PLACE OF FORENSIC ECONOMIC EXAMINATION IN COMBATING FRAUD ON THE PROVISION OF SERVICES IN BANKING VIA THE INTERNET

Abstract

The article determines the place of forensic economic examination while combating fraud on provision of services in banking via the Internet, since lately frauds concerning illegal credit operations have been registered more frequently according to research in the field of financial and credit relations. It is noted that this is one of the most common methods of financial fraud, which is resorted to both by creditors (banks, funds, associations) and by borrowers (business entities, natural persons), and economic damage for these entities and, first of all, for financial and credit institutions, may result in substantial amounts in national or foreign currency. It was emphasized that all numerous illegal financial and credit operations can be divided into several groups, depending on the entity (a borrower or a lender). In order to protect the interests of entities of financial and credit relations and, accordingly, to avoid their economic damage, it is recommended: on the part of a lender (it refers, first of all, to banks) to ensure an appropriate level of financial control which is to properly document credit operations (organization of special office administration by working with documents containing bank secrecy), to ensure reasonableness of granting a loan to a client having him double checked by corresponding bank services, and on the part of clients to constantly improve financial literacy with regard to the above relations.

It has been established that high-tech crimes with the use of the latest technology and software warrant special attention, therefore further research needs to be aimed at acquiring the right to prevent cybercrime in banking. The issues of conducting forensic economic research on the provision of services in banking via the Internet are considered. Based on the analysis of the consequences of cyber fraud that occur while the use of bank funds by customers of banks, it has been revealed that the client himself is the most vulnerable point and he becomes subject to fraud under the influence of various social engineering methods. To combat this method of fraud, Ukrainian banks do not have sufficiently effective tools. The constantly growing number of forensic examinations related to the study of documents of financial and credit operations and expansion of the subject of study of the specified segment of forensic examination requires amending legislation in order to better meet the needs of investigative and judicial practice.