Forensic accounting examination

Type: For the student's choice

Department: department of accounting, analysis and control




SemesterAmount of hoursLecturerGroup(s)
916Professor Romaniv Y. M.УФОМ-51с


SemesterAmount of hoursGroupTeacher(s)
916УФОМ-51сProfessor Romaniv Y. M.

Course description


Forensic accounting examination

(name of academic discipline)


(normative / selective)

The subject of the discipline

The subject of forensic accounting examination is business transactions and the reliability (probability) of their reflection in the system of accounting and reporting, which have become the subject of investigation by law enforcement and judicial authorities.


The purpose of the discipline

The purpose of the discipline “Forensic Accounting” is to teach students to properly apply theoretical knowledge in the organization and conduct of forensic accounting in practice, professionally competently use modern forms and methods of research materials provided by investigative or judicial bodies, to compile on their basis qualified conclusions for the detection of crimes in the field of management, as well as their prevention in the future.


The main tasks

In the process of studying the discipline the students are given the following tasks:

1) providing students with the necessary theoretical knowledge and practical skills in organizing and conducting forensic accounting examination;

2) to carry out research of the provided materials and to make the expert conclusion from the tasks set to the expert;

3) to teach students to apply the acquired knowledge of legal and economic disciplines in their further professional activity.


The place of the discipline in the structural and logical scheme of preparation of bachelors / masters

The discipline is studied after mastering the knowledge of business economics, macro- and microeconomics, finance, financial, management and tax accounting, economic analysis, audit, public financial control, control and audit and economic legislation.


Requirements for competencies, knowledge and skills

As a result of studying the discipline, the student must have the following competencies:


Ability to identify, pose and solve problems.
Skills in the use of information and communication technologies.
Ability to conduct research at the appropriate level.
Ability to generate new ideas (creativity).
Ability to search, process and analyze information from various sources.
Ability to communicate with representatives of other professional groups of different levels (with experts from other fields of knowledge / types of economic activity).
Ability to evaluate and ensure the quality of work performed.



Ability to generate and use accounting information to make effective management decisions at all levels of enterprise management in order to increase the efficiency, effectiveness and social responsibility of the business.
Ability to apply theoretical, methodological and practical approaches to the organization of accounting, control, planning and optimization of tax calculations.
Ability to perform administrative and managerial functions in the sphere of activity of economic entities, public sector bodies.
Ability to carry out activities to advise the owners, management of the enterprise and other users of information in the field of accounting, analysis, control and taxation.
Ability to conduct research to solve current problems of theory, methodology, organization and practice of accounting, auditing, analysis, control, taxation.

The study of the discipline “Forensic Accounting” involves the achievement of such a qualification level of training, for which he must:

a) know:

– purpose, tasks, objects and methodical methods of forensic accounting examination;

– information – methodical support of expert research;

– have a clear idea of ​​the methods of examination of major financial and economic transactions in various sectors of the economy.

b) be able to:

– to make the plan – the schedule of carrying out forensic – accounting examination;

– correctly and critically evaluate the tasks set by judicial or law enforcement agencies before the accountant – expert;

– be able to correctly apply the acquired knowledge of a theoretical nature in practice;

– competently, concisely and clearly draw up an expert opinion on the results of the forensic accounting examination of the tasks set before the accountant – expert, court, prosecutor’s office or police;

– submit documented and legally substantiated conclusions on the results of forensic accounting examination on certain issues of financial and economic activities of the enterprise, organization or institution on the basis of theoretical knowledge obtained in lectures, seminars and practical classes.


The content of the discipline by topic


Topic number


Name topics

Topic 1. The essence and importance of economic control in law enforcement of Ukraine.
Topic 2. Types and tasks of forensic accounting.
Topic 3. Organization of forensic accounting.
Topic 4. The process of forensic accounting and its stages.
Topic 5. Types of forensic economic examinations: their features and objectives.
Topic 6. Principles and methods of forensic accounting.
Topic 7. Methods of research of basic financial and economic operations.
Topic 8. Generalization, design and implementation of the results of forensic accounting.

