Conducting financial investigations. Federal Service for Financial Monitoring. In the state financial monitoring

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 into our life new processes, phenomena, activities.

Due to the fact that financial investigation- a new phenomenon in Russian practice, a scientific approach has not yet been developed. This is the very case when practice is ahead of scientific life.

In fact, in order to correctly characterize the concept, it seems expedient, first of all, to define what is investigation by itself.

According to Ushakov's dictionary investigation- this is a comprehensive study, consideration of something 1. Thus, from a semasiological point of view, under investigation a comprehensive study of any processes is understood.

Based on these definitions, by its nature and possible tasks, the concept " 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 activities", the tasks of the ORD are:

• identification, prevention, suppression and disclosure of crimes, as well as identification and identification of persons preparing them, committing or having committed them;
• the search for persons hiding from the bodies of inquiry, investigation and the court, evading criminal punishment, as well as the search for missing persons;
• obtaining information about events or actions that pose a threat to state, military, economic or environmental security Russian Federation.

Based on the goals that we pursue, the ideas inherent in the definition of operational-search activity are quite convenient to use to form the concept of "investigation", including financial. In this case, “threat” is advisable to represent as any phenomenon, circumstance or process of interest to the researcher.

It is also worth noting that the factor of influence “threat” inherent in the definition of OSA 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 signs of any phenomenon or process (influence factor), as well as the causal relationship between the phenomena, on the one hand, and the reasons that led to these phenomena, on the other 2.

The Great Soviet Encyclopedia under the factor means the cause, the driving force of a process, which determines its nature 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, you can find different kinds and forms of investigation:

• criminal;
• service;
• 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, it is an absolutely unformed and unstable concept. 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.

So, in one of the works 4, a financial investigation is understood as a collection, a comprehensive examination, a study of the essential circumstances of a committed violation in the field of monetary relations arising in the process of distribution and redistribution of the value of gross domestic product and part of the national wealth in connection with the formation, distribution and use of funds. Money... 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 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 entrenched, 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 crimes"). It became clear that the system for resolving such problems can no longer cope with so many offenses. This system may include law enforcement, protection of corporate interests in arbitration courts, and protection of the interests and rights of investors, including from cases of corporate fraud.

It became clear that services such as audit could not meet the emerging needs - after all, such tasks were simply not set for the audit. Although it is worth noting that in connection with the increased incidence of bankruptcies of global companies, the audit was also assigned a number of additional responsibilities 6.

Thus, a whole direction appeared economic activity.

However, its classification is still not stable and generally known.

For example, in addition to the concept of a financial investigation as such ( financial investigation) there is also the concept “ forensic accounting". Many organizations explain the concept of “ forensic accounting", Using Webster's dictionary and combining in its definition of the concept of accounting ( accounting) and forensic medicine (forensic medicine).

As a result, this activity is presented as a methodology in the field of accounting, used in relation to and for the application of a system for documenting and analyzing business and financial transactions to resolve legal issues.

In Russian practice, this concept is known in form as forensic accounting.

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.

Among such services, it is worth noting:

• pre-investment analysis ( due diligence);
• asset recovery ( assets recovery);
• documenting facts economic activity for subsequent trials ( judgment enforcement, litigation services);
• investigation in order to establish the reasons for bankruptcy ( bankruptcy fraud);
• identification 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 of 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. It is about two concepts - forensic accountingfinancial investigation.

It would be logical to assume that financial investigation is a broader concept that includes SBE.

However, some companies have groups forensic providing their services in the field of financial investigations, identification of transactions containing signs of money laundering, corporate fraud, as well as business information support (so-called economic intelligence).

There is also another position. A number of monographs give the two concepts equal status and consider them synonymous 7.

In cases where financial investigation is referred to as a law enforcement tool, some experts understand this institution as collecting, controlling, supplementing, processing and analyzing financial or related information for the purposes and on behalf of law enforcement 8.

Thus, the subjects of a financial investigation are both state organizations and subjects of the private sector of the economy (primarily consulting companies).

It should be noted, however, that within the framework of a criminal investigation, a financial investigation may also have a role to play.

So, in federal bodies the tax police, the collection of evidence in relation to the objective side of the crime was carried out by the subdivisions of documentary inspections (earlier - subdivisions of operational documentation, tax inspections). After the transfer of the functions of the ONP to the internal affairs bodies, the subdivisions of documentary checks remained and continue to function successfully.

