The sphere of finance is an area of circulation of monetary and currency values, as well as an actively developing most important element of the domestic economy. In the conditions of freedom of economic relations and their still imperfection legal regulation the financial sector has become one of the most attractive for the commission of criminal acts, both by individual criminals and organized crime groups. A significant number of various criminal financial transactions continue to take place here. Criminal activity in the financial sector is characterized by the commission of a complex of illegal actions aimed at interfering with the movement of mainly cash or their substitutes, which is not connected or separated from the movement of other commodity values.
The concept of " financial crimes”, being forensic, includes a very large group of crimes that have similarities in their forensic characteristics. This concept is mainly associated with criminal acts in the form of fraud (Article 159 of the Criminal Code), (Article 160 of the Criminal Code), legalization (laundering) of funds (Article 174 of the Criminal Code), illegal receipt of a loan (Article 176 of the Criminal Code), malicious evasion from repayment accounts payable(Article 177 of the Criminal Code), manufacture or sale of counterfeit money or securities, counterfeit credit or payment cards and other payment documents (Articles 186, 187 of the Criminal Code), failure to return funds in foreign currency from abroad (Article 193 of the Criminal Code) and etc. In many cases, such criminal activity coexists with illegal business (Art. 171 CC), illegal banking (Art. 172 CC), pseudo-entrepreneurship (Art. 173 CC), deliberate or fictitious bankruptcy (Art. 196, 197 CC) and etc. As a rule, financial crimes are closely related to tax crimes (articles 198, 199 1, 199 2 of the Criminal Code).
Subject The criminal activities of this type are, first of all, monetary resources in rubles or foreign currency, foamy papers and their surrogates (for example, plastic cards), which provide settlement transactions between business entities and individuals. There is a widespread introduction in the financial sector of the methods of carrying out settlement transactions with the help of the latest information technologies based on the use of electronic computing and communication technology. Significant volumes financial information, reflecting the property rights of subjects, are stored on computer media in the form of "electronic" documents. Criminal acts with such documents are often associated with unauthorized access to computer information. It is important to bear in mind that modern computer technologies have also had a revolutionary impact on the criminal technique of producing traditional documents on paper, which can only be distinguished from genuine ones using special knowledge and technology.
Ways to commit Financial crimes are very diverse. Criminal financial transactions can be conditionally grouped as follows:
- operations in the field of settlement mechanisms in monetary (including foreign exchange) circulation, using the imperfection of the legal regulation of the mechanism of settlements between counterparties or the lack of official control over its functioning;
- operations in the field of circulation of payment documents or securities, based on the imperfection of organizational legal and technical methods for protecting these financial instruments, banking products, etc.;
- transactions in the field of borrowed resources, bank lending, based on the illegal receipt of funds under the guise of borrowed resources, their misuse or appropriation;
- fictitious lending operations, accompanied by bribery of responsible bank employees and distribution borrowed money between criminals;
- operations in the field of information financial computer technologies based on the imperfection of the means and mechanisms for protecting such information systems of financial institutions from unauthorized access to the specified information and its management from the outside.
All crimes of this type are characterized by serious and often quite lengthy preparation for their commission. At this stage, the financial mechanism necessary for the implementation of the criminal intent and corresponding to the specified parameters is selected. This mechanism includes: identifying gaps in current regulation and the mechanism for the implementation of a specific financial transaction, allowing to legalize the most important elements of a criminal financial transaction or give them the appearance of legality; collection of samples of forms, signature seals or preparation of necessary documents reflecting similar legal financial transactions; determination of the most rational sequence of the forthcoming workflow; selection or creation of specific financial institutions and legal entities providing the movement of financial resources; production or receipt of documents reflecting a future financial transaction; selection or hiring of performers of certain operations, acquisition of technical, including computer and communication means, etc.
For financial crimes, it is typical that their actual commission is carried out in a very short time, the organizers of the crime, having set specific goals for themselves, stop criminal actions immediately upon their achievement.
The criminals' knowledge of banking technologies allows them to avoid the rapid detection of illegal transactions and gain access to funds most quickly. At the same time, banking instruments are actively used both in committing theft and in introducing criminal capital into legal circulation.
After the commission of a crime, active actions are taken to conceal it, often associated with the liquidation of enterprises and financial institutions, their fictitious or deliberate bankruptcy, the destruction of documents, the distortion of accounting, statistical and other reporting, the transfer to other positions or the dismissal of persons who knew something about the progress of the financial transaction.
Situation, emerging or created by criminals for the possibility of committing these crimes, first of all, is formed under the influence of various kinds of inconsistencies, contradictory, undeveloped provisions in the legislation governing the financial sector; ill-considered individual decisions and the mechanism for their implementation in the actions of the relevant officials and etc.
Accomplishment crimes related to the use of various financial information systems are most often facilitated by the situation of weak control over the order of work in a particular information system, insufficient protection of such information systems from unauthorized access. For example, insufficient protection against fraudulent actions of bank payment documents, insufficiently high quality of their production and safety procedures, etc.
A favorable environment for the fraudulent use of plastic payment and settlement cards arises due to the lack of reliable electronic or telephone communication with centers that take into account payments, untimely receipt by organizations accepting payments of the "stop list", with the inattention of persons accepting payments on such cards.
Acquisitive crimes related to the use of financial information systems built on the basis of computers, their networks and systems, are most often facilitated by the situation of weak control over the order of work in the information system, its insufficient protection from unauthorized access.
The situation in which illegal lending and subsequent evasion of the return of the received funds is carried out is characterized by an insufficiently thorough study of data about the borrower by creditors, the absence of a detailed check of his financial condition and economic activities that ensure the repayment of the received loan, as well as control over the activities of the borrower after receiving the loan.
Close to the above and the situation of illegal business and banking activities.
If such crimes are committed by organized crime groups, then it is advisable to include data on the specifics of the region in which the organized criminal group operates among the elements of the environment for their commission. These features affect the choice of the basic type of financial crimes that the organized criminal group is aiming to commit, and the most accessible and effective ways to commit them. For example, in large cities with a large number of banks and their branches, most often crimes are committed using securities and information technology, i.e. the most attractive for organized crime groups are banks with large amounts of money and a huge number of depositors. In smaller industrial cities, financial crimes are more often associated with illegal business and illegal banking. In such cities, it is easier for firms and banks to operate without a license.
OCGs that commit financial crimes are characterized by a small number (ranging from two to three to ten people), a relatively simple organizational structure with a fairly high general professional and criminal level of members of its leadership and even executive level. These groups are usually created in a situational-contractual way and for a relatively short period of time, in comparison with organized crime groups created to carry out a long-term criminal business. Hence the weakness of the corrupt connections of the analyzed groups. The leaders of such criminal groups are characterized by a greater degree of activity in committing crimes and leading the efforts of its members. Their weakest links are those who perform technical functions.
On the whole typological features of all subjects these crimes are very similar. Most of them are dominated by attitudes towards money-grubbing, a passion for gain, the desire to quickly accumulate wealth in any way. The organizers of such crimes and those who commit them have a relatively high level of education. Every two out of three offenders have not only secondary, but also secondary specialized and higher education. Most of them are directly involved in financial and commercial activities at different functional levels (heads and other organizers of commercial structures, banks, etc.). Among them there are always persons who have information about the activities of credit and financial institutions, who know the shortcomings in their activities. The sex composition is dominated by men, although the number of women offenders in these cases is significantly higher than in others. main age group are people aged 25 and older (75%).
The circumstances to be established in the process of investigating financial crimes, regardless of their type, are largely determined on the basis of their forensic characteristics and taking into account the subject of proof. In their content and division into groups, they are similar to the list of circumstances to be clarified in the investigation of crimes against property through misappropriation, embezzlement, fraud and extortion.
The main provisions of the methodology for investigating financial crimes
The investigation of financial crimes begins with the initiation of criminal cases on various grounds.
When checks, shares, plastic payment cards and credit memos are used for criminal purposes, such grounds may be data indicating that these documents received by the bank, and plastic cards to the places of payment on them, are forged. In case of non-repayment of the loan and malicious evasion of its repayment, the basis is the information (materials of the bank) about the exhaustion of all means at its disposal of influencing the debtor if the debtor's behavior shows signs of a crime falling under the criminal law. In the case of illegal entrepreneurship and banking activities, the grounds are data indicating the unlicensed activities of commercial firms or banks, and data on the infliction of large material damage by these structures to citizens or other business entities. If financial crimes are committed by organized crime groups, then information from the body of inquiry most often appears as the source material for initiating a criminal case.
