Форензик в рамках экспертно-аналитической и аудиторской деятельности: теоретическое исследование понятия

Abstract

Topic. Economic development along with an increase in the number of companies leads to the growth of the number of economic (financial) crimes, including various types of fraud. The activities of many companies are currently aimed at identifying the facts of such fraud, in this connection there is a need for a forensic service. The article explores a new concept of “forensic” that is poorly studied both in Russian and foreign economies but is gaining popularity among people engaged in the economic sphere, as the number of economic crimes increases. The study of the concept was conducted with the aim of introducing the term into scientific circulation and contributing to correct understanding of its meaning. The definitions of the concepts “forensic” and “financial investigation” offered in the scientific literature by modern authors are presented. The main features that distinguish forensic from such forms of control as revision and examination are examined and analyzed. The list of forensic services offered by audit and consulting companies is presented and the directions of their implementation of the forensic service are described. Purpose. Complex author’s research of the term “forensic” which is new for Russian practice and represents a new direction in audit together with the study of national and foreign sources of literature to define the concept of forensic. Methodology. The study is based on the application of such methods as comparison, analysis and statistical method. Results. Forensic is one of the promising directions in the economic sphere that exists today and requires knowledge of various subjects: accounting, audit, criminalistics, psychology, sociology and some others. Forensic is an independent activity to investigate, analyze and develop procedures to counteract all types of financial fraud. Conclutions. The definition of the concept “forensic” is correlated with the concepts proposed by a number of foreign and domestic authors, but has a more extensive interpretation covering several definitions, which helps to better understand the essence of the new service. Forensic is a promising area of activity in the service sector as every year there is a growing trend of economic crimes.