Their main task is to document signs of offenses, that is, to identify signs of misconduct due to reasons that could lead to them (for example, to identify signs of tax evasion, evasion mechanism, officials 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 coincidence of circumstances, unprofessionalism, or there are deliberate actions to prepare and commit crimes.

Obviously, it is the determination of the causal relationship between the threats (factors) and the causes that caused them that will be the main task (and at the same time the goal) of the financial investigation. The bottom line is that only after the financial investigation identifies the threats and risks that took place, the reasons that caused them, 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 a concept are based on drawing an analogy with such forms of activity as a preliminary investigation and tax audit.

First of all, a financial investigation should not be limited to identifying the circumstances of any violations. However, one should not assign to this institution functions that are not inherent in it, for example, the qualification of certain actions from the point of view of criminal law. You should not overlap here with the bodies of the preliminary investigation. The current criminal procedural legislation is quite complete in this regard, covers the law enforcement system: who can qualify, what is the procedure for making such decisions.

The investigation itself is much broader and more varied than the preliminary investigation. They are not only not identical, as some researchers suggest, but in general they can be combined only in some part.

It is also argued that the appointment and conduct of a tax audit may be the basis for starting 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 an appropriate decision of the head of the tax authority.

Guided by Art. clause 3 of Art. 32 of the Tax Code of the Russian Federation, in case of revealing in the course of tax control circumstances that allow to assume a violation of the legislation on taxes and fees, containing signs of a crime, tax authorities are obliged to inform the internal affairs bodies about this within 10 days and send materials to resolve the issue of initiating a criminal case. In accordance with the current criminal procedural legislation, the preliminary investigation bodies are obliged to make a decision on the initiation of a criminal case within 3 days. All activities carried out as a result of a tax audit are clearly spelled out in the relevant regulatory legal acts.

Thus, a tax audit can in no way be considered as an element preceding the stage of a financial investigation. Obviously, a tax audit, in fact, is already a stage of a financial investigation, in this case taking the form of a tax investigation!

However, in accordance with 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 starting a criminal investigation.

It should be noted 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 a financial investigation separately as scientific direction and practical activities. All these are different manifestations, forms of one essence. Theory cannot exist without practice, as well as vice versa.

If, characterizing a financial investigation, use the concepts of criminal law, then the task of a financial investigation can be defined as documenting the signs of the objective side of the crime. In other words, the task of a financial investigation is to identify, study and record 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 a prerequisite 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 of cases of corporate fraud by owners or investors.

Thus, there are three main tasks of a financial investigation:

• detection of threats or emerging negative factors;
• determination of the amount of damage due to their occurrence;
• identification of the true causes of threats and risks.

In other words, the identification of all signs of an adverse event. Signs can be various data, by the aggregate of which it is possible to recognize, define or describe an object or phenomenon. These indicators need to be considered and evaluated in conjunction with other facts or circumstances.

The lack of a formally recognized concept of "financial investigation" can lead to much more than just a mistake. The theoretical justification of the entire system depends on this. financial control, primarily state.

One form or another that the investigation process takes should not influence the goals, 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, financial investigations appear to be mainly classified by area of ​​interest:

• financial investigations to protect public interests;
• financial investigations to protect corporate interests (including private investors).

The formation of the very model of the investigation itself is an important method (tool) of financial investigation.

The sequence of stages of investigation (model) can be represented as follows:

at the same time, 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 suspected. In other words, an investigation is always a retrospective view.

1 Dictionary Russian language / 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 is the broadest coverage of securities legislation. He also touches on a number of important issues regarding the new rules for compiling financial statements and audit. (Note of the editor-in-chief).

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 Kondratyeva E.A., Goryunov A.R. On the issue of the formation of a scientific definition of financial investigation // Bulletin of the Financial Academy. - 2003. - No. 1.

SOME ASPECTS OF RELATIONSHIP OF FINANCIAL INVESTIGATIONS WITH THE PROCESS OF IDENTIFICATION AND INVESTIGATION OF CRIMES RELATED TO TRAFFICKING IN PERSONS

MM. MAKARENKO

The material basis for the legalization (laundering) of criminal proceeds in the Russian Federation is, among others, the proceeds from kidnapping and trafficking in persons, as well as other related illegal activities. Having passed legalization, they contribute to the creation of an appropriate basis for the reproduction of organized crime.