The sources of primary information serving as the basis for initiating these criminal cases are usually the materials of legalization of the operational-search work of the bodies of the Ministry of Internal Affairs, the FSB, tax services, customs authorities and their respective pre-investigation checks, as well as data prosecutor's checks, materials of revisions and audits, press data, statements of citizens, etc. Accordingly, at the beginning of an investigation, a number of the most common typical investigative situations usually arise. Their content is largely determined by the source, type and volume of information received, the nature and intensity of interference in obtaining priority information, and the degree of possible use of the surprise factor in the investigation. Among the most common and most common are a number of typical situations:
- received a message from financial institutions containing signs of committing criminal acts that caused significant material damage. The perpetrator is known or unknown. The surprise factor most often cannot be used, because the offender is either informed about the direction of the materials to the investigation, or the time that has passed after this does not allow working "in hot pursuit". This situation is in fact typical of most financial crimes;
- materials on the results of operational-search actions were received from the bodies of inquiry, containing data on the facts of the criminal activity of individuals, which could be legalized by a procedural way. The use of the surprise factor at the beginning of an investigation is possible and often necessary for the successful detection of a crime. For example, it is possible: red-handed detention; investigative and operational actions "in hot pursuit" to identify the funds of criminals, which may be levied; operational and investigative actions, ensuring the receipt of all necessary documentation, etc.;
- the situation is the same as the second, but the materials of the operational-search actions indicate the possible commission of this crime by members of a particular organized criminal group, the criminal activity of which the operational-search authorities had no information about;
- the criminal or criminals are caught red-handed at the time of the crime or immediately after it.
The most difficult to investigate are situations related to the activities of organized crime groups, when the person who committed the crime is unknown, and also when a significant amount of time has passed since it was committed.
When investigating financial crimes, it is of great importance for the success of criminal proceedings establishing effective cooperation investigators with operational-search authorities within the framework of an investigative-operative group (created for the investigation) or in the form of performing separate investigative assignments. Such interaction is especially important when the crime is committed by an organized crime group. In such a case, the receipt of materials by the investigating authorities is usually preceded by the collection of relevant materials on the activities of the specified group by the body of inquiry. At the same time, at the stage of collecting materials, it is necessary that the bodies of inquiry that carry out operational-search activities interact with the relevant services of other law enforcement agencies that have the necessary information and use the data of registration state bodies. It is also important to interact with the security services of banks and private detective agencies, because these services, conducting intelligence work to check the bank's clients, accumulate their own information material, including on the activities of organized crime groups in the credit and financial sector.
Analyzing the materials received from financial institutions, the investigator should pay attention to the following:
- is that all Required documents, testifying to the wrongfulness of the act, taking into account the characteristics of each type of crime in this group are presented;
- whether these documents are genuine or copies thereof;
- whether there are explanations of bank employees in the materials confirming the facts of the offense.
It is advisable for the investigator to have a general certificate describing specific facts, indicating the persons who have information about them, indicating their coordinates (telephones, addresses). At this stage, it is necessary to carefully, with the participation of specialists, collect regulatory material regulating the studied area of financial activity.
At the same time, investigators, already at the stage of analyzing the received primary information, should pay attention to whether it contains signs of criminal activity committed by an organized group. Those in these cases can be: careful thoughtfulness and very high professionalism of its commission; the impossibility of its implementation by one person without the existence and operation of an organized structure; the nature of the direction of the criminal action (associated with obtaining large sums of money); information about the probable connection between commercial, state and banking structures within the framework of a criminal action; ingenious, sophisticated and fast ways to realize criminally obtained sums of money and material values; pressure on the investigator already at the stage of studying primary materials in order to persuade him to refuse to initiate a criminal case, etc.
The investigation can be started with a red-handed operation. But in any case, all the actions of the investigator after the initiation of a criminal case at all stages of his investigation must be carefully planned. In such cases, this requirement is of particular importance.
Initial investigation plan should be focused on verifying the authenticity, clarifying the factual data that served as the basis for initiating a criminal case, collecting new factual data and preventing possible attempts by interested parties to hide the traces of the crime. Investigative versions are put forward taking into account the available primary material about the unclear circumstances about the perpetrators, the motives and goals of their actions, the methods of committing the crime, etc.
Plan for further investigation should include not only the follow-up to a version check that has not yet been completed, but also the promotion and testing of other possible versions. For example, whether the crime being investigated is limited to the facts about which it was initiated, or is it only a part of its episodes. Such a version always arises when it is established that the crime under investigation was committed by an organized criminal group.
In order to quickly understand what violations of the existing rules and regulations governing specific view financial activities, is very useful forensic matching method relevant norms, rules, requirements for the proper conduct of specific financial transactions with the peculiarities of the behavior of persons participating in these transactions in the case under investigation. The essence of this metola schematically consists of the following: all the identified circumstances of criminal behavior, characterizing its mechanism and environment, are collected in a single information block. Then, in another block, all regulatory information is collected on how, in accordance with current regulations and the requirements were to carry out this financial transaction. Then these two information blocks (like matrices) are superimposed one on top of the other. As a result of the comparison, it is immediately possible to identify the nature of the violations committed and the circle of persons associated with these violations.
When applied forensic analysis method the official functions of participants in a financial transaction, it is possible to identify what specific violations of the existing rules were committed by each participant in the financial activity under study.
To identify how a specific financial offense has been implemented, it is advisable to use such a method that has developed in forensics, such as recognition of the method of committing a criminal act: according to its typical characteristics; by revision; operational-search means and by analogy.
The complex and procedure for conducting initial investigative actions depend on the nature of the initial investigative situations and the characteristics of certain types of crimes in this group.
In the first situation most of the initial investigative actions are usually devoid of the element of surprise. For her, regardless of the type of crime committed, the following set of initial and other actions of the investigator is characteristic:
- excavation and study of the necessary normative documents regulating this type of credit and financial activity;
- seizure and inspection of necessary banking documents not presented in the primary materials;
- inspection and preliminary examination of counterfeit foam papers and other banking documents with which the crime was committed;
- seizure, inspection and study of documents showing the movement of funds on the accounts of those institutions and organizations that appear in forged bank documents;
- interrogation of bank employees (managers and those employees who discovered forged documents or worked with them when processing the relevant banking transaction);
- appointment and conduct of audits, audits of forensic and other forensic examinations for the study of documents;
- search of suspected persons in order to identify and seize various documents and other objects relevant to the case;
- seizure of amounts of money accrued to commercial banks on false bank documents, and on amounts of money credited on payment orders to other organizations.
In the second situation it is advisable to use the effect of surprise at the beginning of the investigation as successfully as possible when conducting initial investigative actions. This situation is usually characterized by the following set of initial investigative actions and operations:
- conducting an investigative operation to detain persons suspected of embezzlement and other financial fraud red-handed, their interrogation and personal search;
- search at the place of residence and work of the detainee and seizure of his property;
- examination of seized forged documents and other objects;
- seizure, inspection and study of the necessary documentation;
- interrogation of witnesses;
- appointment and conduct of audits;
- appointment and examination.
Third situation is cumulative and includes information about all previous situations. When establishing the fact that a crime was committed by members of an organized criminal group, it is necessary to immediately take measures to create an investigative-operational group, obtain available intelligence information from the bodies of inquiry, and establish appropriate interaction with operational units. The set of initial investigative actions depends on the information of which investigative situation dominates in each specific case.
Fourth situation is close to the second and differs only in that it no longer needs to develop and conduct an operation to detain a person suspected of a financial crime red-handed. In this situation, when a criminal is caught red-handed, the investigation is usually carried out according to the following scheme:
- a personal search of the detainee and a search at the place of residence and work, during which all the documents he has (forged, financial, notebooks, floppy disks, drafts, transport documents, receipts for payment for long-distance calls, draft documents, etc.) ;
- interrogation of a suspect;
- inspection of the vehicle used by the detainee;
- interrogation of witnesses (administration and employees of the bank, who were presented with a check to receive money or material values; persons confirming certain circumstances of the criminal's actions). If necessary, a presentation for identification and face-to-face confrontations can be carried out.
It is also necessary to widely use the possibility of monitoring telephone conversations of relatives, colleagues and partners of the detainee, the seizure of his postal and telegraph correspondence. It is also useful to establish control over his personal paging and radio communications.
Criminal activity in the field of settlement mechanisms in monetary (including foreign exchange) circulation is characterized by illegal cash transactions between organizations, violation of currency legislation, legalization (laundering) of funds. These actions require criminals to promptly communicate with counterparties - domestic and foreign financial institutions, including via modem, constant (often hourly) exchange of information with partners and customers. Accounting for criminal financial transactions is often carried out using computer technology. These circumstances must be taken into account when planning the detention and subsequent urgent investigative measures in cases of this category.
In case of criminal activity in the field of circulation of payment documents or securities, in the course of initial investigative actions, facts of shortages, sale or acquisition of bank checks, bills of exchange and persons involved in them are revealed. To clarify these circumstances, not only investigative, but also operational-search actions, as well as inventory and audit materials are used.
Theft through the use of counterfeit bills, which have become widespread in connection with the mass and partial issuance of promissory notes into financial circulation by banks and other market participants for use in settlement purposes, is in many respects similar to theft using counterfeit checks, which are also intended for servicing settlements. Therefore, there is much in common in the set and features of the initial investigative and other actions in such cases. Of great importance are such investigative actions as the seizure, inspection, study and forensic investigation of counterfeit bills and other documents related to bill turnover, interrogations of persons who accepted bills for payment and carried out financial transactions with them, as well as managers and other employees of banks and organizations. whose accounts received the money. An important direction of the investigation is to identify the mechanism for the production of forged documents and the persons carrying out these actions.
