PECULIARITIES OF USING SPECIAL KNOWLEDGE IN THE FIELD OF ECONOMICS AND COMPUTER TECHNOLOGY IN THE INVESTIGATION OF ECONOMIC CRIMES

Abstract

An analysis has been made of the points of view in the scientific literature on the amount of specialized knowledge in the field of computer technology in the investigation of economic crimes. Typical tasks of extracting computer information about economic activity in the context of the possibilities of their settlement by various subjects of special knowledge are considered. The boundaries of participation in the inspection of computer by an investigator (inquirer), an expert in the field of economics and a knowledgeable person in the field of computer technology, are exemplified by the practice of the investigative department of the Investigative Committee of the Russian Federation in the Irkutsk region. It is substantiated that at present a part of knowledge in the field of computer technology has passed from the field of special knowledge to the field of well-known knowledge and can be applied directly by the investigator to solve problems of contextual information search and detection of local databases of accounting programs. It is recommended to involve a knowledgeable person in the field of computer technology only if the examination conducted by the investigator did not give a positive result. Recognized as the optimal procedural form for the use of special knowledge for the purpose of searching for and discovering computer information during the investigation of economic crimes, participation in the inspection of computer by an expert in the field of economics together with a specialist in the field of computer technology.