Theoretical Foundations and International Models for the Organization of Forensic Economic Expertise

Pavlo Ivankov
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Pavlo Ivankov: Zhytomyr Polytechnic State University, Zhytomyr, Ukraine

Oblik i finansi, 2025, issue 2, 128-134

Abstract: The growth of criminalization of society and economic crime requires active reform of criminal and judicial proceedings institutions, where forensic expertise is a vital link. This necessitates modelling the organizational structure of effective forensic economic expertise. The article aims to substantiate and deepen theoretical approaches to organizing forensic economic expertise using European norms and best foreign practices. The author used a system-structural approach and a comparative law method to achieve this goal. The article analyzes the structure of institutional and organizational support for forensic expert activities in Ukraine. It identifies the risks of organizing forensic expertise, considering three levels of state policy implementation in this area. The main risks are conflict of interest, lack of a single methodological base, limited transparency and independence, duplication of functions, inefficient use of resources, and dependence of forensic experts on the department's management. These risks directly affect the effectiveness of the departmental format for performing forensic expertise. An essential part of the study is the analysis of the models of organization of forensic expertise in Poland, Lithuania, and Germany. Ukraine must adopt foreign experience to achieve institutional separation of expert activity from the investigation and the parties to the process, forming a single methodological base and ensuring experts' professional autonomy and responsibility. In addition, the article provides directions for reforming the organizational structure of forensic expertise within the framework of implementing European norms adopted by the European Commission for the Efficiency of Justice (CEPEJ). Implementing these directions will ensure increased trust in expert opinions and harmonization of Ukrainian legislation with the European legal environment.

Keywords: forensic economic expertise; subjects in the field of forensic expertise; forensic expert; methodology of forensic expertise; organization of forensic expertise (search for similar items in EconPapers)
JEL-codes: K40 M40 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2025:i:2:p:128-134

DOI: 10.33146/2307-9878-2025-2(108)-128-134

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