An essential role is played by the data of operational-search work on the study of the activities of the relevant banks and other organizations involved in settlements with counterfeit bills.
When investigating theft with the use of plastic payment cards, the most typical is the fourth investigative situation. In these cases, after the arrest, a personal search of the offender and a search at the place of residence are carried out, during which it is desirable to find and seize everything that is important for the investigation (drafts in which the offender trained in the execution of signatures on behalf of the owner of the payment card; items received on cards ; used and other cards, as well as documents proving the identity of their owner; copies of invoices for goods stolen using cards, etc.). Of great importance for the investigation are the immediate interrogation of the suspect, the identification of the owner of the card and his interrogation about the circumstances of its loss and the time of its last use by the owner. After that, it is advisable to obtain from the cardholder samples of his handwriting and signature for handwriting research. The complex of urgent investigative actions also includes interrogation of employees outlets serving the offender and possible eyewitnesses; presentation of the suspect for identification; confrontations, seizure and inspection of the necessary documentation from the accounting department commercial enterprise; obtaining the necessary information about the owner of the card from the bank that issued it.
The first and second investigative situations in such cases occur less frequently, because cases of fraud with payment cards by Russian commercial banks are most often hidden so as not to scare away potential customers and not to lose old ones. Therefore, investigators go to these banks and obtain the necessary information from them only after starting an investigation in the first situation. At the same time, it should be borne in mind that banks, after a client’s statement about the “leakage” of funds from his account, conduct an internal investigation. The materials of such an investigation are necessary for the investigator to be attached to the case.
For criminal activities in the field of borrowed resources, the first, second and third investigative situations are typical. The success of investigating such activities largely depends on the investigator’s ability to analyze financial documents, his knowledge of the features of banking, bank lending, etc. The specifics of the credit policy of a particular financial structure, related to the decisions of the founders, the volume of its authorized capital, and the mandatory requirements of the Central Bank of the Russian Federation, the situation in the market of credit resources at the time of the decision to issue a loan and other important circumstances. It is necessary to clarify the source of the resources from which the loan was issued, as well as to document the direction of spending these funds. The latter can often indicate the presence of criminal intent. Credit documents and knowledge of the peculiarities of credit and financial activities make it possible to collect information important for the investigation, compare its individual information blocks and better understand all the circumstances of the act under investigation.
Criminal activity in the field of information financial technologies may be carried out as an independent activity or be an element of other ways of committing financial crimes.
Forensic examinations play an important role in the investigation of financial crimes. These include forensic examinations (handwriting, fingerprinting, technical and forensic examination of documents), printing, forensic accounting, forensic economics, and examinations in the field of computer information technology. Their appointment and conduct is primarily associated with the study of documents in order to identify various kinds of fakes in them (including the prescription of documents); study of the essence, reliability and reality of the relevant financial transactions; opportunities and methods of unauthorized access to information support of financial activities, etc.
postgraduate student of the Department of Economic and Information Security
in the financial and credit sphere of the Financial Academy under the Government of the Russian Federation
New economic, legal and political conditions have introduced new processes, phenomena, and activities into our lives.
Due to the fact that financial investigation- a new phenomenon in Russian practice, a scientific approach has not yet been developed. This is the case when practice goes ahead of scientific life.
In fact, in order to correctly characterize the concept, it seems advisable, first of all, to define what investigation by itself.
According to Ushakov's dictionary investigation is a comprehensive study, consideration of something 1 . Thus, from a semasiological point of view, investigation is understood as a comprehensive study of any processes.
Based on these definitions, by its nature and possible tasks, the concept of " investigation” is close enough to the term “operational-search activity”.
In accordance with Art. 3 of the Law of the Russian Federation No. 8-FZ of 1998 “On operational-search activity”, the tasks of the operational-search activity are:
- detection, prevention, suppression and disclosure of crimes, as well as identification and identification of persons who prepare them, commit or have committed them;
- the implementation of the search for persons hiding from the bodies of inquiry, investigation and court, evading criminal punishment, as well as the search for missing persons;
- obtaining information about events or actions that pose a threat to the state, military, economic or environmental security of the Russian Federation.
Based on the goals that we are pursuing, the ideas embodied in the definition of operational-search activity are quite convenient to use to form the concept of "investigation", including financial. In this case, it is expedient to present a "threat" as any phenomenon, circumstance or process of interest to the researcher.
It should also be noted that the “threat” factor of influence, which is incorporated in the definition of the ORD, corresponds to the concept of “risk” in corporate practice. Although in relation to the security of organizations, the "threat" can also be quite applicable.
Thus, the investigation as a whole is characterized by the identification and study of the signs of a phenomenon or process (influence factor), as well as the causal relationship between the phenomena, on the one hand, and the causes that led to these phenomena, on the other 2 .
The Great Soviet Encyclopedia defines a factor as the cause, the driving force of any process, which determines its character or its individual features 3 . Thus, it seems to be quite correct to understand all the subjects of the investigation as factors of influence.
In practice one can meet different kinds and forms of investigation:
- criminal;
- official;
- journalistic;
- tax;
- and finally financial;
- as well as other types.
These forms and types of investigation depend on what tasks are set and in what ways these tasks will be implemented.
Financial investigation is a new phenomenon in Russian practice, and from the point of view of Russian economic science, the concept is absolutely unformed and unstable. However, there are already attempts to link the financial investigation with institutions already existing in Russian practice. In most cases, analogies are drawn between a financial investigation and a preliminary investigation.
Thus, in one of the works 4, a financial investigation is understood as the collection, comprehensive consideration, study of the significant circumstances of the committed violation in the sphere of monetary relations that arise in the process of distribution and redistribution of the value of the gross domestic product and part of the national wealth in connection with the formation, distribution and use of monetary funds. funds. As you can see, the main idea is borrowed from the textbook "Finance" 5 .
Let's try to find out if it reflects this definition the main tasks and functions of the investigation.
In order to more fully represent the scope of the institution of financial investigation, it is advisable to turn to Western practice and theory.
It should be noted that in Western practice the concept of "financial investigation" has become quite firmly established, but it cannot be said that a solid system of scientific concepts has developed.
The flourishing of such services and activities took place in connection with the growth of economic crime, as well as crimes related to the use of IT (the so-called "white-collar crime" - " white collar crime"). It became clear that the system for resolving such problems could no longer cope with such a large number of offenses. This system may include law enforcement, and the protection of corporate interests in arbitration courts, and the protection of the interests and rights of investors, including against cases of corporate fraud.
It became clear that services such as auditing could not meet the emerging needs - after all, such tasks were simply not set before the audit. Although it is worth noting that in connection with the increasing cases of bankruptcies of world companies, a number of additional responsibilities 6 .
Thus, there was a whole trend economic activity.
However, its classification is still not stable and well known.
For example, in addition to the concept of financial investigation as such ( financial investigation) there is also the concept of " forensic accounting". Many organizations explain the concept of " forensic accounting”, using Webster's dictionary and combining in its definition the concepts of accounting ( accounting) and forensic medicine (forensic medicine).
As a result, these activities are presented as methods in the field of accounting used in relation to and for the application of a system for documenting and analyzing economic and financial transactions to resolve legal issues.
In Russian practice, this concept is known in form as forensic accounting expertise.
It is worth noting here that forensic accounting although it can be defined in Russian as SBE, however, in terms of goals, techniques and methodology, they differ sharply from each other.
It is very important to note that financial investigation services can take many forms or be part of many other services offered by some of the largest consulting firms.
Some of these services include:
- pre-investment analysis ( due diligence);
- asset recovery ( asset recovery);
- documenting the facts of economic activity for subsequent litigation ( judgment enforcement, litigation services);
- investigation to establish the causes of bankruptcy ( bankruptcy fraud);
- detection of cases of corporate fraud ( corporate fraud investigation);
- as well as the already mentioned forensic accounting expertise ( forensic accounting and fraud).
In the institution of financial investigation, many Western companies specializing in specific services also include services from related industries (for example, information security, audit computer systems and others).
At the same time, it should be noted that in Western practice (where, in fact, the concept of “financial investigation” came from), it is not entirely clear what is a system-forming concept, and what is its element. There are two concepts - forensic accountingfinancial investigation.
It would be logical to assume that financial investigation is a broader concept that includes SBE.
However, in some companies there are groups forensic, providing their services in the field of financial investigations, identification of transactions containing signs of laundering "dirty" money, corporate fraud, as well as business information support (the so-called economic intelligence).
There is another position. A number of monographs give these two concepts equal status and treat them as synonyms 7 .
In cases where financial investigation is referred to as a law enforcement tool, some experts understand this institution as the collection, control, addition, processing and analysis of financial or related information for the purposes and on behalf of law enforcement 8 .
Thus, the subjects of financial investigation are both state organizations, and subjects of the private sector of the economy (primarily consulting companies).
At the same time, it is worth noting that within the framework of a criminal investigation, a financial investigation can also play its role.
