Theoretical and practical aspects of the modeling method application at carrying out the forensic economic examinations
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 5, Issue
Abstract
Introduction. Forensic economic examination serves as a procedural form of research, which is carried out at the expense of special knowledge in various branches of the economy and solves a wide range of issues arising during the pre-trial investigation or trial of economic offenses. The peculiarity of certain economic violations in Ukraine is their veiled character, since in the course of their commission legal economic institutions (rules, principles, norms of economic activity, etc.) are used, which makes it difficult to carry out economic examinations with using of traditional methods of research. This leads to the need to improve the existing and development of new methodics and methods of expert research to provide justice with an independent, qualified expert assessment based on the advanced achievements of science and technology. Purpose. The purpose of the work is to provide a theoretical substantiation and elaboration of the algorithm for applying the simulation method in the performance of certain types of forensic economic examinations, which will allow to establish an objective truth on the basis of pre-trial proceedings and, in the future, to make a fair judicial decision. Results. According to the results of the research, the necessity to approve the methodic of applying the simulation method in the course of the forensic economic examination was established. Methods of mathematical and informational modeling can be used in solving the set of forensic economic examination tasks related to: setting the size of the real annual interest rate and the total cost of the loan for the borrower, calculating the real value of the share of property of the companies, determining the initial value of stocks, definition lost profits due to failure by the party to fulfill the terms of the contract or improper performance of contractual obligations, definition of insolvency of the debtor to based on financial reporting data. Conclusion. The necessity of the approval of the methodic of using the modeling method for expert research is substantiated. The questions that can be studied by applying the methods of mathematical and information modeling are identified. An algorithm has been developed for using the modeling method when conducting forensic economic examinations of the issues of determining the total cost of a loan and the real annual interest rate.
Authors and Affiliations
Vira Petrivna Khomutenko, Alla Vitaliivna Khomutenko
Keywords
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