In order to combat this type of criminal activity in Russia, there is a system of normative legal acts, in which the central place is occupied by the federal law of August 7, 2001 N 115-FZ "On Counteraction to Legalization (Laundering) of Criminally Obtained Incomes and Financing of Terrorism". It is aimed primarily at solving the following issues:

Creation of a national system for the prevention of legalization (laundering) of criminal proceeds;

Establishment of obligations of financial institutions and other persons performing financial transactions in order to prevent these actions;

Determination of the main tasks, functions and powers of the national financial intelligence unit, including in terms of interaction with financial institutions and public authorities;

Regulation of international cooperation in this area, including the exchange of information with the competent authorities of foreign states and the provision of mutual legal assistance.

These issues are of key importance for the creation and maintenance of the functioning of the national system for combating the legalization (laundering) of proceeds of crime and the financing of terrorism.

At the same time to answer international standards, the national AML / CFT system should include other essential components:

Criminal prosecution for offenses related to money laundering and terrorist financing;

Providing the authorized body with information constituting a banking secret and responsibility for their illegal disclosure;

Supervision over the fulfillment of the relevant requirements by financial institutions and other persons and the application of administrative measures for its violation.

All of these issues are, to one degree or another, addressed in the Federal Law of August 7, 2001 N 115-FZ, but their direct regulation is carried out within the framework of other federal laws. Persons guilty of violating this Law bear administrative, civil and criminal responsibility in accordance with the legislation of the Russian Federation.

By Decree of the President of the Russian Federation No. Pr-984 of June 11, 2005, the Concept of the National Strategy for Combating Money Laundering and Terrorist Financing was adopted and is being implemented.

The national system for combating money laundering and terrorist financing is designed to ensure the implementation of a unified public policy in this area. It consists of two main subsystems that differ in their subject composition, features legal regulation and the tasks to be solved: law enforcement and financial monitoring.

At the same time, financial monitoring can, in turn, be divided according to the same criteria into two main levels: primary financial monitoring and state financial monitoring.

The subjects of the law enforcement block of the national system for combating money laundering and terrorist financing are law enforcement agencies, whose competence includes the investigation of these crimes (the Ministry of Internal Affairs of Russia, the FSB of Russia, the Federal Drug Control Service of Russia and the prosecutor's office).

Relations in the subsystem are mainly governed by the norms of criminal and criminal procedural legislation, as well as federal laws that determine the rights and obligations of these bodies. The main task of law enforcement agencies within this subsystem is to identify, suppress and investigate crimes related to the legalization of criminal proceeds, including those obtained from human trafficking, as well as the financing of terrorism, and the fight against these types of crimes.

The main subjects of primary financial monitoring are organizations that carry out transactions with monetary funds or other property. The responsibilities of these organizations include, inter alia, due diligence of clients, identification of suspicious transactions and submission of relevant information to the Federal Service for Financial Monitoring (Rosfinmonitoring), subordinate to the Ministry of Finance of Russia. It is at this level of the national system that the task of preventing the legalization of criminal proceeds from human trafficking should be solved. Rosfinmonitoring ensures control over financial transactions on the basis of information received from the above-mentioned entities of primary financial monitoring, verification of this information and, if there are sufficient grounds, transfer of information and materials to law enforcement agencies.

Rosfinmonitoring, being a key element of the national AML / CFT system, ensures, through interagency coordination mechanisms, coordinated interaction of all law enforcement and financial monitoring entities in order to solve the problem of combating money laundering, including from trafficking in persons, including international cooperation in this area.

The entire subsystem of financial monitoring, including relations between its entities, as well as between these entities and consumers of financial services, is mainly governed by the provisions of financial and administrative law.

Financial investigations go beyond general scheme financial control. This difference is due to the fact that financial investigations are not tasked with covering the entire set of financial flows for compliance with established norms. Financial investigations are faced with a much narrower and more complex task - to identify the financial flow associated with a crime, to record its necessary financial characteristics through economic research, which differ from the deviations included in the subject of control, in particular complexity, intent to commit and conceal traces of illegal activity ...

