Specialized Knowledge in Financial Crime Investigations
Abstract
Abstract. In the current circumstances, namely after the start of the full-scale aggression of the Russian Federation, the number of financial crimes has significantly increased, and the context of their commission has changed, as they are taking on more complex intellectual and latent forms. This compels conclusions to be drawn and approaches to investigating this type of criminal offence to be reconsidered. Moreover, given the complexity of the objects of investigation-various financial schemes, accounting documentation, and electronic transactions–it has been established that without the involvement of specialists (experts, auditors, financial analysts, cyber police officers, and other professionals), establishing the truth in a case is highly unlikely. One of the key areas for ensuring comprehensive and effective pre-trial investigation is the lawful and systematic involvement of special knowledge in the investigation of financial crimes under martial law in Ukraine. Particular attention should be paid to the legal and practical aspects of engaging experts and specialists possessing highly specific knowledge in financial analysis, accounting, taxation, information security, and the processing of large volumes of financial data. At present, under martial law, investigators face not only issues concerning the legality of involving specialists but also difficulties in accessing documents, since there are daily risks of destruction of evidence in combat zones, a limited number of competent specialists, and the absence of a unified methodology for working with financial flows. This article substantiates the necessity of applying special knowledge when investigating crimes related to embezzlement, misappropriation of property, or its acquisition through abuse of official position. It formulates theoretical provisions and practical recommendations that can be used in developing forensic methods for investigating financial crimes, which are also aimed at improving the practical activities of inquirers and investigators regarding various aspects of the use of special knowledge in investigating this type of criminal offence.
Keywords: special knowledge; specialist; expert; expertise; investigation; financial crimes.
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References
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