Organizational aspects of improving the production of an economic expertise

Abstract

The article describes specifics of theoretical and practical campaigns for conducting economic examinations and their improvement in accordance with new realities. It also investigates tools for conducting economic examinations, focuses on specific methods and techniques used during the examination in order to identify violations of corporate and legislative requirements in the field of economic activity, specifies conditions for conducting complex examinations and requirements for their conduct. Examples of financial and economic research in the fight against corporate and commercial fraudulent actions are given, for instance forensik, the essence of which is to conduct a comprehensive study of business transactions, which allows you to identify an object, a subject, grounds and consequences of violations, thereby determining the scale of violations and the amount of damage; due diligence as a method of a comprehensive review of economic activities of an organization in order to identify violations in the process of integration activities (mergers, acquisitions and others). Special attention is paid to issues of preparation and organization of economic expertise procedures, a description of stages of actions is given, principles and approaches of their conduct are specified, a classification of economic examinations is presented and a detailed description of the methods used by experts during economic examinations is given, which allows determining the format of work and forming the necessary resources, first of all, personnel for their conduct.