INTEGRATION OF INFORMATION TECHNOLOGIES AND FORENSIC ECONOMIC EXPERTISE
Abstract
The growth of economic crimes in the modern business environment necessitates the modernization of forensic economic examination methods in the context of the use of information technology (IT). The current issues related to the utilization of digital evidence in criminal proceedings, as presented by forensic experts, are explored. Solutions obtained through methods of theoretical analysis, synthesis, and specialized cognitive methods are proposed. The article aims to deepen the theoretical and methodological aspects of forensic economic examination in the context of integration into a digitized environment. Drawing from various scientific sources, this study identifies key areas of forensic science that require modification of techniques and procedures. The tools of digital forensics in the investigation of economic crimes are analyzed, taking into account digital formats of financial transactions. Critical IT-related problems are grouped into several categories: data breaches and cybersecurity, digital forensics and electronic evidence, blockchain and cryptocurrencies, digital accounting and financial systems, regulatory compliance and the admissibility of digital evidence in court, social engineering, phishing attacks, insider threats, and inappropriate employee behavior. The relationship between these issues and forensic research is revealed, considering the influence of information technology. Solutions have been proposed to modernize the procedures of forensic economic examination for each object of examination. The feasibility of standardizing forensic and economic procedures of digital databases is substantiated, providing the opportunity to stay ahead of new threats and guarantee the integrity of digital evidence based on industry standards. The experience of standardizing forensic procedures in the United States, European Union countries, and Australia may be useful in reforming Ukrainian legislation and developing guidelines for the use of digital evidence. It was found that the rapid change in information technologies for identifying, seizing, recording, and researching digital information poses certain difficulties for forensic economic experts in Ukraine. It is recommended to improve the efficiency of using digital evidence in legal proceedings by developing guidelines for working with it and enhancing the qualifications of forensic experts.
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