EXISTING JUDICIAL ECONOMIC METHODS: ANALYSIS AND STATISTICS OF PERFORMANCE AND APPLICATION

Recent changes in the Russian economy are accompanied by mass liquidation of unscrupulous participants in the banking sector. These processes are the result of inspections initiated by the Bank of Russia. Meanwhile a whole range of managers of commercial banks are being investigated in criminal cases related to fraud, illegal banking activities, misappropriation or embezzlement. When investigating crimes committed in the credit and banking sector, it is often necessary to apply specialized economic knowledge, including knowledge of finance, credit, and accounting for financial institutions. The article discusses various forms of using specialized forensic knowledge, i.e. audit, inspection, inventory taking and forensic lending investigation. The grounds for their implementation, their purpose and scope are explained. The information will contribute to the effective use of specialized economic knowledge and more thorough investigation of this category of criminal cases. A unified methodological approach is critical to obtaining objective and scientifically sound results in forensic practice. Such an approach ensures that different practitioners working with the same physical evidence will obtain comparable results. This, in turn, guarantees that the most important principles of forensic science are upheld, namely, that examinations are conducted objectively, comprehensively and exhaustively, with the possibility of further verification of reliability and validity of the expert’s conclusions. In this regard, standardization and harmonization of scientific methodologies supporting forensic operations are the cornerstone of the reform of the modern institution of forensic science in the Russian Federation, as well as an integral part of the judicial reform. The current state of methodological support in the system of state and non-state forensic science organizations in Russia is analyzed. The author presents the case for mandatory certification of forensic methods and proposes a range of measures to advance the harmonization of forensic methodologies in forensic practice.

судебная экономическая экспертиза, судебная финансово-кредитная экспертиза, аудит, ревизия, инвентаризация, судебная экспертиза, научно-методическое обеспечение, государственные и негосударственные экспертные учреждения, заключение эксперта, обоснованность и достоверность выводов