Financial investigations: views on the content and scope

Abstract

This article analyzes the opinions of scientists about the place and the subject of financial investigations in law enforcement, its application in developed countries. Indicated that the subject of financial investigation as a special type of specialized economic analysis includes financial component of criminal activity. This study financial components based on appropriate methods, technologies and work organization can greatly assist law enforcement in detecting and investigating dear little offense connected with the movement of financial resources and the trail of financial information. In developed countries has become a powerful development practice and its scientific and methodological support and justification within the activities of business entities. The service "financial investigation" is quite common in the field of consulting. Many consulting and auditing companies have created specialized units. In many countries, financial investigations are allocated in a separate area of knowledge and practice on the use of economic knowledge in combating crime with a financial component. Despite this level of intensity of use in practice, the term "financial investigation" for domestic science practically unknown. In the academic sphere there is a shortage of research not only in the scope of the concept, its subject, subjects, methods and methodology, but also to determine the nature category.