The initial data for the relevant financial investigations by Rosfinmonitoring are:

The results of the primary selection of information from incoming messages from financial and other organizations and from the Rosfinmonitoring database;

Information requests from Russian law enforcement agencies in relation to persons involved in criminal cases and operational materials checked for mercenary crimes;

Information requests from foreign FIUs.

The entire stream of messages entering the database using a special software undergoes primary analysis. The purpose of this analysis is to get a complete picture of suspicious financial transactions of a physical or legal entity in order to identify the entire chain of links of operations (transactions) and connect together the pieces of information in the appropriate scheme.

Information interaction with Russian law enforcement agencies and financial intelligence units of foreign states is carried out by Rosfinmonitoring and in the course of ongoing financial investigations. For the purposes of financial analysis and investigations, other external information resources are also used - databases of registration, licensing and law enforcement agencies, media publications, etc.

Based on the results of such financial investigations, if there are sufficient grounds indicating that operations (transactions) are related to the legalization (laundering) of proceeds from crime, relevant information materials are sent to law enforcement agencies in accordance with their competence, which are accompanied by detailed schemes money laundering.

The decision on the existence of sufficient grounds for their transfer to law enforcement agencies is made by the Expert Council of Rosfinmonitoring, chaired by the head of the Service. Financial Analysts - Developers of specific materials report to the Board their findings and proposals for completed financial investigations. Along with permanent members Expert Council representatives of the relevant law enforcement agencies are invited to certain meetings, who can confirm the existence of grounds for initiating a criminal case.

After the transfer of such materials to law enforcement agencies, the employees of Rosfinmonitoring carry out their further support, including obtaining from Russian or foreign sources. additional information... Law enforcement agencies inform Rosfinmonitoring about the results of consideration of the materials received from it.

It is necessary to note the inadmissibility of mixing the concepts of "financial investigation" and "the process of detecting and investigating crimes," including those provided for in Art. Art. 174, 174.1 of the Criminal Code of the Russian Federation. There is no doubt that financial investigations are a key component of this activity, but they do not replace it in general.

In the process of identifying and investigating intellectual crimes of this category, it is not an abstract employee of a law enforcement agency that participates, but several persons engaged in a fairly diverse activity, only partially reduced to specialized financial analysis. As a rule, several participants are involved in this process.

Employees of units carrying out operational-search activities (operatives) and employees of departments (directorates) of documentary checks and audits act within the framework of operational-search activities and pre-investigation checks in order to identify and initially document signs of crimes. Their activities are aimed at collecting information on acts containing signs of criminal activity, and are regulated by the Laws "On Operational Investigative Activities" and "On the Police", as well as the Instruction on the procedure for conducting inspections and audits of financial, economic, entrepreneurial and commercial activities by police officers.

Practice shows that in this work, the analysis of financial information, focused on identifying shadow cash and material flows, is extremely important and necessary. At the same time, the dominant feature is the analysis of ratios in financial statements and the identification of questionable areas of financial and economic activities for further deep study within the framework of an already initiated criminal case.

However, this stage cannot be reduced solely to financial investigations. Its basis is the receipt and assessment of operational information through the implementation of operational-search measures (interrogation, observation, wiretapping, implementation, etc.), including by secret methods.

The stage of identifying signs of a crime in the event of their actual detection in the actions of specific persons develops into criminal proceedings. Here, the key players are the investigator and the expert economist. Their activities are regulated by the Code of Criminal Procedure of the Russian Federation. The task of the investigator is to collect, verify and evaluate evidence containing factual data included in the subject of proof. For this, the criminal procedural legislation provides the investigator with a toolkit consisting of a clearly fixed set of procedural actions (examination, search, seizure, interrogation, confrontation, appointment of a forensic examination, etc.). An expert economist is involved in the proceedings on a specific criminal case from the moment a decision is made on the appointment of a forensic economic examination.

When summarizing the questions put to the permission of expert economists, the essence of this work is reduced to carrying out a financial analysis of previously identified financial and business transactions and a description on its basis economic characteristics actions of persons controlling shadow financial flows and related organizations. This information is subsequently used by the investigator to form the subject of proof in a criminal case.

The investigator (the person who carries out the criminal investigation) does not conduct an in-depth specialized the financial analysis... Despite this, in order to understand the meaning of his activities and effectively manage the investigation process, the investigator must master such a technique. It should be noted that the investigator has a slightly different direction of activity, which consists in the legal assessment of the collected facts, including those established by the financial investigation of the economic characteristics of the crime.

