.2013 “On the contract system in the field of procurement of goods, works, and services for State and municipal needs” establishes the terms of the contract, which must be recorded in the procedural documents initially and after the change. In this light, the authors indicate a list of information that must be established by the person conducting the documentary research. In the final part of the article, attention is drawn to the most common limitations in conducting documentary research.

document research, examination, audit, accounting documents and records, draft accounting records, forms of using special economic knowledge, fraud, government contract, inspection, accounting records.

Lekhanova E. S., Leonov A. I., Sofin A. A., Butorov A. N., Solovev O. D. The use of economic and forensic means in proving fraud. Business. Education. Law, 2021, no. 2, pp. 206—210. DOI: 10.25683/VOLBI.2021.55.241.