Organization and Methodology of Financial Investigations in Wartime Conditions

Abstract

The article examines the organization and methodology of financial investigations in wartime conditions. The concept of financial investigations is singled out as an effective mechanism for ensuring the effective functioning of the national economic system and sustainable economic growth of Ukraine. The law enforcement agencies that are engaged in the investigation of crimes directed against the interests of the state in the sphere of finance and related areas are listed, as well as the main tasks of these state agencies are indicated. The procedure for planning investigations of financial violations is considered, and separate investigative versions of the commission of a financial crime are given. A comprehensive assessment of the number of materials sent to law enforcement agencies on financial investigations for the first half of 2022 was carried out, and the dynamics of the results of conducting cases related to financial crimes in the period from 2020-2022 were analyzed, relevant generalizations, conclusions and proposals were made. The need for further improvement of the organization and methodology of financial investigations in the modern unstable conditions of the functioning of domestic enterprises is substantiated.