Application of the risk-oriented approach in the practical activities of detectives of the bureau of economic security

Abstract

The paper examines the essence and features of the application of a risk-oriented approach in the activities of detectives of the Bureau of Economic Security, the importance of introducing a risk-oriented approach in order to identify potential risks of committing criminal offenses in the spheres of budgetary, tax, customs, monetary and investment activities. General methods of conducting inspections of the Bureau of Economic Security and their features are considered. In particular, such methods are characterized as: documentary scheduled and unscheduled inspections; actual on-site and off-site inspections; monitoring checks of compliance with legal requirements. Control purchases of goods, works or services; examinations and interviews of company officials and employees; inventories of goods and material values, calculations and obligations of the enterprise. It has been investigated that the implementation of a risk-oriented approach consists in the analysis and comparison of information contained in the databases of the Bureau of Economic Security (BEB) with data obtained from automated information and reference systems, registers, data banks of state authorities, local self-government bodies , to which access is provided in accordance with the provisions of Article 7 of the Law of Ukraine "On the Bureau of Economic Security of Ukraine", as well as structured and unstructured data from other sources. It is argued that based on the results of identifying, assessing and defining risks, risk management measures are taken, which consist in timely response to them by minimizing or eliminating risk factors that have led or may lead to their occurrence, as well as the consequences of the manifestation of such risks. It was determined that the tools and methodology of the risk-oriented approach for the activities of the Bureau of Economic Security can become useful only under the conditions of quality implementation, taking into account foreign experience and careful implementation of each of the described stages.