Forms of Applying Specialized Economic Knowledge in the Investigation of Bank Lending Fraud
Recent changes in the Russian economy are accompanied by mass liquidation of unscrupulous participants in the banking sector. These processes are the result of inspections initiated by the Bank of Russia. Meanwhile a whole range of managers of commercial banks are being investigated in criminal case...
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| Format: | Article |
| Language: | Russian |
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Ministry of Justice of the Russian Federation, Russian Federal Centre of Forensic Science
2018-12-01
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| Series: | Теория и практика судебной экспертизы |
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| Online Access: | https://www.tipse.ru/jour/article/view/467 |
| _version_ | 1797872485696274432 |
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| author | M. G. Nersesyan |
| author_facet | M. G. Nersesyan |
| author_sort | M. G. Nersesyan |
| collection | DOAJ |
| description | Recent changes in the Russian economy are accompanied by mass liquidation of unscrupulous participants in the banking sector. These processes are the result of inspections initiated by the Bank of Russia. Meanwhile a whole range of managers of commercial banks are being investigated in criminal cases related to fraud, illegal banking activities, misappropriation or embezzlement. When investigating crimes committed in the credit and banking sector, it is often necessary to apply specialized economic knowledge, including knowledge of finance, credit, and accounting for financial institutions. The article discusses various forms of using specialized forensic knowledge, i.e. audit, inspection, inventory taking and forensic lending investigation. The grounds for their implementation, their purpose and scope are explained. The information will contribute to the effective use of specialized economic knowledge and more thorough investigation of this category of criminal cases. |
| first_indexed | 2024-04-10T01:00:40Z |
| format | Article |
| id | doaj.art-73cb95a7a00c4389ab64820ceaf14e6c |
| institution | Directory Open Access Journal |
| issn | 1819-2785 2587-7275 |
| language | Russian |
| last_indexed | 2024-04-10T01:00:40Z |
| publishDate | 2018-12-01 |
| publisher | Ministry of Justice of the Russian Federation, Russian Federal Centre of Forensic Science |
| record_format | Article |
| series | Теория и практика судебной экспертизы |
| spelling | doaj.art-73cb95a7a00c4389ab64820ceaf14e6c2023-03-13T10:00:18ZrusMinistry of Justice of the Russian Federation, Russian Federal Centre of Forensic ScienceТеория и практика судебной экспертизы1819-27852587-72752018-12-01134384110.30764/1819-2785-2018-13-4-38-41435Forms of Applying Specialized Economic Knowledge in the Investigation of Bank Lending FraudM. G. Nersesyan0ФБУ Российский федеральный центр судебной экспертизы при Министерстве юстиции Российской Федерации; ФГАОУ ВО «Российский университет дружбы народов»Recent changes in the Russian economy are accompanied by mass liquidation of unscrupulous participants in the banking sector. These processes are the result of inspections initiated by the Bank of Russia. Meanwhile a whole range of managers of commercial banks are being investigated in criminal cases related to fraud, illegal banking activities, misappropriation or embezzlement. When investigating crimes committed in the credit and banking sector, it is often necessary to apply specialized economic knowledge, including knowledge of finance, credit, and accounting for financial institutions. The article discusses various forms of using specialized forensic knowledge, i.e. audit, inspection, inventory taking and forensic lending investigation. The grounds for their implementation, their purpose and scope are explained. The information will contribute to the effective use of specialized economic knowledge and more thorough investigation of this category of criminal cases.https://www.tipse.ru/jour/article/view/467судебная экономическая экспертизасудебная финансово-кредитная экспертизааудитревизияинвентаризация |
| spellingShingle | M. G. Nersesyan Forms of Applying Specialized Economic Knowledge in the Investigation of Bank Lending Fraud Теория и практика судебной экспертизы судебная экономическая экспертиза судебная финансово-кредитная экспертиза аудит ревизия инвентаризация |
| title | Forms of Applying Specialized Economic Knowledge in the Investigation of Bank Lending Fraud |
| title_full | Forms of Applying Specialized Economic Knowledge in the Investigation of Bank Lending Fraud |
| title_fullStr | Forms of Applying Specialized Economic Knowledge in the Investigation of Bank Lending Fraud |
| title_full_unstemmed | Forms of Applying Specialized Economic Knowledge in the Investigation of Bank Lending Fraud |
| title_short | Forms of Applying Specialized Economic Knowledge in the Investigation of Bank Lending Fraud |
| title_sort | forms of applying specialized economic knowledge in the investigation of bank lending fraud |
| topic | судебная экономическая экспертиза судебная финансово-кредитная экспертиза аудит ревизия инвентаризация |
| url | https://www.tipse.ru/jour/article/view/467 |
| work_keys_str_mv | AT mgnersesyan formsofapplyingspecializedeconomicknowledgeintheinvestigationofbanklendingfraud |