Integration of the mechanism of digital economic forensics into the enterprise management system

Abstract

The article examines the issue of introducing economic forensics tools into the enterprise management system in the emergence of a digital economy. Economic forensics has a great potential for use to ensure the economic security of enterprises by detecting, preventing and eliminating the consequences of economic and financial violations, but its mass implementation is hindered by the large expenditure of time and resources required by traditional forensics. It is argued that the implementation of economic forensics in the format of an information system using modern information technologies, in particular artificial intelligence, blockchain and machine learning, will allow the integration of economic forensics tools into the practice of enterprise management. The mechanism of digital economic forensics has been formalized as a system that combines the internal relationship and the order of processes and procedures, as well as their methodical, organizational, informational, legal and resource support, the functioning of which is aimed at increasing the economic security of enterprises based on forensics tools and the use of digital technologies. The mechanism is implemented as a sequence of stages of information collection and analysis, detection of risks / suspicious actions, response within the enterprise (with subsequent monitoring of the implementation) or complaints to law enforcement agencies. At each stage, appropriate departments are involved and appropriate digital tools are used, in particular to identify suspicious actions and transactions by comparing them with a database of similar actions from past periods. The advantages of the proposed mechanism include ensuring a systematic collection and analysis of information on economic transactions that may pose risks for the economic security of the enterprise; automated detection of risks and provision of warnings to the management of the enterprise; the possibility of preventing losses or compensating them in the early stages; the ability to resolve a crisis situation without recourse to law enforcement agencies and bearing the corresponding costs and damage to reputation; constant improvement of the quality of risk detection and classification by means of using artificial intelligence tools. All this together may increase the economic security of enterprises.