Transformation of the procedure of economic expertise in the study of criminal activity in the business environment
Golovinskiy M.A.1
1 Санкт-Петербургский университет Министерства внутренних дел Российской Федерации
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Journal paper
Economic security (РИНЦ, ВАК)
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Volume 7, Number 12 (december 2024)
Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=80404918
Abstract:
The article considers the historical stages of formation and development of economic expertise as one of the tools of ensuring economic security. The transformation of economic expertise procedures in the conditions of increasing digitalization and complication of criminal activity schemes in the business environment is considered. The article emphasizes the limits of traditional methods of analysis in the issue of establishing factual data in the study of criminal activity in the sphere of Internet business activity. Special attention is paid to the current challenges associated with the growth of criminal activity in the online environment and the possibilities of adapting economic expertise to new threats. Improved approaches are proposed that take into account technological changes and the need for interdisciplinary cooperation, such as the integration of big data analysis technologies as a source of evidence for forensic accounting. The article provides a rationale for the need for law enforcement to adapt to new challenges associated with the digitalization of the economy. The research results are applicable to improve the effectiveness of the fight against economic crime in the business environment.
Keywords: economic expertise, digitalization, online business, electronic platform, business environment
JEL-classification: L80, L81, L89
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