Students of the National Academy of Statistics, Accounting and Audit visited the Museum of Kyiv Scientific Research Institute of Forensic Expertise of the Ministry of Justice of Ukraine.
Students of the specialty “Accounting and Taxation” visited KFI with the purpose of knowledge increase, understanding the essence and content of the academic discipline “Forensic accounting expertise”, expanding the theoretical data obtained from this discipline during the educational process.
Yuliia Foris, the research worker of the Department of the organization of scientific research works to ensure the activities of the Academic Council of KFI, told the guests about the history of the forensic activity as well as the establishment of Kyiv Scientific Research Institute of Forensic Expertise.
Particular attention was paid to forensic economic expertise, which was the interest of the students. Specialist of KFI told the visitors that the history of the emergence of economic relations in the society is associated with the emergence of commodity exchange and monetary obligations. So there was a need in specialists’ help to check individual data on the state of the economy, which is considered as a prototype of a modern forensic economic examination, which has common historical roots with audit and revision.
At the present stage, legal experts, as a rule, do not have a special economic education, and therefore cannot and do not have the authority for a qualified assessment of the economic (mainly accounting) information contained in the case materials. To evaluate the facts considered by the pre-trial investigation bodies and the courts, it is important to use a scientifically grounded expert opinion. All these factors have led to a significant increase in the role of forensic economic expertise in the provision of justice.