Recommended Literature

  • The Constitution of Ukraine was adopted at the fifth session of the Verkhovna Rada of Ukraine on June 28, 1996 № 254 k / 96 VR. Kharkiv: Parus, 2003. – 46 p.
  • Budget Code of Ukraine dated 08.07.2010 № 2456-VI (as amended).
  • Criminal Code of Ukraine of April 5, 2001 № 2341-III.
  • Criminal Procedure Code of Ukraine dated 13.04.2012 № 4651 – VI.
  • Code of Ukraine on Administrative Violations of December 7, 1984 № 8073-X (as amended)
  • Labor Code of Ukraine dated 10.12.1971 № 322 – VIII (as amended)
  • Tax Code of Ukraine dated 02.12.2010 №2755 – VI (as amended).
  • Law of Ukraine “On Entrepreneurship” of February 7, 1991 № 698 – XII.
  • Law of Ukraine “On Banks and Banking Activity” of December 7, 2000 № 2121 – III (as amended).
  • Law of Ukraine “On forensic examination” of 25.02. 1994 № 4038 – XII.
  • Law of Ukraine “On Valuation of Property, Property Rights and Professional Valuation Activity in Ukraine” of July 12, 2001 № 2658-III (Extract).
  • Bulletin of Legislation and Legal Practice of Ukraine. – 2002.- № 7: Forensic examinations in Ukraine. – 416 p.
  • Bilukha MT Forensic accounting examination: [Textbook] / Bilukha MT – Kyiv: Volia Publishing Company, 2004. – 656 p.
  • Kamlyk M. Forensic accounting. [Textbook] / Kamlyk M. – K .: Attica, 2003. – 592 p.
  • Fundamentals of a single system of state financial control in Ukraine (macroeconomic aspect) / V.K. Симоненко, О.І. Baranovsky, PS Petrenko. – К.: Знання України, 2006. – 280 с.
  • Financial reporting: from standards to practice [text]: a collection of systematized legislation / incl. ABOUT. Кушина, О.Г. Panirina, assistant CJSC HC “Blitz – Inform”. – K .: Blitz – inform, 2011. – issue 1 – 192 p.
  • Accounting (law, taxes, consultations) № 1-2 (936 – 937), 17.01.2011.
  • Regulations on the Coordination Council for Forensic Problems at the Ministry of Justice of Ukraine. Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 16, 1994 № 778.
  • Regulations on the expert service of the Ministry of Internal Affairs. Approved by the resolution of the Cabinet of Ministers of Ukraine of November 3, 2015 № 1343.
  • Regulations on the State Audit Service of Ukraine. Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 3, 2016 № 43.
  • Resolution of the Plenum of the Supreme Court of Ukraine “On Forensic Examination in Criminal and Civil Cases” of May 30, 1997 № 8.
  • On approval of the Procedure for maintaining the state Register of certified forensic experts. Approved by the order of the Ministry of Justice of Ukraine dated March 29, 2012 № 492/5.
  • About approval of the Instruction on appointment and carrying out of forensic examinations and expert researches and Scientific and methodical recommendations concerning preparation and appointment of forensic examinations and expert researches. Approved by the order of the Ministry of Justice of Ukraine of October 8, 1998 № 53/5.
  • On approval of the list of paid services provided by the units of the Ministry of Internal Affairs and the State Migration Service, and the amount of payment for their provision. Approved Resolution of the Cabinet of Ministers of June 4, 2007 № 795.
  • Some issues of providing paid services by forensic research institutions of the Ministry of Justice. Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 27, 2011 № 804.
  • Handbook for the preparation of materials sent for forensic examination by arbitration courts. Approved by the order of the Supreme Arbitration Court, Ministry of Justice of Ukraine of July 14, 1998 № 11/40/5.
  • Muminova – Savina GG Forensic accounting examination. [Teaching. settlement] / Muminova – Savina GG – К .: КНЕУ, 2003. – 202 с.
  • Muminova – Savina GG Forensic accounting examination. [Teaching. settlement] / Muminova – Savina GG – View. 2nd, no change. – К .: КНЕУ, 2003. – 204 с.
  • Ponikarov V. Forensic accounting / Ponikarov V. – Kh .: Arsis, 2002. – 240 p.
  • Usach B. Control and revision: [Textbook] / Usach B. – ed., Revised. and ext. – K .: Knowledge – Press, 2001. – 253 p.
  • Bilenchuk P. Computer crime. [Teaching. manual] / Bilenchuk P., Romanyuk B., Tsymbalyuk V. and others. – K .: Attica, 2002. – 240 p.
  • Decree of the President of Ukraine “On Regulations on the State Financial Inspection of Ukraine” of April 23, 2011 №499 / 2011.
  • Kalyuga E. Financial and economic control in the management system / Kalyuga E. – K .: Center, 2002. – 360 p.
  • Savchenko LI Forensic accounting examination: [Reference lecture notes] / Savchenko LI – Ю.: КНТЕУ, 2001. – 166 с.
  • The Verkhovna Rada of Ukraine –
  • Ministry of Finance of Ukraine –
  • http: // www. library. – Libraries in Ukraine.
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    information centers of Ukraine.
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