Organization of Forensic Examinations and Expert Research on Economic Issues
Authors:   Central Ukrainian National Technical University, Puhachenko Olha , Kosenko Svetlana ,   State Research Forensic Centre of the Ministry of Internal Affairs of Ukraine, Babii Maxim ,   State Research Forensic Centre of the Ministry of Internal Affairs of Ukraine
Published: December 2021

The article studies the organization of forensic examinations and expert research on economic issues. The objective of the article is to study the peculiarities of the organization of forensic examinations and expert research on economic issues, including practical activities of Kirovohrad State Research Forensic Centre of the Ministry of Internal Affairs of Ukraine. The study was conducted on the basis of the systematic approach using methods of analysis, generalization, grouping and comparison. The method of graphical representation was used for better perception of information about the organization of forensic examinations and expert research on economic issues. It was found that forensic examination and expert research on economic issues is appointed on general grounds in compliance with the Law of Ukraine "On Forensic Examination", Instruction on appointment and conduct of forensic examinations and expert research and Scientific and methodological recommendations on preparation and appointment of forensic examinations and expert research and procedural law. Forensic economic examination includes: examination of accounting documents, tax accounting and reporting; examination of documents on economic activity of enterprises and organizations; examination of documents of financial and credit transactions. Judicial expertise and expert research on economic issues are subordinated to the Ministry of Justice of Ukraine and expert services of the Ministry of Internal Affairs of Ukraine, the Ministry of Defense of Ukraine, the Security Service of Ukraine and the State Border Guard Service of Ukraine. In general, the procedure for the appointment and conduct of forensic examinations and expert research on economic issues, as well as the rights, duties and responsibilities of forensic experts in procedural law are similar. It is established that the basis for the forensic examination is the relevant court decision or the decision of the pre-trial investigation body, or a contract with an expert or expert institution if the examination is conducted at the request of others. It is determined that in Ukraine, in accordance with the procedural legislation of Ukraine, experts perform primary, additional, repeated, commission and complex examinations, and expert examinations are performed in the manner prescribed for examinations. The peculiarities of the organization of complex and commission forensic economic examination are generalized. Prospects for further research are seen in the analysis of the existing procedure for documenting the results of examinations and expert studies, features of the choice of research methods and methods of forensic economic examinations, as well as in improving regulations and normative documents on the organization of forensic examinations and expert research on economic issues.