Thus, in the federal bodies of the tax police, the subdivisions of documentary checks (formerly the subdivisions of operational documentation, tax audits) were engaged in collecting evidence in relation to the objective side of the crime. After the transfer of the functions of the DPD to the internal affairs bodies, the documentary checks units have been preserved and continue to function successfully.
Their main task is to document signs of offenses, that is, to identify signs of misconduct in connection with the reasons that could lead to them (for example, to identify signs of tax evasion, an evasion mechanism, officials of organizations that are involved in a possible crime).
As a result of the establishment of certain deviations or violations, it is necessary to identify the cause of their occurrence - whether they were the result of a combination of circumstances, unprofessionalism, or deliberate actions to prepare and commit crimes are visible here.
Obviously, it is the determination of the causal relationship between the threats (factors) and the causes that caused them will be the main task (and at the same time the goal) of the financial investigation. The bottom line is that only after the threats and risks that have taken place, the reasons that caused them, will be established as a result of the financial investigation, it will be possible to make the right management decision.
Perhaps the main reason for the lack of a stable concept of financial investigation so far is its incorrect positioning as an institution. Basically, attempts to form the concept are based on drawing an analogy with such forms of activity as preliminary investigation and tax audit.
First of all, a financial investigation should not be limited to revealing the circumstances of any wrongdoing. However, this institution should not be assigned functions that are not inherent to it by nature, for example, the qualification of certain actions from the point of view of criminal law. It is not necessary here to intersect with the bodies of preliminary investigation. In this regard, the current criminal procedural legislation quite fully covers the law enforcement system: who can qualify, what is the procedure for making such decisions.
The investigation itself is much broader and more diverse than the preliminary investigation. Not only are they not identical, as some researchers suggest, but in general they can only be combined in some part.
It is also argued that the appointment and conduct of a tax audit may be the basis for initiating a financial investigation 9 .
In accordance with Art. 82 of the Tax Code of the Russian Federation, an on-site tax audit is one of the forms of tax control and is appointed on the basis of the relevant decision of the head of the tax authority.
Guided by Art. paragraph 3 of Art. 32 of the Tax Code of the Russian Federation, if circumstances are revealed in the course of tax control that make it possible to assume that a violation of the legislation on taxes and fees has been committed, containing signs of a crime, the tax authorities are obliged to report this to the internal affairs bodies within 10 days and send materials to resolve the issue of initiating a criminal affairs. In accordance with the current criminal procedure legislation, the preliminary investigation bodies are obliged to make a decision on initiating a criminal case within 3 days. All activities carried out based on the results of a tax audit are clearly spelled out in the relevant regulatory legal acts.
Thus, in no case can a tax audit be considered as an element that precedes the stage of a financial investigation. Obviously, the tax audit, in fact, is already a stage of the financial investigation, in this case taking the form of a tax investigation!
However, in accordance with the current legislation, a tax audit may be the basis for making an appropriate decision within the framework of tax control, as well as the basis for initiating a criminal investigation.
It is worth noting that financial investigation is a complex concept. It cannot change depending on the scope of application, on the individual tasks set within it. This is the role and significance of science - to form a methodological basis for certain practical activities. And, of course, one cannot speak of financial investigation separately as a scientific direction and practical activity. All these are different manifestations, forms of one essence. Theory cannot exist without practice, and vice versa.
If, characterizing the financial investigation, we use the concepts of criminal law, then the task of the financial investigation can be defined as documenting the signs of the objective side of the crime. In other words, the task of the financial investigation is to identify, study and fix signs of threats to economic activity, to establish a causal relationship between threats, deviations from normal economic activity and the causes that caused them.
Timely identification of threats and the establishment of the causes that contributed to their appearance is necessary condition for making effective decisions.
As a matter of fact, it does not matter in what connection and in what field of activity these decisions should be made - law enforcement, identification by owners or investors of cases of corporate fraud
Thus, three main tasks of the financial investigation can be distinguished:
- detection of threats or emerging negative factors;
- determination of the amount of damage in connection with their occurrence;
- identifying the true causes of threats and risks.
In other words, the identification of all signs of an adverse event. Signs can be various data, the totality of which can be used to recognize, determine or describe an object or phenomenon. These signs must be considered and evaluated in conjunction with other facts or circumstances.
The absence of a formally recognized concept of "financial investigation" can lead to much more than just misleading. The theoretical justification of the entire system depends on this. financial control, primarily the state.
The form that the investigative process takes should not affect the aims, objectives and methods that are applied in practice.
However, the consequences of the investigation, the tools used and, of course, the subjects directly conducting the investigation directly depend on the form of the investigation.
In this regard, in general, financial investigations seem to be classified by area of interest:
- financial investigations to protect public interests;
- financial investigations to protect corporate interests (including private investors).
An important method (tool) of financial investigation is the formation of the very model of the investigation itself.
The sequence of stages of the investigation (model) can be represented as follows:
however, in each specific case, the model may undergo certain changes.
The main feature of a financial investigation is that it is carried out in cases where threats are expected to occur. In other words, an investigation is always a hindsight.
1 Dictionary Russian / Ed. prof. D.N. Ushakov. - M .: State. publishing house of foreign and national dictionaries, 1939.
3 TSB. T. 27. - 3rd ed. - M., 1997.
4 On the issue of developing a scientific definition of financial investigations // Bulletin of the Financial Academy. - 2003. - No. 1.
5 Rodionova V.M. Finance. - M .: Finance and Statistics, 1999.
6 The Sarbanes-Oxley Act of 2002 was the most comprehensive securities legislation in its scope. It also raises a number of important questions regarding the new rules for financial reporting and auditing. (Editor-in-chief note).
7 George A. Manning. Financial investigation and forensic accounting.
8 Petrus C. van Duyne, Marcel Pheijffer and others. Financial Investigation of Crime: A tool of the integral law enforcement approach. — The Hague: Koninklijke Vermande, 2001, 201 p.
9 Kondratieva E.A., Goryunov A.R. On the issue of forming a scientific definition of financial investigation // Bulletin of the Financial Academy. - 2003. - No. 1.
The work is devoted to the problem of the theory and practice of financial investigations. The author makes an attempt to systematize the basic concepts of financial investigations, as well as to reveal the essence and content of the activities of specialists in this field.
* * *
The following excerpt from the book financial investigations. Lecture (Vladimir Teplov) provided by our book partner - the company LitRes.
1. The concept and essence of financial investigations
Financial investigation is an innovative product of the Financial University under the Government of the Russian Federation, the result of many years of research work and practical experience in the application of the results of intellectual activity by financial intelligence units, law enforcement, tax and other government agencies.
The right to use financial investigations as a result of intellectual activity (RIA) is formalized in the prescribed manner and belongs to the Russian Federation. In 2011, the right to financial investigation was included in authorized capital Center for Financial Investigations - a specialized organization established Financial University under the Government of the Russian Federation for the purpose of providing services to state and municipal authorities, state corporations, enterprises with state participation, commercial banks, private companies, commercial and non-profit organizations, investment funds and private investors.
Financial investigation is a new phenomenon in Russian practice, and from the point of view of Russian economic science, the concept is absolutely unformed and unstable.
The term financial investigations is not normatively defined by either domestic science or legislation. Therefore, the author, having summarized various points of view (including the opinions of specialists from the Center for Financial Investigations) on its essence and content, gives his own definition of financial investigations.
Financial investigation - a set of scientific, operational-investigative, analytical, procedural and expert methods and procedures to:
– identification and documentation of violations of regulatory, methodological and regulatory legal acts in the course of managerial and financial and economic activities related to encroachment on unfair (illegal) distribution and use of financial resources;
– implementation of a set of measures within the framework of civil, criminal and negotiation processes aimed at identifying, documenting and compensating for damages;
– creating conditions for preventing economic damage and bringing the perpetrators to justice.
The characteristics of financial investigations include the following elements:
1. Object - finance (cash, financial resources considered in their creation and movement, distribution and redistribution, use, and economic relations due to mutual settlements between business entities, cash flow, money circulation, use of money).
2. Subject - financial violations (a committed illegal act (action or inaction) of a subject of financial law, for which liability is established by financial legislation).
4. Subjects - law enforcement and regulatory authorities, private firms, specialized organizations (CFR).
5. Objectives - prevention of problems associated with an encroachment on the finances and property of an economic entity; prevention of crisis situations; restoration and protection of violated rights and legitimate interests of the customer in criminal, civil and negotiation processes; bringing the perpetrators to justice and compensation for damages.
6. Tasks - identifying and fixing offenses, signs of threats to financial and economic activities, establishing a causal relationship between threats, deviations from normal economic activities and the causes that caused them, by conducting and using the results of the necessary financial and economic studies, comprehensive forensic examinations and others events; identifying the true causes of risks and the occurrence of negative consequences; determination of the amount of damage.
It is necessary to distinguish between the practice of financial investigations as an activity of the subjects of investigation and the theory of financial investigations as a scientific direction.
The scientific focus of financial investigations is to identify and study the economic mechanism of violations in the financial sector, develop recommendations for eliminating the economic causes of violations, methods for preventing, identifying and investigating these violations; study of legislation in order to avoid responsibility for committed violations, as well as recommendations for building an effective financial system.
