Registration Number
0220U102692,
0119U001979
, R & D reports
Title
Development of methodical recommendations for conducting forensic economic researches of cash activities of financial institutions
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Head
Lysenko Alla M,
Registration Date
30-04-2020
Organization
Dnipropetrovsk Research Institute of Forensic Expertise
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GDR Report: 97 pp., 2 figures, 4 tables, 30 sources.
Objects of study - cash documents; reports on the use of funds, journals of the prescribed form for registration of cash documents and accounting books; primary documents, accounting documents, financial and statistical reporting, as well as legislative and regulatory acts governing the activities of financial institutions in Ukraine and the documentation of cash transactions.
The purpose of the work is to create normatively substantiated methodological recommendations for the execution of forensic and economic expertise on issues related to expert studies of cash activities of financial institutions.
Research methods - a set of general scientific methods (scientific abstraction, analysis and synthesis, logical grouping, comparison, generalization, comparison, etc.) and special methods used by expert economists of specific expert research (documentary verification and comparison of documents).
Formation of scientific research allows to define as clearly as possible the algorithm of actions in conducting expert research in order to optimize the organization of work of forensic expert-economist.
Scientific development:
- Theoretical aspects, legislative and normative acts regulating the activity of financial institutions, documentation and accounting of cash transactions are analyzed;
- generalized methodological approaches to solving the forensic and economic expertise of issues related to studies of cash activities of financial institutions.
It is proposed to use the results of the R&D in expert practice as a methodological guidance in conducting forensic and economic expertise related to studies of cash activities of financial institutions.
Keywords: financial institution, bank financial institution, non-bank financial institution, cash transactions, cash books, cash orders, settlement documents, electronic means of payment, cash, money transfer.
Product Description
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Ilkova Nika V.
Drobisheva Olena O.
Konovalov Yurii V.
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2020-07-03
