ECONOMIC AND FORENSIC TOOLS IN CONTROL, AUDITING AND EXPERT ACTIVITIES

The article discusses the problems of using economic and forensic tools within the framework of organizing and conducting control and audit activities and carrying out expert research. It is noted that such tools were developed traditionally in order to detect economic crimes and, thus, were focused exclusively on law enforcement practice. On the other hand, the risk-oriented approach applied today in the activities of the internal state (municipal) financial control bodies and the Federal Tax Service of the Russian Federation does not solve all the problems arising within the framework of monitoring activities. Basically, the disadvantage of this approach is the ambiguity of the results of the analysis of indicators characterizing certain aspects of the activities of legal entities. In this regard, the article reveals the possibilities of using an approach based on the study of patterns, the formation of information about an offense in the economic information system in order to establish a method of violating financial discipline. The authors, based on an analysis of empirical material, examine the problematic aspects of the use of economic and forensic tools in the context of subjects of state financial control and the conclusions they can reach using various methods of economic and forensic analysis. Conclusions are drawn about the place of economic and forensic analysis in the practice of identifying and proving economic crimes, the possibility of using methods of economic and financial analysis in forensic practice during the study of accounting information, using the example of theft to justify the need for analytical procedures by regulatory authorities and forensic units. In addition, the authors classify the types of inconsistency of economic indicators identified during the application of factor analysis methods, and their role in proving economic and tax crimes.

risk-oriented approach, financial control, economic and forensic analysis, comparison, detailing, grouping, audit, economic information, documentary research, economic criminology

Gorbacheva A. V., Leonov A. I., Mamkin A. N., Solovev O. D., Sofin A. A. Economic and forensic tools in control, auditing and expert activities. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2024;3(68):177—182. DOI: 10.25683/VOLBI.2024.68.1051.