Information analysis - obtaining knowledge about the objects necessary for conducting a financial investigation Accumulation of processed and structured collected information that forms analytical information Information processing analysis, systematization and structuring of the received data for the purpose of their subsequent accumulation and integration with other information resources. Collection of data about the desired objects (events, facts, objects, persons, etc.). STAGES OF THE INFORMATION PROCESS
Unified State Register of Legal Entities a) organizational and legal form, full name and abbreviation; a) legal form, full name and abbreviation; b) Primary state registration number (PSRN), identification number/registration reason code (TIN/KPP) of the legal entity; b) Primary state registration number (PSRN), identification number/registration reason code (TIN/KPP) of the legal entity; c) the state registration number of the entry and the date of its entry into the Unified State Register of Legal Entities (GRN); c) the state registration number of the entry and the date of its entry into the Unified State Register of Legal Entities (GRN); d) the name and address of the body that carried out the state registration of the legal entity; d) the name and address of the body that carried out the state registration of the legal entity; e) last name, first name and patronymic of the head and chief accountant of the legal entity, their work phone numbers; e) last name, first name and patronymic of the head and chief accountant of the legal entity, their work phone numbers; e) identification data of the founders of the legal entity; e) identification data of the founders of the legal entity; f) code of the all-union classifier of industries National economy; f) code of the All-Union classifier of branches of the national economy; g) numbers of bank accounts indicating the dates of their opening and closing, indicating the names of banking institutions. g) numbers of bank accounts indicating the dates of their opening and closing, indicating the names of banking institutions.
USRIP information array a) last name, first name, patronymic of the registered individual entrepreneur, his date of birth and address of the place of registration; a) last name, first name, patronymic of the registered individual entrepreneur, his date of birth and address of the place of registration; b) his identification number (TIN); b) his identification number (TIN); c) the number and date of issue of the certificate of an individual entrepreneur; c) the number and date of issue of the certificate of an individual entrepreneur; d) addresses of outlets; d) addresses of outlets; e) identification data of registered cash registers and addresses of places where they are installed; e) identification data of registered cash registers and addresses of places where they are installed; f) bank account numbers and names of banking institutions. f) bank account numbers and names of banking institutions.
Information array "Booking of air tickets" a) surname, name of the air passenger; a) last name, first name of the air passenger; b) date of birth; b) date of birth; c) number and type of document; c) number and type of document; d) date and place of purchase of the ticket; d) date and place of purchase of the ticket; e) date of departure, number, flight; e) date of departure, number, flight; f) information about persons who jointly purchased tickets e) information about persons who jointly purchased tickets
Reasons and grounds for conducting a financial investigation. The reasons for conducting a financial investigation are: The reasons for conducting a financial investigation are: a) reports from organizations engaged in transactions with funds or other property received by the FIU in accordance with applicable law; a) messages from organizations carrying out transactions with funds or other property received by the FIU in accordance with applicable law; b) requests from foreign FIUs received through international cooperation channels in the prescribed manner; b) requests from foreign FIUs received through international cooperation channels in the prescribed manner; c) written requests from law enforcement and other state authorities; c) written requests from law enforcement and other state authorities; d) written appeals and statements of organizations and citizens; d) written appeals and statements of organizations and citizens; e) a certificate of discovery of facts containing possible signs of ML/TF and identified as a result of an initiative search through external information resources, including the media, as well as in the course of interaction with public authorities and organizations. e) a certificate of discovery of facts containing possible signs of ML/TF and identified as a result of an initiative search through external information resources, including the media, as well as in the course of interaction with public authorities and organizations. The basis for conducting a financial investigation is factual data subject to verification on the possible execution of transactions and transactions with funds or other property related to the legalization (laundering) of criminal proceeds and the financing of terrorism. The basis for conducting a financial investigation is factual data subject to verification on the possible execution of transactions and transactions with funds or other property related to the legalization (laundering) of criminal proceeds and the financing of terrorism.
Stage of "primary analysis" - information search, analysis, evaluation and selection of information from the database of operations and transactions for the purpose of its primary verification; - information search, analysis, evaluation and selection of information from the database of operations and transactions for the purposes of its primary verification; - information search on external information resources, including the media and materials of interaction with authorities, in order to initiate the discovery of facts containing possible signs of AML / CFT and requiring initial verification; - information search on external information resources, including the media and materials of interaction with authorities, in order to initiate the discovery of facts containing possible signs of AML / CFT and requiring initial verification; - analysis and evaluation of the information selected on an initiative basis and received from external organizations in order to prioritize its taking into the primary check; - analysis and evaluation of the information selected on an initiative basis and received from external organizations in order to prioritize its taking into the primary check;
Stage of "initial verification" Verification of information, voluntarily selected or obtained through information exchange channels with external organizations, using available internal and external information resources (databases) for the existence of grounds for conducting an in-depth verification or making a decision on sending information and materials to law enforcement authorities without in-depth verification; Verification of information selected on its own initiative or obtained through information exchange channels with external organizations, using available internal and external information resources (databases) to determine whether there are grounds for conducting an in-depth verification or making a decision to send information and materials to law enforcement agencies without conducting an in-depth verification ;
Stage of "in-depth financial investigation" Conducting an in-depth check by additional collection (including by sending written requests to authorities, credit and non-credit organizations and foreign financial intelligence units), analytical processing and evaluation of the information received for the sufficiency of grounds indicating that that operations, transactions are connected with the legalization (laundering) of criminal proceeds obtained by criminal means and the financing of terrorism. Carrying out an in-depth check by additional collection (including sending written requests to authorities, credit and non-credit organizations and foreign financial intelligence units), analytical processing and evaluation of the information received for sufficiency of grounds indicating that operations, transactions are related to legalization (laundering) of proceeds from crime and financing of terrorism.
The stage of "implementation of the results of the financial investigation" - sending information and materials to law enforcement agencies; - sending information and materials to law enforcement agencies; - sending information and materials to foreign FIUs within the framework of international cooperation in the field of combating the legalization (laundering) of criminal proceeds and the financing of terrorism; - sending information and materials to foreign FIUs within the framework of international cooperation in the field of combating the legalization (laundering) of criminal proceeds and the financing of terrorism; - informing law enforcement agencies without disclosing bank secrecy, indicating counterparties of identified financial transactions, approximate amounts, period of transactions and their nature. Informing without disclosing bank secrecy is carried out in case of detection of financial transactions in the absence of sufficient grounds to believe that they are related to the legalization (laundering) of criminal proceeds or the financing of terrorism. - informing law enforcement agencies without disclosing bank secrecy, indicating counterparties of identified financial transactions, approximate amounts, period of transactions and their nature. Informing without disclosing bank secrecy is carried out in case of detection of financial transactions in the absence of sufficient grounds to believe that they are related to the legalization (laundering) of criminal proceeds or the financing of terrorism.
The stage of "support of transferred materials" implementation of information and analytical support of transferred information and materials in cooperation with law enforcement agencies and foreign FIUs, namely: implementation of information and analytical support of transmitted information and materials in cooperation with law enforcement agencies and foreign FIUs, namely: additional financial investigations on newly discovered circumstances and persons involved; - conducting additional financial investigations on newly discovered circumstances and persons involved; - sending information and materials to law enforcement agencies in addition to those previously sent; - sending information and materials to law enforcement agencies in addition to those previously sent; - control over the results of consideration by law enforcement agencies of the transmitted information and materials, as well as procedural decisions made on them. - control over the results of consideration by law enforcement agencies of the transmitted information and materials, as well as procedural decisions made on them.
Types of financial investigations resources; a) proactive financial investigations - based on the materials of the primary analysis, evaluation and selection of information on operations and transactions from the database, as well as on the materials of the proactive detection of signs and facts of legalization (laundering) of criminal proceeds and financing of terrorism as a result of searching through external information resources; b) international financial investigations - based on materials from foreign FIUs; b) international financial investigations - based on materials from foreign FIUs; c) financial investigations based on the materials of law enforcement and other state authorities; c) financial investigations based on the materials of law enforcement and other state authorities; d) financial investigations initiated as a result of supervisory activities; d) financial investigations initiated as a result of supervisory activities; Checking those organizations in the field of activity of which there are no supervisory authorities, for example, notaries, bookmakers. Checking those organizations in the field of activity of which there are no supervisory authorities, for example, notaries, bookmakers. e) financial investigations initiated as a result of consideration of applications and applications from organizations and citizens. e) financial investigations initiated as a result of consideration of applications and applications from organizations and citizens.
The main forms of documenting the progress and results of activities carried out within the framework of a financial investigation a) documents (certificates, memos, conclusions, expert evaluation sheets, diagrams, tables, etc.); a) documents (certificates, memos, conclusions, expert evaluation sheets, diagrams, tables, etc.); b) specialized records (including records of defendants, registration records of cases of financial investigations, archival records, etc.); b) specialized records (including records of defendants, registration records of cases of financial investigations, archival records, etc.); c) cases (materials) of financial investigations. c) cases (materials) of financial investigations.
