Keywords
financial instrument
financial transactions
crime
method of commission
exchange rate difference
expenses
losses
granting loans
bond issue
How to Cite
Abstract
The article generalizes approaches to the forensic characterization of banking financial transactions (including the financial instruments used to commit and conceal offenses, typical consequences, the subject, purpose, and circumstances). It highlights challenges in comprehensive documentation of bank-related financial/economic operations connected to fraud, money laundering and legalization, theft/embezzlement and misappropriation of funds. It also outlines what questions should be posed to an expert when appointing a forensic economic examination, and explains how to present research procedures and formulate conclusions in an expert opinion. The paper emphasizes that the completeness and quality of the expert opinion depend on the completeness of accounting documents, and that comparing homogeneous records across different media can help verify accounting entries, trace the origin and use of funds, identify withdrawal/legalization methods, and determine the ultimate beneficiary.
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