Необхідність та можливості використання електронних доказів у фінансових розслідуваннях

Abstract

У статті обґрунтовано науково-прикладну проблему використання електронних доказів у фінансових розслідуваннях, окреслено теоретико-методологічні засади застосування спеціальних інструментів і технологій у вітчизняній правовій практиці. З урахуванням вітчизняної нормативно-правової бази й наукових джерел розкрито сутність електронного документа як джерела доказів у розслідуванні фінансових злочинів, з’ясовано його місце у системі доказової та контрольної фінансової інформації. Акцентовано увагу на таких критеріях оцінювання доказів у фінансових розслідуваннях: належність, допустимість, достовірність, достатність, взаємозв’язок доказів. Охарактеризовано етапи застосування методології збору та аналізу електронних документів. In today’s digital age, electronic evidence plays an important role in the investigation of fnancial crimes. As consumers of fnancial services have become increasingly dependent on technology and the widespread use of electronic devices, fnancial criminals have also adapted to use these digital channels. As a result, investigators must navigate the content and types of electronic evidence to uncover valuable information and organize strong evidence based on it. Therefore, the questions of researching the meaning and nature of electronic evidence in fnancial investigations, the challenges they create, and the methodologies used for the effective collection, analysis and presentation of such evidence are topical. The purpose of the article is to specify the theoretical and methodological principles of using electronic documents in fnancial investigations. In accordance with the set goal, the following tasks were formulated: justify the essence of the electronic document as a source of evidence in the investigation of fnancial crimes and characterize its place in the evidence system; determine the criteria for assessing the reliability and status of electronic evidence; outline the stages of application of the methodology of collection and analysis of electronic documents. Taking into account the specifcity of the topic, the goal and tasks of the research, a number of methods were used: the historical-legal method was applied during the study of the state of scientifc development of electronic documents in Ukraine; the comparative legal method contributed to the comparison of the norms of the legal framework; formal and logical methods were used to substantiate the conclusions. The article highlights the scientifc and applied problem of using electronic evidence in fnancial investigations, outlines the theoretical and methodological principles of using special tools and technologies in domestic legal practice. Taking into account the domestic legal framework and scientifc sources, the electronic document essence as a evidence source in the fnancial crimes investigation was revealed, and its place in the system of evidentiary and control fnancial information was clarifed. Emphasis is placed on such criteria for evaluating evidence in fnancial investigations as appropriateness, admissibility, reliability, sufciency, interconnection of evidence. The methodology application stages of electronic documents collection and analysis are characterized.