Forensic economic examination of securities transactions: current aspects

Abstract

The article examines the features of forensic economic examination of transactions with securities, which are related to their issue (issue), placement, redemption, as well as taxation of these transactions, which is reflected in the accounting of the relevant accounts.

The most common economic violations in the securities market are considered, which are investigated by law enforcement agencies and in case of appointment of expertise are the subject of expert research. It is noted that securities are an independent object of study, which provides for their comprehensive study in accordance with the law. The classification of information sources, which are studied by an expert economist. Along with the general legal framework of forensic economic expertise, the expert also studies the legislation in the field of issue and circulation of securities in relation to criminal, civil, administrative and commercial legislation. The expert examination checks not only the reflection of transactions with securities on the accounts, but also determines the correctness of the accrual of dividends, interest on them.

The set of methodical methods used in this examination is considered: calculation-analytical (economic analysis, statistical calculations, economic-mathematical methods), documentary (in form and content, normative-legal, arithmetic and cross-check), generalization and evaluation of results. The circulation of securities (stocks, corporate bonds, local bonds, savings certificates, treasury bonds) involves their accounting in the relevant accounts, as well as the preparation of financial statements.

Forensic economic examination of securities transactions has its own characteristics, taking into account which will ensure a complete, objective and sound economic study: securities are an independent object of study, which requires their study in form and content; a set of transactions with securities is taken into account, which are related to their issue (issue), placement, accrual, payment of dividends and interest, as well as taxation of transactions on them; verification of these transactions in accounting for the relevant synthetic and analytical accounts and registers, as well as the correctness of accrual of dividends and interest on securities.

A promising direction in conducting this type of forensic economic expertise is the introduction of informatization through the use of specially created software products, given the tendency to increase the circulation of electronic securities in the context of expanding the informatization of economic relations.