ANALYSIS OF LARGE DATABASES IN FORENSIC ECONOMIC EXPERTISE
Abstract
The concept of big data and analytical methods, tools and techniques for information about criminal activities will be evaluated within the framework of this study along with the possibility of their adaptation in the work of a forensic economic expert. The genesis of development and ways to improve theoretical and applied areas of forensic economic expertise to solve organizational and methodological issues of using the achievements of analytical science during pre-trial investigation and trial of economic crimes are considered. Attention is focused on the scientific approach to the introduction and use of information technologies and large databases in expert activities. The scientific positions of individual scientists and representatives of foreign scientific schools on the concept of large databases and analytical research methods have been studied and analyzed. It has been found that in today's digital environment, it is difficult to identify fraudulent transactions using traditional methods. Analytical methods of audit and forensic economic examination are summarized, taking into account their evolution, and the author's vision of the possibility of their adaptation in the relevant methods is expressed. Four stages of the development of the methodology of analytical programs for the study of the information environment have been formed, each of which is characterized by a set of typical analysis tools. Analytical methods of domestic and foreign forensic economic expertise are classified according to the uniform characteristics of their application. A scientific position has been formed regarding the implementation of the latest analytical methods for the study of large databases and ways of their adaptation in the methods of forensic and economic examination. The implementation of modern analytical tools of forensic economic research of large databases will allow obtaining reliable evidence and increasing the validity of an expert opinion. It was concluded that it is necessary to accompany the process of adapting the methods of forensic economic examination with additional professional training of experts and participants in the judicial process in order to obtain an understanding of expert information regarding large databases.
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