Course description

ANNOTATION OF THE CONTENT OF THE COURSE

ORGANIZATION AND METHODOLOGY OF FINANCIAL INVESTIGATIONS

(name of academic discipline)

Normative discipline

(normative / selective)

Specialization “Accounting, analysis and financial investigations”

(cycle of disciplines according to the curriculum)

The subject of the discipline

The subject of the discipline is a system of measures carried out by the subjects of financial monitoring in the field of combating money laundering, terrorist financing and financing the proliferation of weapons of mass destruction.

The purpose of the discipline

The purpose of the discipline: the formation of students’ system of theoretical and practical knowledge on the organization and methods of financial investigations of the results of financial and economic activities of enterprises and organizations and the functioning, development of financial monitoring in Ukraine and the world.

The main tasks

formation of knowledge, skills and abilities on qualification of the corresponding crimes provided by the criminal legislation and their investigation in all spheres of activity.
learn to apply theoretical and methodological principles, modern methods of financial investigations of economic activity by type of economic activity;
to deepen knowledge about the tendencies of formation of the system of financial investigations of Ukraine, including the work of law enforcement agencies;
to acquire knowledge about legal bases, forms and stages of interdepartmental interaction and cooperation with state power structures, law enforcement and supervisory bodies, institutions conducting operations with money and other property;
determination of the essence, stages and typology of legalization of proceeds from crime;
acquaintance with international norms in the field of combating money laundering and terrorist financing;
study of the essence and types of financial monitoring, the functioning of the financial monitoring system in Ukraine, the rights and responsibilities of the subjects of financial monitoring, its organization;
acquisition of knowledge and skills of experience in the organization of internal control, forensic practice in financial investigations, as well as the practice of prosecution for violations in the field of investigation;
learn to make objective conclusions and proposals based on the results of financial investigations;
to study similar schemes of money laundering;
to acquire practical skills in drawing up analytical conclusions, as well as materials of official financial investigations.
The place of the discipline in the structural and logical scheme of master’s training

The study of the discipline is based on knowledge of such disciplines as “Financial Analysis”, “Forensic Accounting”, “Legal Forms of Countering Financial Offenses”, “Accounting and Taxation by Type of Economic Activity”, “Crimes in the Sphere of Economic Activity”, “Strategic Accounting and analysis “,” Accounting and reporting according to international standards “,” Financial control in the economy “.

Requirements for competencies, knowledge and skills

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

general:

ЗК01. Ability to identify, pose and solve problems.

ЗК03. Skills in the use of information and communication technologies.

ЗК04. Ability to conduct research at the appropriate level.

ЗК05. Ability to generate new ideas (creativity).

ЗК06. Ability to search, process and analyze information from various sources.

ЗК07. Ability to work in an international context.

ЗК08. Ability to communicate with representatives of other professional groups of different levels (with experts from other fields of knowledge / types of economic activity).

ЗК11. Ability to evaluate and ensure the quality of work performed.

special:

SK03. Ability to apply theoretical, methodological and practical approaches to the organization of accounting, control, planning and optimization of tax calculations.

SK05. Ability to apply methods and techniques of analytical support of modern management systems, taking into account the development strategy of the enterprise in conditions of uncertainty, risk and / or asymmetry of information.

SK06. Use international standards of quality control, audit, inspection, other assurance and related services in compliance with the requirements of professional ethics in the process of practical activities.

SK08. Ability to perform administrative and managerial functions in the sphere of activity of economic entities, public sector bodies.

SK09. Ability to carry out activities to advise owners, enterprise management and other users of information in the field of accounting, analysis, control, audit, taxation.

SC10. Ability to conduct research to solve current problems of theory, methodology, organization and practice of accounting, auditing, analysis, control and taxation.

Program results

PR01. Be able to develop and improve their general cultural and professional level, independently master new methods of work and knowledge of a comprehensive vision of modern problems of economics and management.

PR02. Know the theory, methodology and practice of forming accounting information at the stages of the accounting process and control for current and potential management needs of business entities, taking into account professional judgment.

PR05. Have innovative technologies, justify the choice and explain the application of new methods of preparation and provision of accounting information for the management of the entity.

PR06. Determine the information needs of users of accounting information in the management of the enterprise, provide advice to management personnel of the entity on accounting information.

PR13. Know the international standards of quality control, audit, inspection, other assurance and related services in compliance with professional ethics.

PR14. To substantiate the choice and procedure for the application of management information technologies for accounting, analysis, audit and taxation in the system of management decisions in order to optimize them.

PR15. Apply scientific research methods in the field of accounting, auditing, analysis, control and taxation and implement them in professional activities and business practice.

PR18. Adhere to the norms of professional and academic ethics, maintain a balanced relationship with team members (team), consumers, contractors, contact audiences.

PR19. Be able to design, plan and conduct search and reconnaissance work, to carry out their informational, methodological, material, financial and personnel support.

After studying the discipline “Organization and methods of financial investigations” applicants for higher education must:

a) know:

main provisions of the current legislation and other normative legal acts of Ukraine, which regulate the concepts of financial investigations, financial monitoring, their interrelation;
essential features, stages and typology of legalization of proceeds from crime;
international norms in the field of combating money laundering and terrorist financing;
forensic characteristics of the relevant investigations, methods of implementation, concealment of the investigation of budget, tax crimes; bribery, etc .;
the main provisions of current legislation and other regulations of Ukraine governing the activities of bodies engaged in operational and investigative activities and financial investigations of economic and economic crimes;
the main provisions of the methodology for detecting and investigating economic and economic crimes.
b) be able to:

correctly interpret and apply the rules of Criminal, Criminal Procedure, Tax, Budget, etc. codes, legal acts;
read and understand financial (accounting), statistical, tax, other reports as a source and information about crimes in the sphere of economic activity;
carry out analytical work, develop their legal thinking;
to conduct research on changes in economic phenomena and processes on a multicriteria basis as an environment for the possible commission of crimes;
work with documents;
detect and investigate crimes in the sphere of economic activity;
determine, legally substantiate and defend their position;
independently replenish and deepen their knowledge.

The content of the discipline by topic

Topic 1. General characteristics of the process of investigating financial crimes

Topic 2. Regulatory and organizational aspects of financial investigations

Topic 3. Basic principles of investigation of legalization (laundering) of proceeds from crime

Topic 4. Organizational and methodological aspects of financial investigations in the system of financial monitoring

Topic 5. Financial investigations as a mechanism of analytical support of economic security of Ukraine

Topic 6. Financial investigations of tax crimes

Topic 7. Investigation of fictitious business activities and forensic practice of counteraction

Topic 8. Investigative situations in the methodology of investigating the legalization of proceeds from crime