At present, there is a need to find new mechanisms for conducting economic investigations in the field of economic activity of enterprises and the introduction of effective methods of control, which can significantly reduce the risk of financial and economic crimes. The purpose of this study is to substantiate and develop proposals for the creation of appropriate institutional conditions for the development of the system of economic investigations in enterprises. To achieve this goal, methods of analysis and synthesis, comparison, generalization, statistical analysis, expert survey, structural and logical analysis were used. The article analyzes and generalizes scientific approaches to defining the essence and content of the concept of “forensic”. On the basis of expert surveys of international companies, the peculiarities of forensics as a method of economic investigations at Ukrainian enterprises have been identified. A statistical analysis of the main indicators of administrative offenses in Ukraine has been performed. To ensure the development of the system of economic investigations at enterprises, it is proposed to create appropriate institutional conditions, namely: at the legislative level to define the essence of the concept of “forensics as a method of economic investigations in the field of economic activity”, its principles, features, legal, organizational and financial principles of regulating development in enterprises; to form an appropriate institutional environment, i.e institutions that would control and regulate the process of economic investigations. For example, legislative work is currently under way to establish the Bureau of Financial Investigations as the central executive body that implements state policy to prevent, detect, stop, investigate and detect criminal offenses in the field of economic activity that directly or indirectly harm the public interest. in the field of finance. That is, it is planned to create a single body in which to investigate all economic crimes against the state; to form an integrated structure of interaction between financial institutions and central executive bodies for the organization of forensics at enterprises of various types of economic activity and organizational and legal forms of ownership; to develop an organizational and economic mechanism for managing the development of the system of economic investigations at enterprises; to develop the mechanism of information support of development of system of economic investigations at the enterprises with use of digital technologies.
In modern economic conditions, fraud and economic crimes are becoming a real threat to the implementation of economic activities in companies of various countries of the world. The article examines the peculiarities and differences in the development of the system of economic crimes in the field of economic activity on the example of German, French and Polish companies. The need to develop a complex of special measures to detect fraud within the company, as well as economic crimes on the part of counterparties and various groups of stakeholders is substantiated. It has been established that the management of companies in Germany, France and Poland should, along with standard audit methods, use forensics as an effective method of economic investigations in the field of economic activity. Keywords economic activity, economic crimes, fraud, forensics, expert survey, efficiency, mechanisms of prevention of economic crimes.
Currently, in connection with the increase in cases of fraud and the complexity of economic crimes, forensics is an effective method of economic investigations and a type of control, the purpose of which is to identify facts of fraud, financial abuse, as well as other criminal acts of investigation. The article analyses and summarizes existing scientific approaches to defining the concept of “forensics”. It is established that the term “forensics” is mostly interpreted as an investigation; effective tool; independent activity; services; type of control, etc. As a result of the research, the concept of “forensics” is proposed to be considered from such positions as: an effective method of economic investigations at enterprises of various forms of ownership and branch orientation in the system of economic security; a complex of independent initiative services for investigation, expertise, analysis, assessment, settlement of situations and development of procedures aimed at combating economic crimes, fraud, corruption, commercial bribery, appropriation of funds and other assets, illegal actions, settlement of disagreements between parties on financial and business issues; a type of control aimed at detecting fraud, financial abuse, as well as other criminal acts of an economic nature. The structure of the provision of forensic services is proposed, which should include the following elements: financial investigations; management of risks related to fraud and economic crimes; corporate (business) intelligence; out-of-court, pre-trial expertise, as well as assistance during court proceedings; investigation of fraud using information systems and digital technologies; opposition to the legalization of illegal income; intellectual property protection; verification of contractual obligations and reliability of business partners; prevention or minimization of financial and reputational losses and risks; identification and analysis of hidden commercial risks; regulation of disagreements between the parties to the conflict on financial and business issues; development of procedures aimed at countering fraud, corruption, withdrawal of funds, appropriation of assets; conducting a compliance investigation; financial examination of documentation.
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