Home  Journals  International Accounting  3(537) - 2026 March

Forensic economical examination of targeted financing: Methodological specifics

Received: 26 September 2025

Accepted: 11 March 2026

Available online: 30 March 2026

Subject Heading: CONTROL AND AUDIT

JEL Classification: C50, М40

Pages: 84-100

https://doi.org/10.24891/zvmbpi

Subject. This article discusses modern methodological approaches to the economic examination of targeted financing.
Objectives. The article aims to develop scientifically based approaches to the economic examination of targeted financing, taking into account its specific types and typological characteristics.
Methods. For the study, we the used methods of analysis, synthesis, and comparison.
Results. Based on the analysis of classifications of forensic economic examinations, the main types of examinations by subject of study, tool and method, types of examinations used in judicial practice taking into account specifics and objectives, as well as forensic accounting examination, the article proposes a step-by-step methodology for conducting an economic examination taking into account the industry-specific characteristics of agricultural production.
Conclusions and Relevance. The proposed classifications of examinations by type and kind, as well as the step-by-step methodology, will contribute to the systematization of expert knowledge, optimization of the examination appointment process, and the improvement of the quality of forensic economic research. The research results can be applied in the theory and practice of control, including auditing and economic examination.

Keywords: forensic economical examination, special-purpose funding, agriculture, subsidies

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