PROBLEMS OF INFORMATIONAL, NORMATIVE AND LEGAL SUPPORT OF FORENSIC ACCOUNTING EXPERTISE AND WAYS OF THEIR SOLUTION

Abstract

Koshchynets M.I. PROBLEMS OF INFORMATIONAL, NORMATIVE AND LEGAL SUPPORT OF FORENSIC ACCOUNTING EXPERTISE AND WAYS OF THEIR SOLUTION

Purpose. The aim of the article is a critical assessment of the current legislation on the implementation of forensic accounting, generalization of ways to improve it, as well as ways to disseminate information on innovations and the development of information technology in this area. The following tasks are set to achieve the goal: analysis of the current legal and regulatory framework for conducting forensic expertise and information portals as channels for obtaining relevant operational information; the formation of proposals on the development of an effective regulatory and informational and analytical system of forensic accounting expertise.

Methodology of research. The analysis and comparison of current norms and regulations on the organization of regulation and methods of conducting forensic accounting expertise are used in the course of the study. The generalization is used to formulate conclusions based on the results of the analysis. The assessment and logic are used in substantiating the proposals for improving the regulatory and legal regulation of the implementation of forensic accounting expertise and on the directions of development of use in implementing its modern information technologies.

Findings. It is proposed to develop a unified manual of the methodological plan and 2 different instructions for conducting expert assessments for various subjects of their conduct. It is suggested to use the experience of using platforms for testing for plagiarism in order to control the interconnection of normative and legal acts regulating the issue of forensic accounting expertise. In identifying analogies, the new document can refer to items of existing legal rules (with an indication of which normative and legal act it is already prescribed), and then submit only information that supplements or characterizes the different provisions. The expediency of disseminating information about innovations in the legislation through the existing communication network (including on a paid basis) is substantiated. It is proposed to disclose information on the results of forensic accounting expertise (with due regard to the principle of confidentiality) on the websites of the relevant organizations in order to prevent abuse in the economic sphere.

Originality. The recommendations for improving the legal and informational support of forensic accounting expertise, which, unlike existing ones, allow us to eliminate duplication of regulatory provisions, solve the problem of the specifics of organization of expertise by different organizations and form a high-quality information platform for disclosure of their results.

Practical value. Practical implementation of the proposed innovations will increase the efficiency of forensic accounting expertise and provide for the prevention of offenses in the economic sphere.

Key words: forensic accounting expertise; normative and legal regulation; information technologies; improvement; optimization.