Introduction. Digital economic forensics as a system of collecting and analyzing information about economic operations at enterprises using digital information systems and modern technologies of big data, artificial intelligence and digital learning allows timely detection of suspicious actions containing economic security risks and timely resolution of crisis situations, minimizing losses and appeal to law enforcement agencies. Currently, the implementation of such tools has not gained significant scale at Ukrainian enterprises, primarily due to the lack of awareness of the management of enterprises about the benefits of forensics, the lack of readily available standard software tools for the rapid implementation, the lack of the necessary training, and, in particular, the enterprise management’s lack of ability to assess the economic effect such tools. The purpose of the paper is to develop an approach to the assessment of the economic effect of the implementation of digital economic forensics at enterprises, which would take into account the key sources of such an economic effect at the level of the enterprise and the state, as well as the main probabilistic characteristics of correct identification, successful minimization and implementation of risks. Results. The paper has analyzed the key sources of economic effect from the implementation of digital economic forensics. For enterprises, that includes the minimization of losses and costs associated with filing claims with law enforcement agencies, the costs of responding to risks, improving reputation, preventing downtime and interruptions in activity, increasing the trust of counterparties, employee productivity, etc. For the state, that includes reducing the burden on law enforcement agencies, improving the economic indicators of enterprises and increasing tax revenues, reducing the level of economic crime, general improvement of the economic situation, etc. An approach to the calculation of the economic effect is proposed, which, thanks to taking into account the probabilities of correct identification, successful minimization and realization of risks, allows increasing the accuracy of the assessment of the actual and potential economic effect from the use of economic forensics tools. Conclusion. By taking into account the probabilities of correct identification, successful minimization and materialization of risks, the approach developed in the paper allows increasing the accuracy of the assessment of the actual and potential economic effect from the use of economic forensics tools. This, in turn, is a key to promoting the implementation of such tools at enterprises by creating the visibility of digital economic forensics value in enterprise management.
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