The article is devoted to the current problem of using modern digital technologies in the production of forensic financial and economic expertise. In the recent past, in the framework of criminal cases, experts had to study a significant array of accounting documents and other documents containing economically significant information when performing forensic accounting expertise, with the aim of identifying the necessary evidence base. In the article, special attention is paid to modern digital technologies, which allow, in the course of routine expert research, to analyze a large amount of information on economic operations reflected in accounting documents. It is emphasized that the considered approach can significantly reduce the time of expert examinations, which in its turn allows experts to properly pay attention to the analysis of data, studying documents and solving tasks of a diagnostic nature during the forensic accounting expertise. The authors come to the conclusion that an accelerated search for the necessary information from primary accounting documents, financial records, etc. makes the examination process more efficient and has a positive effect on its cost indicators. The purpose of this study is to analyze already published research regarding the benefits of software currently used in forensic accounting expertise. In the article a particular attention is paid to both the basic terms and definitions used in the current norms and rules of forensic accounting expertise, as well as to various software applications that can increase the efficiency of forensic accounting expertise. It is emphasized that to conduct forensic accounting expertise, two digital software are mainly used, which at the initial stage extract and systematize information, and at the final stage analyze the identified factorological material. The characteristic features of the applicability of financial analysis methods are highlighted and described in the article, particularly, special attention is paid to the methodological approach to the analysis of the reliability of financial records, based on the use of statistical patterns identified by F. Benford. Significant attention in the article is also paid to the development of digitalization of the economy of Kazakhstan. In this context, an attempt was made to trace the process of introducing digital tools into forensic accounting research. The authors, taking into account the analysis of various software applications used in similar expert practice, proposed methodological approaches to improve the process of conducting forensic accounting expertise. Keywords: digital tools, fraud, Benford’s Law, forensic expertise, digitalization, accounting records
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