CRIMINAL CHARACTERISTICS OF CRIMINAL OFFENCES IN THE FINANCIAL SPHERE

Abstract

The article is devoted to the study of the forensic characteristics of criminal offenses in the financial sphere. The main elements of such a characteristic are determined, in particular, the methods of committing criminal offenses, typical traces, the characteristics of the perpetrator and the victim, as well as the mechanisms for concealing illegal activities. The current trends in financial criminal offenses are analyzed, including fraud, evasion of taxes, fees (mandatory payments), legalization (laundering) of proceeds from crime, and abuse of office. Special attention is paid to the methods of forensic investigation of financial criminal offenses, including the use of automated information systems, analysis of transactions and documents, and the use of expert research. The specifics of proving such cases are considered, in particular, the difficulties associated with identifying and recording trace information, which requires the involvement of specialists in the field of financial monitoring and auditing. Conclusions are drawn on the need to improve the methods of forensic analysis of financial criminal offenses, strengthen interdepartmental cooperation and introduce the latest technologies to detect, investigate and prevent such criminal offenses. Attention is focused on the importance of international cooperation in combating financial crime, especially in the context of the globalization of financial markets and the use of digital technologies in illegal activities. The role of legal regulation and its impact on the effectiveness of combating financial criminal offenses is also considered. The need to update legislative norms and adapt forensic methods to modern challenges, in particular cyber threats and cross-border financial schemes, is substantiated. Ways are proposed to improve the training of investigators and experts to ensure the effective detection and investigation of criminal offenses in the financial sector.