Hovorova K. Theoretical and General Methodological Provisions of the Forensic Economic Examination of the Documents of Financial and Credit Operations

The object of the study are public relations that arise, change and terminate in connection with forensic activities in the field of forensic economic examination of documents of financial and credit transactions. The purpose of the study is to develop theoretical and general methodological provisions of forensic economic examination of documents of financial and credit transactions. Research methods: general and special-scientific, in particular: dialectical, system-structural, comparative-legal, sociological and statistical methods, as well as the method of formal logic. Theoretical and practical results, novelty: the consequences of offenses related to financial and credit operations are singled out and outlined, as an element of the objective side of the offense and as a result of illegal activities in the field of financial and credit operations in general; the definition of the concept of "documentary validity of financial and credit transactions" as a continuous and complete recording of information about financial and credit transactions in the accounting and reporting documentation to summarize data on the activities of the entity and its financial condition; identified and characterized three groups of legal measures used in the expert examination of documents of financial and credit transactions to ensure: 1) independence, impartiality of the forensic expert; 2) reliability of forensic examination (expert research) of documents of financial and credit operations; 3) objectivity and completeness of expert research of documents of financial and credit operations. Degree of implementation: in research activity - as a theoretical basis for further development and improvement of theoretical and general-methodical provisions of forensic economic examination of documents of financial and credit operations; practical activities for collecting initial data for expert examination of documents of financial and credit transactions, its conduct and use as evidence in administrative, commercial, civil proceedings, proceedings in cases of administrative offenses, criminal proceedings. Scope: in the educational process in higher education institutions in the teaching of criminology, forensic expertise, advanced training of investigators, forensic inspectors, experts, preparation of textbooks, manuals, teaching materials.