Subject. This article discusses the issues of organization and methodology of forensic economic examination of cash transactions on bank accounts of an economic entity in the context of digitalization. Objectives. The article aims to investigate the organization and methodology of the availability and flow of funds in the context of digitalization of the economy, taking into account the presence of three symbolic types of money: paper, credit, and the digital ruble. Methods. For the study, we used analysis and synthesis, systematization, and generalization. Results. The article defines the tasks, objects and subject of economic expert analysis of funds in the context of digitalization, and it also presents a procedure for conducting economic expert analysis of funds. It also identifies the need to use due diligence and a comprehensive examination, including economic and computer-technical expertise, in most studies of the availability and flow of funds. Conclusions and Relevance. Forensic economic examination of funds has some specifics and features of the organization and methodology, concerning source documents, registers and financial statements, as well as a balance sheet, cash flow statements, and explanations to the financial statements. The results of the study can be applied in the theory and practice of financial accounting and reporting.
Keywords: monetary funds, digital ruble, economic examination
References:
Kozmenkova S.V., Panova Yu.A. [Features of the study of documents on cases of illegal banking activities when conducting forensic economic expert analysis]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2020, no. 16, pp. 17–31. (In Russ.)
Nersesyan M.G. [The possibilities of forensic financial and credit examination in banking fraud investigations]. Teoriya i praktika sudebnoi ekspertizy = Theory and Practice of Forensic Science, 2017, vol. 12, no. 4, pp. 65–70. (In Russ.) URL: Link
Glushchenko A.V., Tatarenko R.S. [Stages of conducting an audit of funds accounting in a commercial organization]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2023, no. 16, pp. 12–18. (In Russ.)
Zakirova A.R., Klychova G.S., Khusainova A.S. et al. [Improvement of methodological support of internal money control of the enterprise]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2021, vol. 16, no. 3, pp. 112–120. (In Russ.) URL: Link
Sungatullina L.B., Khasatnova L.R. [Cash flows as an object of financial management of the organization]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2023, no. 14, pp. 2–9. (In Russ.)
Zhil'tsova Yu.V. [The process of transformation of types of money: Risks and trends]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2022, vol. 18, iss. 12, pp. 2279–2302. (In Russ.) URL: Link
Turbanov A.V. [Digital ruble as a new form of money]. Aktual'nye problemy rossiiskogo prava = Actual Problems of Russian Law, 2022, vol. 17, no. 5, pp. 73–90. (In Russ.) URL: Link
Turbanov A.V. [Digital ruble as a central bank obligation]. Aktual'nye problemy rossiiskogo prava = Actual Problems of Russian Law, 2023, vol. 18, no. 4, pp. 41–60. (In Russ.) URL: Link
Ordynskaya M.E., Silina T.A., Tkharkakhova I.G. [Digital ruble as a new form of money]. Innovatsionnaya ekonomika: perspektivy razvitiya i sovershenstvovaniya, 2022, no. 4, pp. 93–98. (In Russ.) URL: Link
Ruchkina G.F. [Digital ruble: some results of the introduction of a new form of monetary circulation]. Imushchestvennye otnosheniya v Rossiiskoi Federatsii = Property Relations in the Russian Federation, 2022, no. 12, pp. 76–81. URL: Link (In Russ.)
Pitirimova A.O., Sirotkina K.D. [Digital ruble as a tool for ensuring financial control]. Voprosy rossiiskoi yustitsii, 2023, no. 24, pp. 546–553. (In Russ.) URL: Link
Smolyakov A.N. [Digital ruble of the Central Bank of Russia as a possible subject of property crimes]. Aktual'nye problemy ugolovnogo prava na sovremennom etape (voprosy differentsiatsii otvetstvennosti i zakonodatel'noi tekhniki), 2022, no. 11, pp. 110–116. (In Russ.)
Lapshin I.S. [Digital ruble as a tool to counteract shadow and criminal economic activity in Russia]. Teoriya i praktika obshchestvennogo razvitiya = Theory and Practice of Social Development, 2023, no. 5, pp. 128–132. URL: Link (In Russ.)
Aminev F.G., Dudko L.V. [Problems of forensic economic investigation, the object of which are IT technologies]. Alleya nauki, 2018, vol. 6, no. 5, pp. 1136–1139. (In Russ.) URL: Link
Kozmenkova S.V., Semenova N.V. [Methods of research of accounting documents when performing forensic economic expert analysis in the conditions of digitalization]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2019, no. 20, pp. 2–11. URL: Link (In Russ.)
Amirova E.F., Klychova G.S. [Digital transformation of the agricultural economy]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2022, vol. 20, iss. 1, pp. 156–167. (In Russ.) URL: Link
Golikova V.V. [Subject, objects and tasks of judicial accounting examination of cash, with non-cash payments]. Ugolovnoe sudoproizvodstvo: problemy teorii i praktiki = Criminal Procedure: Problems of Theory and Practice, 2019, no. 1, pp. 40–43. URL: Link (In Russ.)