Types of cases (materials) of financial investigations a) primary materials (PM) - are filed at the stage of primary verification; a) primary materials (PM) - are brought in at the stage of primary verification; b) information collections (IP) - are started at the stage of in-depth financial investigation; b) information collections (IP) - are started at the stage of in-depth financial investigation; c) control and surveillance cases (CND) - are initiated at the stage of control support of materials submitted to law enforcement agencies with the disclosure of bank secrecy. c) control and surveillance cases (CND) - are initiated at the stage of control support of materials submitted to law enforcement agencies with the disclosure of bank secrecy.
Help-conclusion on the material of the primary check Help-conclusion on the material of the primary check to In. ___________from__________. to Vh. ___________from__________. 1. Information about the involvement of the defendant(s) in criminal activity: – 1.1 There is a plot of the criminal activity of the defendants in the check – 1.1 There is a plot of the criminal activity of the defendants in the check –1.2 There is a plot, but there is not enough information about the predicate crime There is no plot of the crime –1.2 There is a plot, but there is no information about the predicate crime is not enough The plot of the crime is missing 2. The result of the primary check: -2.1 Operations were detected. Total:___ Amount:_________________ –2.1 Transactions identified. Total number:___ Amount:_________________ –2.2 Identified transactions:- confirm information about the predicate crime- suggest the presence of signs of ML/TF – 2.3 Identified transactions do not go beyond the normal financial and economic activities 3. The material is classified as significant, according to the signs: -3.1 Significance of the amounts -3.2 Social and socio-economic significance of the case -3.3 Object of encroachment - budgetary funds -3.4 Corruption -3.5 Financing of terrorism (extremism) -3.6 Other (specify) ___________________ 4. Decision based on the results of the initial audit: 4. Decision based on the results primary check: -4.1 Stop the check with sending information to law enforcement agencies without disclosing bank secrecy (specify where) -4.2 Take the material for in-depth financial investigation -4.3 Transfer the material to the central office -4.4 Prepare the material for transfer under Art. 8 FZ 115 _______________________ (developer) (developer) _______________________ _______________________ (head) (head)
Definition of the concept of typology. Typology (from the Greek Tupos - imprint, form, pattern and logic) is a method of scientific knowledge, which is based on the division of systems of objects and their grouping using a generalized model and type; is used for the purpose of comparative study of essential features, relationships, functions, relationships, levels of organization of objects. The main logical forms used by typology are: type classification, systematics, taxonomy. Typology (from the Greek Tupos - imprint, form, pattern and logic) is a method of scientific knowledge, which is based on the division of systems of objects and their grouping using a generalized model and type; is used for the purpose of comparative study of essential features, relationships, functions, relationships, levels of organization of objects. The main logical forms used by typology are: type classification, systematics, taxonomy. Typology is based on identifying the similarities and differences of the objects under study, on finding reliable ways to identify them, and in its theoretical developed form it seeks to display the structure of the system under study, to identify its patterns, which make it possible to predict the existence of objects that are still unknown. Typology is based on identifying the similarities and differences of the objects under study, on finding reliable ways to identify them, and in its theoretical developed form it seeks to display the structure of the system under study, to identify its patterns, which make it possible to predict the existence of objects that are still unknown. Logical forms used by typology: Logical forms used by typology: firstly, classification, the purpose of which is to build hierarchical systems of classes and their subclasses based on some features that are not characteristic of objects (name, number) or inherent in them; firstly, classification, the purpose of which is to build hierarchical systems of classes and their subclasses based on some features that are not characteristic of objects (name, number) or inherent in them; secondly, systematics, which implies the most complete and dissected classification of a given set of objects with a fixed hierarchy of units of description; secondly, systematics, which implies the most complete and dissected classification of a given set of objects with a fixed hierarchy of units of description; thirdly, taxonomy, within the framework of which the principles of rational classification and systematics are specifically investigated and substantiated. thirdly, taxonomy, within the framework of which the principles of rational classification and systematics are specifically investigated and substantiated.
INTRODUCTION TO THE COURSE
"FINANCIAL INVESTIGATIONS"
Tutorial
Accredited educational private institution higher education
"Moscow Finance and Law University MFLA"
Tutorial
INTRODUCTION TO THE COURSE
"FINANCIAL INVESTIGATIONS"
IN STATE FINANCIAL MONITORING
(on the example of Rosfinmonitoring)
for students and students of higher educational institutions studying basic disciplines in the field of combating the legalization (laundering) of proceeds from crime and the financing of terrorism
Reviewer:
A.G. Zabelin, Doctor of Economics, Professor, Rector of AOCHU VO MFUA.
Glotov V.I., Korotkiy Yu.F., Gobrusenko K.I. Introduction to the course "Financial investigations" in state financial monitoring (on the example of Rosfinmonitoring): Textbook / edited by Ph.D. Yu.A. Chikhanchina. - Moscow: MFYuA publishing house, 2015. - 88 p.
The textbook by the authors (Ph.D., Prof. V.I. Glotov, Ph.D. Yu.F. Korotkiy and Ph.D. K.I. Gobrusenko) discusses the specifics of financial investigations , incl. legal foundations of this process, its methodology, information support, documentation of progress and results.
ISBN 978-5-94811-221-3
© V.I. Glotov, 2015
© Yu.F. Short, 2015
© K.I. Gorbusenko, 2015
© MFYuA Publishing House, 2015
Introduction……………………………………………………………………………….…... 5
CHAPTER I. General Issues in Financial Investigations
§ 1. Definition of the concept of “financial investigations”…………….....…….….8
§ 2. The concept of information in the field of AML/CFT…………………….………..………11
§ 3. Search and discovery of information necessary for financial investigations………………………………………….………….13
§ 4. Financial investigation as an information process…………….…..18
§ 5. Reasons and grounds for conducting a financial investigation ....................... 21
§ 6. Types of financial investigations……………………………………..............22
§ 7. The main stages of the financial investigation…….……………………………23
test questions under Chapter I………………………………………………….26
CHAPTER II. Conducting financial investigations
§ 1. Legal regulation of information support for financial investigations………………………………………………………………………………………………. ......27
§ 2. Sources of information used in financial investigations…………………..……………………………………..…………33
§ 3. Features of the formation of information resources necessary for financial investigations.………………………………..………..37
§ 4. Objects of financial investigations...…………………………….………..44
§ 5. Documenting the progress and results of the financial investigation...47
Chapter II Control Questions………………………………………………...50
Chapter III. Selected issues of methodological support for financial investigations
§ 1. Approaches to the development of methods of financial investigations………......................51
§ 2. The concept and approaches to identifying links between objects of financial investigations……………………………………………………………………….55
§ 3. The essence of the problem-thematic approach……………………..………..65
§ 4. The use of modern information technologies in the analysis of the situation in the field of AML/CFT.................................................................. ....................................72
Chapter III Checklist…...…………………………………………...77
List of used sources and literature……………………………...78
Appendix……………………………………………………………………………81
INTRODUCTION
The legalization (laundering) of proceeds from crime and the financing of terrorism pose a serious threat to every state in the world community, disrupt the normal functioning of its main economic institutions, and hinder control over financial system country by government authorities.
A special place in the international system of combating the legalization (laundering) of proceeds from crime and the financing of terrorism1 is occupied by financial intelligence units, one of the main activities of which is the organization of the fight against these types of crimes with the participation of not only law enforcement, but also other executive authorities, public associations and commercial structures. On the territory of the Russian Federation, these functions, along with the powers to develop state policy and legal regulation in this area, are assigned to the Federal Financial Monitoring Service (Rosfinmonitoring).
The effectiveness of the fight against money laundering and terrorist financing largely depends on the proper organization of the system for collecting, processing, accumulating and using information in the activities of Rosfinmonitoring that is important for detecting, preventing and solving crimes related to money laundering and terrorist financing, or, other in other words, from organizing financial investigations. The creation of such a system is a prerequisite for the timely detection of facts of money laundering and terrorist financing, as well as the detection, prevention and disclosure of predicate crimes (that is, primary in relation to legalization). In turn, this process depends on the use of various sources of information, departmental and non-departmental information resources, including in electronic format which are formed and accumulated within various information systems. The significance of any source of information, information resource is determined, first of all, by the possibility of providing them with the necessary data in order to solve the problems of Rosfinmonitoring.
The variety of ways of committing predicate crimes and crimes related to the legalization of criminal proceeds and financing of terrorism, combined with the use of a variety of techniques and means of disguise, significantly complicates the detection of their signs. However, as practice has shown, various ways the commission of such crimes is characterized by a steady recurrence, objectively determined by the functioning of the financial mechanism of the economic entities of the economy of each individual state, which creates prerequisites for the use of modern information technologies in the detection, prevention and disclosure of crimes of this category. In some cases, only with the help of modern information technologies it becomes possible to reveal the facts of legalization (laundering) of criminal proceeds. Consequently, the scientific development and application of new information technologies in financial investigations is an important reserve for increasing the effectiveness of measures taken by law enforcement and financial authorities to combat the legalization (laundering) of criminal proceeds and the financing of terrorism.
