FORENSIC ACCOUNTING: TRENDS TOWARDS UNIFICATION AND EXPANSION

Today, the information-based approach actively penetrates the investigative and litigation practice. However, its cybernation involves organizational difficulties, which make investigations in this field actual. The paper deals with the issues of forensic accounting application as an information source in criminal procedure. Forensic accounting is considered an independent doctrine in criminalistics. The paper presents the comprehension of a forensic accounting object. It is recommended to use the matrix representation of objects and their features. The study shows the prospects of combining forensic registration and accounting. The author considered new objects of forensic accounting, including digital footprints, and identified a tendency towards the formation of an integrated information-retrieval space for the tasks of investigative and litigation practice. The author analyzed the negative factors affecting forensic accounting objects and information transmission channels. To identify these factors, the author proposes to conduct a comprehensive expert study of registered objects to establish the fact of their falsification, modification, or distortion. To ensure information security, it is suggested to apply the duplication principle against the information contained in the object characteristics and physical data carriers. The positive effect is achieved by using numerous information signals transmitted in various forms through independent channels. The information systems based on the study of vein patterns, retinoscopy, the study of signs of the flexor lines pattern, odontometry, and on the signs of the auricle, as well as based on physiological, behavioral, and other dynamic characteristics of a person are recognized as promising. The author concludes on the fuzzy nature of the representation of forensic accounting objects, and to eliminate this negative factor, proposes using semantic search algorithms.