Grigorii R. ALBOROVUdmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation g.r.alborov@mail.ru ORCID id: not available
Subject. This article discusses the specifics of economic examination in uncovering corporate fraud and insider trading. Objectives. The article aims to form and develop the theory and methodology of economic expert analysis for establishing facts of corporate fraud and insider trading, as well as develop recommendations for researching this information. Methods. For the study, we used analysis, synthesis, and abstraction of existing information from the fields of economic expert analysis, accounting, evaluation, analysis, control, and auditing. Results. The article covers methods of accounting, financial analysis, digital forensics, and forensic economics that help study financial flows, detect elements of fraud, uncover money laundering schemes, insider trading, and other types of scams. It reveals the elements of corporate fraud, the main categories of fraudulent actions, and the methods of forensic accounting and investigation within the framework of an expert assessment. The article pays special attention to classifying types of fraudulent actions and developing an algorithm for establishing facts at each stage within the framework of economic examination. Conclusions and Relevance. The developed economic examination algorithm for establishing facts, which includes stages such as identifying elements of suspicious activity, collecting evidence, expert analysis, and forming a conclusion, helps systematize and improve the quality of expert studies. Using automated transaction analysis systems, cybersecurity, and analytics platforms significantly boosts the effectiveness of economic expert analysis. The research results can be applied in both the theory and practice of control, including economic examination.
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