Keywords
inventory
military property
documentary substantiation
accounting data
expert conclusion
How to Cite
Abstract
The article examines the specifics of conducting a forensic economic examination regarding the documentary substantiation of inventory results of military property under martial law conditions. The research problem lies in the need to ensure proper documentary confirmation of inventory results in the context of incomplete, untimely, or fragmented accounting data, as well as in the absence of unified approaches to their expert evaluation. The purpose of the study is to analyze methodological approaches to the assessment of inventory data and to the formation of a well-grounded expert conclusion depending on the level of their documentary substantiation. The methodological basis of the study includes general scientific and special research methods, in particular analysis, synthesis, generalization, documentary verification,comparison, and analysis of accounting data, which made it possible to comprehensively consider inventory as an element of the system of documentary reflection of the movement of material assets. This allowed determining the conditions under which inventory results can be documentarily confirmed within the framework of forensic expert examination. The scientific novelty consists in developing an approac to the assessment of inventory data and the formation of an expert conclusion depending on the level of their documentary substantiation,which is implemented in practice through the differentiation of established circumstances into confirmed, unconfirmed, and those that cannot be established due to the absence or fragmentation of primary documents and accounting registers. In particular, in the presence ofa complete and consistent set of documents, the expert confirms the inventory results, whereas in cases of disrupted chronology or incomplete recording of incoming and outgoing transactions, a conclusion is made about the impossibility of their documentary confirmation in the relevant part. The conclusions emphasize that the possibility of forming a categorical expert conclusion directly depends on the completeness, continuity, and chronological consistency of accounting information, while their violation leads to a probabilistic nature of expert conclusions.
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