ГЕНЕЗИС СУДОВОЇ ЕКОНОМІЧНОЇ ЕКСПЕРТИЗИ

Abstract

The purpose of the study is to reconstruct the main stages of the genesis of forensic economic expertise and determine the future prospects of its development. To achieve the goal, two tasks have been allocated. The first task is the definition of scientists and their concept of the development of forensic expertise in the economy during the historical period of its establishment. The second task concerns the classification of types of forensic economic expertise in different periods of time and the analysis of the argumentation of its development according to the main stages. In the article, the author analyzed the relationship between forensic expertise and the development of accounting. It was established that the first stage of its appearance as a separate type of activity is the period of expertise, which is essentially related to the control function and has the features of an audit. It has been established that scientists associate the second stage (seventeenth century) with the period of creation of special institutes of expert accountants, whose specialists conducted expertise at the request of judicial authorities. The third stage of the development of forensic expertise is characterized by researchers with the processes of distinguishing audit methods and methods of forensic accounting expertise in practice. The results of the reasoned testimony of scientists made it possible to form the fourth stage of the genesis of forensic expertise, when it became an organizationally independent branch of knowledge and was provided with methodological developments for the work of forensic experts. The scientific result of the study represents the establishment of the prerequisites for the further transformation of forensic economic expertise taking into account the global digitalization of the economy and the beginning of the fifth stage of the development of forensic economic expertise. The author provided the characteristics of modern economic relationships based on digital technologies, which will significantly affect the methodical support of the expertise for judicial proceedings. The author attributes to such features: the introduction of IT technologies as an intermediary between the provider and the consumer of services, the modification of documentary confirmation of the facts of economic transactions to virtual transactions with database archives regarding their implementation in cloud technologies. The author made a conclusion about the emergence of new objects of forensic economic expertise. They represent economic products, resources and factors determined by digitized relations. The new circumstances of economic relations in the IT economic environment and objects of forensic economic expertise will become part of the methodological guidelines, according to which the forensic experts will be able to perform expertise. The abovementioned represents the practical significance of the obtained results and the direction of further scientific research. Keywords: forensic economic examination, stages of the genesis of forensic economic examination, tools of forensic economic examination, regulatory regulation of forensic economic examination, retrospective analysis of forensic economic examination, accounting examination