КВАЛІФІКАЦІЙНІ ХАРАКТЕРИСТИКИ СУДОВО-ЕКОНОМІЧНОГО ЕКСПЕРТА

Abstract

Strengthening the fight against economic crimes and fraud requires deepening the professional competencies of forensic economic experts. Legislative regulation of qualification requirements for educational level, knowledge of theoretical, organizational and procedural issues of forensic examination and experience of a forensic economic expert determines only general approaches to his qualifications. However, the modern tasks of investigative authorities and courts assigned to forensic economic examination require deepening and development of this issue. The article is devoted to the problem of deepening the qualification characteristics of a forensic economic expert. The characteristics of the activities of forensic economic examination are analyzed based on materials from domestic and foreign experience. Differences have been established in the formulation of tasks and the formation of hypotheses of expert research for criminal proceedings in foreign countries and Ukraine. These differences determine the independence of foreign criminal accountants to determine the content and direction of expert research. An analysis of the formation of an evidence base for fraud or economic crime by a forensic expert was carried out and the need for the educational level of the expert and his experience was determined. A comparative assessment of the characteristics of the activities of financial auditors and forensic experts was carried out, conclusions were drawn about the impact of standardization of auditing activities and the variety of methods for investigating economic crimes on the competence of performers. The need has been identified to supplement the qualifications of a forensic economic expert with criteria for the presence of morality. This is achieved either by the properties that a person already possesses, or by acquiring them during the learning process. A concept of qualification for a forensic economic expert is proposed, which, unlike existing ones, contains the professional mental abilities of a forensic economic expert. It has been proven that knowledge and experience related to critical thinking and mental abilities are an important means for a forensic economic expert to perform his work efficiently and further improve professional competence. The practical results of the study are proposals to take into account additional characteristics of the qualifications of a forensic economic expert in order to improve his professional competence.