Open AccessRegarding the improvement of the scientific and methodological framework of forensic economic analysis of budget funds (Review article)
Author(s) -
К. Kapustnyk,
О. V. Khomutenko
Publication year - 2021
Publication title -
teorìâ ta praktika sudovoï ekspertizi ì krimìnalìstiki
Language(s) - English
Resource type - Journals
eISSN - 2708-5171
pISSN - 1993-0917
DOI - 10.32353/khrife.1.2021.22
Subject(s) - forensic accounting , audit , relevance (law) , accounting , work (physics) , service (business) , business , de facto , finance , political science , engineering , marketing , law , mechanical engineering
The relevance of issues associated with spending budget funds in forensic expert practice has been substantiated. According to the authors, certain peculiarities of conducting researches on budget transactions lead de facto to the formation of a particular subtype of forensic economic analysis. It is mentioned that consideration of issues related to misuse of budget funds by forensic experts is only allowed in the presence of tax inspection report of the Units of Ukraine State Audit Service. It is proved that budget funds which their holder transfers to accounts of work executors, lose the status of budget. The emphasis is on the need to update the algorithm for conducting forensic economic analyses in the use of budget funds.