The process of collecting, processing, accumulating and analyzing the information necessary for the effective fight against money laundering and the financing of terrorism is the content of the financial investigation. Consideration in this textbook of individual issues of its legal regulation, organizational and methodological support is due to the need for students, students of higher educational institutions who study basic disciplines in the field of AML / CFT and begin their professional path specialists, the following complex of knowledge, skills and abilities:
Mastering the basic concepts and understanding the essence of conducting a financial investigation;
Knowledge of the stages and types of financial investigations;
The study legal basis conducting a financial investigation;
Clarification of the procedure for using various sources of information necessary for financial investigations;
Familiarization with the features of the formation of information resources necessary for financial investigations;
Instilling skills in the correct use of information resources and modern information technologies in financial investigations.
The proposed training manual is of practical importance, since it formulates evidence-based recommendations that meet the realities of today on organizing AML/CFT financial investigations.
CHAPTER I. GENERAL QUESTIONS
FINANCIAL INVESTIGATIONS
§ 1. Definition of the concept of "financial investigations"
The phrase "financial investigations" has entered into domestic use and is widely used in the activities of internal corporate services (for example, economic security, internal control), commercial structures, higher educational institutions departments of the same name appeared that study the problems of criminal encroachments in the financial sphere1, representatives of the Russian scientific community paid attention to it2. Some consulting companies have a range of services such as: independent financial investigations and search for assets, financial investigations and assistance in disputable situations, investigations of financial fraud and fraud, etc. As a rule, these services are aimed at countering unlawful encroachments on the property of private organizations. With regard to this phrase, which has become widespread on the Internet, different points of view are expressed and different definitions are given.
In this tutorial, we will consider the term "financial investigations" as an interdisciplinary category that explains the processes that lie at the junction different industries knowledge in relation to the activities of the Federal Service for Financial Monitoring. This approach correlates with the experience of various countries in the field of combating money laundering and terrorist financing, since, in accordance with the developed international terminology, the activities of financial intelligence units similar to Rosfinmonitoring are based on financial investigations.
Financial investigations ("financial investigations" translated into Russian) is the process of identifying financial transactions related to financial violations and (or) crimes, which should be understood as illegal actions aimed at obtaining, using or distributing financial resources.
For example, the structure of the US Department of the Treasury includes the Financial Crimes Enforcement Network or FinCEN, a financial intelligence unit whose activities are aimed at conducting financial investigations in order to identify and fix financial transactions related to crimes. The essence of financial investigations as a practical activity is to apply a complex of knowledge of applied economic sciences to identify and fix various types of crimes related to financial transactions and other transactions. At the same time, financial transactions and other transactions can be the very essence of criminal activity.
An expert in the field of scientific and methodological support for the organization and conduct of financial investigations, George A. Manning, in his work “Financial Investigations and Forensic Accounting”1 indicates that the methods used to detect and investigate financial crimes are an interdisciplinary concept that combines accounting, financial analysis and law enforcement activity. The development of these methods requires the study of various branches of legislation, banking and other applied disciplines.
Conducting financial investigations comes down to identifying the financial component of criminal activity and fixing its traces. At the same time, financial investigations cannot be identified with the categories "financial analysis", "financial control", "investigation of crimes". At the same time, based on an interdisciplinary concept, when conducting financial investigations, it is necessary to be able to assess the financial stability and efficiency of business entities, which is the subject of financial analysis, to operate with facts about financial, credit, foreign exchange transactions violated by participants, norms and rules established by the state, identified specially authorized financial control bodies, and apply methods for investigating certain types of crimes. In this context, our understanding of crime investigation methods based on the definition of R.S. Belkin, according to which it is a system of scientific provisions and recommendations developed on their basis for the organization and implementation of the investigation and prevention of certain types of crimes1.
In this way, the subject of financial investigations are financial transactions and other transactions that may be related to the legalization of criminal proceeds and the financing of terrorism. The object of financial investigations are individuals and legal entities. Content of the financial investigation constitutes the process of collecting, processing, accumulating and analyzing information necessary for the effective fight against money laundering and the financing of terrorism. The facts obtained as a result of the financial investigation are given a legal assessment.
Based on the foregoing, the following interpretation of the definition of a financial investigation is proposed.
financial investigation- a form of organizing the process of collecting, processing, accumulating and analyzing information and other materials in order to identify and document facts containing sufficient grounds indicating that operations, transactions are related to the legalization of proceeds from crime or the financing of terrorism.
§ 2. The concept of information in the field of AML / CFT
The procedure for collecting, processing, fixing and using information in the activities of Rosfinmonitoring is an information process. Conducting a financial investigation involves, first of all, the organization of the information process and work with information.
Information is one of the central concepts modern science, widely included in scientific use since the middle of the last century. The development of human activity is unthinkable without the exchange of information, its accumulation, systematization, analysis and evaluation.
Etymologically, the term "information" comes from the Latin word "informatio" - explanation, exposition, awareness. According to the definition of S.I. Ozhegov, it means various kinds of messages, information1.
The content of the concept of information can be revealed as a property of matter. So, A.I. Trusov believed that "...information covers the reflection of objects and phenomena in the human mind, phenomena and processes in each other, out of touch with consciousness"2. In forensics, changes in the environment, as a consequence of the reflection of an event in this environment, are information about this event3.
the federal law"On information, information technologies and information protection" considers information content as "information (messages, data) regardless of the form of their presentation"4.
The process of observing and reflecting reality is a continuous or discrete acquisition of data that together can carry valuable information, and data for any subject, including an analyst, can become information only when he can correctly evaluate and detect them in them new knowledge.
Of particular importance to Rosfinmonitoring analysts1 has any social information containing information that can be used to combat crime. Such information must have the following necessary properties: be relevant to the entire process of combating crime or to any of its elements, be specific, sufficiently complete and, finally, reliable.
In order to solve the problem of improving the efficiency of the execution of tasks assigned to Federal Service for financial monitoring of functions to combat the legalization (laundering) of proceeds from crime and the financing of terrorism, it is necessary to timely provide the analytical divisions of Rosfinmonitoring with information indicating various signs of illegal activities in the field of AML/CFT. An indispensable condition for the perception of such information by employees of analytical departments is the unification of concepts and terms, excluding discrepancies. In this regard, the facts of illegal activities in the field of AML / CFT should be reflected in the information using the terms defined by the current regulatory legal acts.
Information constituting the content of the information of the analytical divisions of Rosfinmonitoring, basically reflect the financial and economic activity legal and individuals and may include different kinds of secrets.
The legislation of the Russian Federation establishes special regimes for the collection, storage and distribution certain categories information. These include: state secrets, covering state1 and official2 secrets; information reflecting the financial and economic activities of taxpayers, including such types of secrecy as bank secrecy and secrecy of deposits3, tax4 and commercial5 secrets, and others.
Consequently, the collection, accumulation, processing and storage by the analytical divisions of Rosfinmonitoring is subject to only that information that is obtained in accordance with regulatory legal acts and, in accordance with the same regulatory legal acts, can be used by them.
Based on the foregoing, it is necessary to single out the following parameters as the most important, which should correspond to the information of the analytical divisions of Rosfinmonitoring: reliability, completeness, consistency of presentation; timeliness, ability to respond quantification ; relevance and associated value.
Patterns (really existing relationships, interdependencies) related to the formation, detection, receipt, verification and fixation of information in the field of AML / CFT are the most important component of the subject of the theory of financial investigations.
§ 3. Search and discovery of information necessary for financial investigations
Search as an independent element in the system of measures for identifying persons and facts of operational interest was singled out in the early 70s of the last century by scientists in the study of problems of operational-search activity.
In the system of law enforcement agencies engaged in operational-search activities (ORA), intelligence and search work is distinguished, and in its structure, operational search and analytical search1. Wherein analytical search is considered as a way of "penetration" into documentary sources of information and information arrays containing knowledge about objects of operational interest, and their detailed study in order to obtain operationally significant results.
In practice and in the literature, the term "analytical intelligence" is used, which is generally defined as "intelligence in the information environment" and, on the other hand, how "obtaining new knowledge about an object or phenomenon being explored based on the analytical processing of the obtained intelligence information and information about known facts" 2.
B.Ya. Nagilenko4. He believes that "unlike search, the basis of the analysis is the already obtained knowledge of the subject about the features of the object being sought, as well as the found, collected and verified information characterizing the detected (discovered) object." Considering search and analysis as elements of the process of cognition, it is argued that "it seems absurd to call search analytical, and analysis search." When solving analytical problems related primarily to identifying certain types of crimes and the persons who committed them, it is proposed to use the term "analytical intelligence", which in turn "determines the specifics of the methods of this type of analysis and the relevant information technologies used." At the same time, it is assumed that during the implementation of analytical intelligence, one can only explore something, i.e. to find out about the presence or absence of the required data, to investigate on their basis individual facts and their relationship, to obtain information characterizing the objects under study.
In our opinion, recognition of elements of a crime carried out according to the established information models operationally significant search features, which should be understood as a set of indicators recorded on material media that make it possible to characterize the actions or inactions of persons falling under the legislative model of a crime (component of a crime). Therefore, the analysis is preceded by information search.
