Using forensic accounting information in financial control

Abstract

Subject. This article examines the theoretical and methodological problems of using forensic accounting information in financial control. Objectives. The article aims to analyze the framework of categories and concepts associated with forensic accounting information, investigate the process of transformation of accounting information and its subsequent deformation as a consequence of illegal and unlawful influence, and to form and analyze possible options and areas of distribution (movement) of forensic accounting information in various economic situations in the object environment of accounting. Methods. For the study, we used the systems and logical approaches, and the general scientific cognition methods. Results. Based on the results of the categorical analysis, the article formulates and proposes the author-developed definition of the concept of Forensic Accounting Information, describes the process of transformation of accounting information and its subsequent deformation as a consequence of illegal and unlawful influence, and presents a classification of the types of accounting and information traces formed in the accounting system as a result of illegal and unlawful influence and forming forensic accounting information, and also it determines the areas of distribution (movement) of forensic accounting information in various economic situations in the object environment of accounting. Conclusions and Relevance. The developed theoretical provisions, which partially solve the problems of using forensic accounting information in financial control, will help improve methodological work and stabilize the practical results of the activities of forensic units of law enforcement agencies, control and audit offices and audit organizations in the examination, control and audit of illegal actions related to forensic accounting information.