THE ACTUAL ASPECTS OF THE FORENSIC ECONOMIC EXAMINATION MECHANISM IN MODERN CONDITIONS

Abstract

This article defines the mechanism of conducting forensic economic examination. The main components of it are outlined, the goal is defined, which is to provide reliable results of forensic economic examination, including the establishment of the legality of the financial and economic aspects of the economic functioning entities, as well as the tasks, principles, objects, methods of this examination. The author's conceptual scheme of the mechanism of forensic economic examination is developed. The author proposes an own approach to impact assessment of the mechanism of forensic economic examination on the following key elements: legislative (regulatory), which depends on availability, coherence and compliance with modern world standards of laws and subordinate acts on matters of forensic economic examination; informational, which defines the provision of experts with timely and reliable information for the examination, availability of access to all primary sources of information;
organizational and economic, which provides for proper conditions for the examination, including access to the necessary equipment, the use of modern information and communication technologies, databases; intellectual (professional), which is characterized by the involvement the competent specialists, who use modern methods of analysis of economic and financial phenomena and processes, to the examination conduction; psychological, features of which is the psychological resistance of the involved experts in counteracting stress, corruption actions, pressure of persons concerned in the results of expert examination.
Key words: forensic economic examination; expert; mechanism; business activity; method of forensic economic examination.