FORENSIC AS A SEPARATE TYPE OF EXPERT RESEARCH IN THE ECONOMY

The article considers the term "forensic", new for Russian economic theory and practice, that means "forensic science" from English. Its importance and implementation is justified by the increasing number of cases of widespread financial fraud. Forensic is just intended for their regulation and prevention. The conducted systematization of scientific publications testifies to the accumulation and theoretical generalization of materials that provide the basis for the formation of forensic as a separate type of expert research. Forensic is a certain niche in the professional sphere and is endowed with such mandatory attributes as rationality, neutrality and independence. The main goal of the forensic investigation is the disclosure of fraud, in general which includes the identification of those involved, the formation of evidence base, the establishment of facts and mechanisms of fraudulent activity. Forensic is held at the invitation of managers, investors and shareholders to identify not only additional resources, but also possible risks of the organization. It is indicated that underground economy, fraudulent activity can serve as an object of forensic. The forensic classification is proposed for corporate (internal) and forensic counterparties (external). In addition, we should pay attention to a rather new direction in the field of computer forensics with a similar name - forensic, which can be part of the forensic investigation. It is revealed that experts in the field of forensic use to a greater extent accounting and auditing procedures in their activities. Despite the forensic similarity to the audit and forensic accounting expertise, there are still distinctive features that are discussed in the article. Spheres of additional knowledge necessary for a specialist to work in the field of forensic are: sociology, psychology, criminal law, business law, law enforcement, business and finance, information systems, communism. It is concluded that the consolidation at the legislative level of the main provisions and standards concerning specialists in the field of forensic is necessary in the current conditions of management.

форензик, мошенничество, аудиторская проверка, судебно-бухгалтерская экспер-тиза, экономические расследования, финансовая отчетность, forensic, fraud, audit, forensic accounting, economic investigations, financial reporting

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