The process of combating money laundering and terrorist financing involves the selection of the most significant, interconnected data, the volume and content of which allows characterizing the perpetrators of criminal acts, as well as identifying the very facts of money laundering and terrorist financing.
The discovery of information necessary for conducting a financial investigation is based on the use of the laws of logical thinking, such of its techniques and procedures as analysis and synthesis, deduction and induction, abstraction, generalization, analogy, syllogism.
Of great importance in financial investigations are data sets characterizing criminally active persons, the facts of legalization themselves and related objects, events, phenomena and processes.
In the course of collecting information on the problem under study, the task of the analyst is to bring the selected data into a more suitable, rational form in order to comprehend, generalize, identify patterns and trends.
Generalization and systematization of the available data allow establishing relationships between them and drawing conclusions or assumptions.
In the course of the analysis, objects and the direction of development of the causal relationship are established: action - cause - consequences.
The process of discovering information relevant to AML/CFT consists of several stages, the sequence of which seems appropriate to display on the diagram (see Figure 1).
Rice. 1. The process of discovering information relevant to AML/CFT
1. Data collection.
2. Data evaluation.
3. Data ordering.
4. Description of data.
5. Application of logical thinking techniques.
6. Conclusion, conclusions, forecasts, estimates.
7. Hypothesis.
The collection of data about the desired objects (persons, events, facts, objects, etc.) is one of the stages of the cognitive process from which the search for information relevant to AML / CFT begins.
The next step is to evaluate all the collected data that form the information.
At the stage of organizing data, all collected information is grouped and structured.
The description of the data helps to highlight the most significant, interconnected data that form information relevant to AML/CFT.
Methods of logical thinking based on the information received make it possible to assess the volume and content of the data obtained, necessary to identify the facts of legalization of criminal proceeds and financing of terrorism. At this stage, it seems possible to draw intermediate conclusions based on the available data.
At the stage of hypotheses, several versions are formed, which are subsequently tested.
The process of discovering the information necessary for conducting financial investigations is a cycle of the above stages. Conclusions, conclusions, forecasts and assessments are one of the important and key stages that can be singled out as a separate part of the mentioned cycle. It is he who reflects the final result of the entire process of discovering information relevant to AML / CFT. As a rule, this stage occurs after the implementation of logical thinking techniques.
In many ways, the result of the work done depends on the forms of information presentation. Information (messages, data) can be presented in text, graphic, tabular and other forms.
The text version is used in the description of subjects, objects, processes, phenomena, as well as in the preparation of documents. The form of presenting information in the form of a coherent text is chosen if the main thing in the document is information about the actions or relations between the subject and the object - a statement of any provisions, decisions, facts, events.
The form of presentation of the unified text of the document in the form of a table is chosen if the main one is information about the object and its features.
The table can be considered as the result of a certain formalization, during which the text is deprived of the usual grammatical coherence, and the content of the text is conveyed by simplified constructions, numbers or other signs.
Table - a form of presentation of a unified text containing information that is a characteristic of several objects according to a number of features. The table has two levels of text division: vertical - columns and horizontal - lines.
The generalized names of the features in the table make up the heading and subheadings of the columns (head), and the names of the objects make up the heading and subheadings of the table rows located in the leftmost column (sidebar).
Graphical information allows you to visually display business processes or the results of calculating some indicators, as well as relationships between subjects and objects.
§ 4. Financial investigation as an information process
The procedure for collecting, processing, fixing and using information in the field of AML / CFT is an information process that is determined as a result of conscious, organized activities analysts to solve the tasks assigned to them. One of the main tasks of the analytical divisions of Rosfinmonitoring is to identify the facts of AML / CFT and identify persons associated with them. An important condition for the successful solution of these problems is the preliminary collection of information.
The entire process of financial investigation can be divided into four main stages: obtaining (collecting) data forming information, processing information, accumulating information, analyzing and issuing information. (See Figure 2.)
Rice. 2. Main stages of financial investigation
Collection data about the desired objects (events, facts, objects, persons, etc.) is one of the stages of the cognitive process, from which the acquisition of new knowledge begins. The need to perform the task of identifying facts indicating that operations, transactions are related to the legalization of proceeds from crime or the financing of terrorism dictates the need for analytical departments to organize the search for the necessary data.
The next stage of the information process of analytical units is treatment received data. The data obtained about persons, objects, events and other objects and processes must be analyzed, systematized and structured for the purpose of their subsequent accumulation and integration with other information resources based on an automated information system. These data should contribute to the solution of the main tasks facing Rosfinmonitoring.
Consequently, all documentary carriers of analytical information must pass through dedicated departments that carry out their analysis and selection of information to form information arrays and enter them into a special data bank. This process must be continuous.
At the same time, it is necessary to have uniform criteria according to which information is selected based on the results of the analysis of the information received, contained on the documentary carrier, and appropriate information technologies to automate the process of forming and using a special data bank.
Initial data are not always complete, ordered, generalized, and therefore sometimes cannot be used to build, let alone adopt tactical and strategic management decisions. Therefore, they should be supplemented by information contained in various information systems.
The information collected and properly processed for identification by the relevant details (characteristic features), containing the knowledge necessary and suitable for solving the tasks of Rosfinmonitoring, must be recorded on a tangible medium for subsequent use.
Accumulation processed and structured data collected, forming information relevant to AML / CFT, includes accounting for preliminary results of a financial investigation, formed from information arrays that accumulate systematized data sets that characterize criminally active persons, the facts of money laundering and terrorist financing themselves, and related with them objects, events, phenomena and processes. These data sets are displayed on the corresponding information carriers, which are a means of storage, transmission and perception.
Such carriers can be of very different physical nature. These include, for example, plain paper or cardboard used to prepare documents, file cabinets, magazines, albums, etc., magnetic or laser disks used in automated information systems, etc.
Analysis and extradition information containing knowledge in the field of AML / CFT is the last stage of the information process in the activities of the analytical divisions of Rosfinmonitoring.
It is the analysis during the financial investigation that allows decomposing the fact of legalization of criminal proceeds or financing of terrorism into its constituent elements and establishing the nature of the relationship between them.
These operations are carried out directly by employees and heads of the analytical divisions of Rosfinmonitoring.
§ 5. Reasons and grounds for conducting a financial investigation
Financial investigations cannot be conducted in relation to an indefinite range of individuals and legal entities. To conduct a financial investigation, there must be a reason and a reason.
Reason for financial investigation serve:
a) messages from organizations that carry out transactions with funds or other property received by Rosfinmonitoring in accordance with the Law;
b) requests from foreign FIUs received by Rosfinmonitoring through international cooperation channels in the prescribed manner;
c) written requests from law enforcement and other public authorities;
d) materials on the results of audits conducted by the subdivision of the organization of supervisory activities of Rosfinmonitoring2;
e) written appeals and statements of organizations and citizens;
f) instructions from the management of Rosfinmonitoring;
g) the results of an initiative search on external information resources, including the media, as well as materials obtained in the course of interaction with public authorities and organizations;
h) materials of initiative discovery of signs and facts of legalization (laundering) of criminal proceeds and financing of terrorism, obtained as a result of using the developed methods and modern information technologies.
Basis for financial investigation serve as factual data subject to verification on the possible performance of transactions and transactions with funds or other property related to the legalization (laundering) of criminal proceeds and the financing of terrorism.
§ 6. Types of financial investigations
Depending on the nature of the information and materials that gave rise to financial investigations, the following are distinguished: types of financial investigations:
a) proactive financial investigations - based on the results of proactive detection of signs and facts of legalization (laundering) of criminal proceeds and financing of terrorism based on the use of developed methods and modern information technologies, external information resources, including the media, as well as materials obtained in the course of interaction with state authorities authorities and organizations;
b) international financial investigations based on materials from foreign FIUs;
c) financial investigations based on the materials of law enforcement and other state authorities;
d) financial investigations initiated as a result of the supervisory activities of Rosfinmonitoring;
e) financial investigations initiated as a result of consideration of applications and applications from organizations and citizens.
§ 7. Main stages of financial investigation
The financial investigation process includes the following main steps:
a) stage of "primary analysis":
- information retrieval , selection, analysis and evaluation of information from the database of operations and transactions for the purposes of its primary verification;
Information search on external information resources, including the media and materials of interaction with authorities, in order to initiate the discovery of facts containing possible signs of AML / CFT and requiring initial verification;
Analysis and evaluation of the information selected on an initiative basis and received from external organizations in order to prioritize its taking into the primary check;
b) stage of "initial check"- verification of information selected on its own initiative or obtained through information exchange channels with external organizations, using available internal and external information resources (databases) to determine whether there are grounds for conducting an in-depth verification or making a decision to send information and materials to law enforcement agencies without conducting an in-depth verification ;
in) stage of "in-depth financial investigation"- conducting an in-depth check by additional collection (including sending written requests to authorities, credit and non-credit organizations and foreign financial intelligence units), analytical processing and evaluation of the information received for the sufficiency of grounds indicating that operations, transactions related to the legalization (laundering) of criminal proceeds obtained by criminal means and the financing of terrorism;
G) stage of "implementation of the results of the financial investigation".
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