ERRORS IN ASSIGNMENT AND PRODUCTION FORENSIC ECONOMIC EXPERTISE

Abstract

The most common errors related to the appointment and production of forensic economic expertise are considered. The main mistake in appointing such an expert examination is the absence of the necessary grounds for this – the presence of contradictions between the materials of the criminal case, the resolution of which requires the use of special economic knowledge.  Expert errors are associated with the resolution of issues without conducting research and the expert going beyond his special knowledge. In order to avoid expert errors and unjustified appointment of forensic economic expertise, the authors propose to focus on the tasks of forensic accounting and forensic financial and analytical expertise. The tasks of the forensic accounting examination are related to the determination of certain characteristics of material damage, such as its size, the period of education, the place of education, the person responsible for the safety of material assets and funds. Derivative tasks are those related to determining the documentary validity of the write-off of tangible assets and cash and the fact of non-reflection in accounting of actually completed business transactions. The tasks of financial and economic expertise are related to the determination of cause-and-effect relationships between business and accounting operations on the one hand and changes in the financial condition and results of financial and economic activities on the other.  Recommendations are given on obtaining evidence without conducting research by involving specialists in conducting investigative actions and drawing up conclusions.