The article emphasizes the need to use special economic and financial knowledge and focuses on the damage caused by economic crime. It is noted that one of the conditions for the existence of such offenses and crimes is the availability of enrichment technology in the field of tax evasion, legalization of income and theft of bank customers obtained illegally or by illegal acts. The main approaches to determining the components of crimes in the field of financial and credit operations are described in the article. The characteristics lending as one of the most common and at the same time criminologically vulnerable banking operations is also described in the article. In order o determine the scope of the investigated illegal actions, a list of tasks solved by forensic economic experts of financial and credit operations is given, which is a scientifically substantiated procedural form of applying special knowledge in the field of finance, lending and loans, accounting in banking, credit and financial organizations in order to solve the problems arising during a pre-trial investigation or trial. The issue of the need to use expert economic knowledge from different sub-sectors of the economy for successful investigation of economic offenses in the new economic conditions, the class of economic expertise in the system of general expert classification, the essence of its objects is characterized. The main tasks are revealed. The systems for its classification, components and their initialization, modern opportunities for economic expertise to prevent economic offenses are formed.It is mentioned in the article that expert’s special economic knowledge, which is used to address key issues in bank lending cases, cannot be reduced exclusively to accounting, but require the application of knowledge related to various special economic sciences, such as banking, finance and credit, labor economics, economic statistics. It is emphasized that the advanced scientific opinion and professionals’ repeatedly tested experience make the expert power of the conclusions extremely high; this determines the interest in further research in the field of modernization and the process of studying the use of special economic knowledge in the course of operational and investigative activities, pre-trial investigation and trial.

Key words: banking system, lending, statistical data, crimes.

References

1. Tolstosheieva, A. V. (2015), Ensuring the security of banks credit activity, Kyiv.
2. Matusovskyi, H. A. (1999), Economic crimes: forensic analysis, Konsum, Kharkiv.
3. Ukraine (2001), Criminal Code of Ukraine: Law of Ukraine, the Verkhovna Rada of Ukraine, Kyiv, available at: https://zakon.rada.gov.ua/ laws/show/2341-14#Text (accessed 07 April 2020).
4. Petrushko, Ya. R. (2019), Security system forming of banks credit system in Ukraine, Lviv State University of Internal Affairs, Lviv.
5. Petrushko, Ya. R. (2018) “Current state of banks credit system in Ukraine”, Scientific Bulletin, 1, рр. 97–102.
6. Ukraine (1994), On forensic examination: Law of Ukraine, the Verkhovna Rada of Ukraine, Kyiv, available at: https://zakon.rada.gov.ua/laws/show/4038-12#Text (accessed 07 April 2020).
7. Ukraine (2012), Criminal Procedural Code of Ukraine: Law of Ukraine, the Verkhovna Rada of Ukraine, Kyiv, available at: https://zakon.rada.gov.ua/laws/show/4651-17#Text (accessed 07 April 2020).
8. Ukraine (2004), Civil Procedural Code of Ukraine: Law of Ukraine, the Verkhovna Rada of Ukraine, Kyiv, available at: https://zakon.rada.gov.ua/laws/show/1618-15#Text (accessed 07 April 2020).
9. Shepitko, V. Yu., Zhuravel, V. A. and Konovalova, V. O. (2012), Training manual for independent work and practical classes in the discipline “Forensic expert: the concept, legal status”, National University “Yaroslav Mudryi National Law Academy”, Kharkiv.
10. Bandurka, O. M., Blazhivskyi, Ye. M. and Burdol, Ye. P. (2012), Criminal Procedural Code of Ukraine: scientific and practical commentary, Pravo, Kharkiv.
11. Fedchyshyna, V. V. (2018), “Special economic knowledge and their use in the course of operational and investigative activities, pre-trial investigation and trial: theoretical and legal basis”, Actual problems of domestic jurisprudence, No. 3, рр. 215–218.