The role of forensic economic expertise and its importance for the economic security of the Russian Federation

Bykova Enzhe Fauzelevna

The paper addresses the issues of quality assurance in forensic operations, as well as harmonization and convergence of expectations regarding the ways in which forensic economics can serve the interests of justice, given the varying economic contexts in countries that use different accounting systems. It is observed that even within the same country there may be differences in the way individual public agencies understand the objectives of forensic investigation into economic matters. However, despite existing disagreements, it is still crucial to search for common ground and work towards their reconciliation, drawing on international experiences and other countries' perspectives in the field of forensic practices. The authors propose building a list, or a glossary of key terms as a first step towards a shared theoretical framework in the field of forensic economics.

Keywords:economic expertise, accreditation, national economy, accounting, international financial reporting standards.