Selected Aspects of Financial Investigations
- Authors: Danilkina V.M.1, Shuvaeva M.S.1
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Affiliations:
- Moscow State University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot
- Issue: Vol 16, No 2 (2023)
- Pages: 273-278
- Section: Criminal Law Sciences
- URL: https://journals.eco-vector.com/2072-3164/article/view/568892
- ID: 568892
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Abstract
The article discusses some aspects of financial investigations. The legislation regulating the financial sphere, such categories as financial violations, as well as the special knowledge necessary in the implementation of financial investigations are analyzed. The purpose of the study is to identify and analyze the features of financial investigations. This is necessary to determine the main directions of development of the Russian system of legislation, as well as law enforcement practice.
Conclusion. As a result of the conducted research, the author comes to the conclusion that at the present stage of the development of economic relations, the search for new forms of investigation of financial illegal acts required the combined efforts of not only lawyers, but also economists. Competent and timely use of the capabilities of forensic examinations and special knowledge allows you to effectively identify the signs of financial criminal activity, the persons who committed them, which ultimately contributes to the decision to initiate a criminal case, and also has a subsequent beneficial effect on the investigation process as a whole.
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About the authors
Vitaliya M. Danilkina
Moscow State University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot
Author for correspondence.
Email: 7629200@mail.ru
Cand.Sci.(Law), Associate Professor
Russian Federation, MoscowMaria S. Shuvaeva
Moscow State University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot
Email: 7629200@mail.ru
Cand.Sci.(Law), Associate Professor
Russian Federation, MoscowReferences
- Report on the work of the Accounts Chamber of the Russian Federation in 2022 / Official website of the Accounts Chamber of the Russian Federation. URL: https://ach.gov.ru/reports/report_2022 (Date of appeal 21.03.2023).
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- Foynitsky I.Ya. Course of criminal proceedings. Vol. 2. – St. Petersburg, 1996. – P. 317.
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