The Methodology of Forensic Accounting Expertise Assigned in Criminal Cases in the Field of Spending Budget Funds

Task. The stability of the state and society largely depends on the state of budgetary funds. At the same time, despite the widespread occurrence of violations in the Russian public sector, mechanisms have not been developed to identify these violations and establish the causes of their occurrence, which include the methodological foundations of forensic research, developed at a sufficient level in foreign countries and reflected in the works authors such as K. Honigsberg, W. Hopewood, J. Leiner ,G.R. Young. This article attempts to develop the methodological foundations of forensic accounting expertise, taking into account the specifics of Russian legal realities. Methodology. The methodology described in this article was developed taking into account the theoretical provisions of authoritative scientists in the field of the theory of forensic examination, based on a generalization of the practice of forensic accounting expert research. Conclusions. The results of this work are the development of a standard methodology for forensic accounting research, appointed in criminal cases in the field of spending budget funds, which can be further put into the development of the methodological foundations of forensic economic expertise. Scope of the study / possibility of further use of the results of scientific work. The methodology of forensic research developed in this article can be considered as a typical one and, taking into account changes in the trace picture of crimes in the public sector, can be adapted to solve problems that arise in during the investigation of this category of criminal cases, which in the future, based on the law of the relationship and interdependence of science and practice, will serve as an impetus for the development of methods for forensic accounting research in the area under study in relation to each individual task. Practical value. The specified technique can be used in the forensic practice of both state and non-state forensic institutions to resolve issues that arise during the investigation of crimes in the public sector and require special economic knowledge. Social consequences. The methodology developed in this article is aimed at improving the mechanism for investigating crimes in the sphere of spending budget funds, which, as a result, affects the strengthening of the rule of law in the financial and budgetary sphere. Originality/value. This work is intended primarily for forensic experts who carry out practical activities, as well as scientists in the field of the theory of forensic examination, in general, and in the field of the theory of forensic economics, in particular, developing the methodological foundations of forensic expert activity.

special economic knowledge, forensic accounting expertise, methodological foundations of forensic activities, forensic research methodology