Thus, the detective and investigator represent the legal side of the process of detecting and investigating crimes, and the inspector and expert-economist - the economic side. A specific financial analysis for this category of criminal cases is carried out by auditors and economic experts during inspections and forensic economic examinations, as well as partly by security officers and investigators - during an express analysis of the facts of financial and economic activities and a meaningful assessment of verification acts and conclusions of expert economists.

In conclusion, it should be noted that financial investigations do not replace the procedural activities of law enforcement agencies, but, on the contrary, form the basis for generalizing and analyzing the economic side of the process of identifying and investigating crimes related to human trafficking. The complex composition of these criminal acts, which are sometimes transnational in nature, suggests that their prevention and suppression can only be ensured by a combination of criminal law methods with a set of preventive measures within the financial sector.

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Topic: Theoretical basis financial investigations in the field of AML / CFT federal Service on financial monitoring

Information analysis - obtaining knowledge about 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 obtained data with the aim of their subsequent accumulation and integration with other information resources. Collecting data about the desired objects (events, facts, objects, persons, etc.). STAGES OF THE INFORMATION PROCESS

Information array of the Unified State Register of Legal Entities a) organizational and legal form, full name and abbreviation; b) The main state registration number(OGRN), identification number / code of the reason for registration (TIN / KPP) of a legal entity; c) the state registration number of the entry and the date it was entered into the Unified State Register of Legal Entities (GRN); d)) the name and address of the body that carried out state registration legal entity; e) surname, first names and patronymics of the head and chief accountant of the legal entity, their working phone numbers; e) identification data of the founders of the legal entity; f) the code of the all-union classifier of the branches of the national economy; g) numbers of bank accounts, indicating the dates of their opening and closing, indicating the names of banking institutions.

EGRIP information array a) surname, name, patronymic of the registered individual entrepreneur, his date of birth and address of the place of registration; b) its identification number (TIN); c) number and date of issue of the certificate of an individual entrepreneur; d) addresses of the location of outlets; e) identification data of registered cash registers and addresses of places where they are installed; f) bank account numbers and names of banking institutions.

Information array "Air ticket booking in" a) surname, name of the air passenger; b) date of birth; c) number and type of document; d) date and place of purchase of the ticket; e) date of departure, number, flight; f) information about the persons who jointly purchased tickets

Reasons and grounds for conducting a financial investigation. The reasons for conducting a financial investigation are: a) messages from organizations carrying out transactions with monetary funds or other property received by the FIU in accordance with the current legislation; b) requests from foreign FIUs received through the channels of international cooperation in accordance with the established procedure; c) written requests from law enforcement and other state authorities; d) written appeals and statements of organizations and citizens; e) a certificate on the discovery of facts containing possible signs of ML / FT and identified as a result of an initiative search in 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 the factual data subject to verification on the possible performance of transactions and transactions with monetary funds or other property related to the legalization (laundering) of criminal proceeds and the financing of terrorism a.

The stage of "primary analysis" - information search, analysis, evaluation and selection of information from the database on transactions and transactions for the purpose of its primary verification; - information search on external information resources, including the media and materials of interaction with authorities, for the purpose of proactively detecting facts containing possible signs of AML / CFT and requiring initial verification; - analysis and evaluation of information that was proactively selected and received from external organizations for the priority of taking it into the initial check;

Stage of "primary verification" Verification of information, proactively selected or received through the channels of information exchange with outside organizations, using available internal and external information resources(databases) for the existence of grounds for conducting an in-depth check or making a decision on sending information and materials to law enforcement agencies without conducting an in-depth check;

Stage of "in-depth financial investigation" Conducting an in-depth audit through additional collection (including sending written requests to the authorities, credit and non-credit organizations and foreign financial intelligence units), analytical processing and assessment of the information received for the sufficiency of grounds indicating that that operations, transactions are related to the legalization (laundering) of criminal proceeds from crime and the financing of terrorism a.

Stage "implementation of the results of financial investigation" - 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 financing terrorism; - informing law enforcement agencies without disclosing banking secrets, indicating the counterparties of the identified financial transactions, approximate amounts, the period of transactions and their nature. Informing without disclosing banking secrets is carried out if financial transactions are revealed in the absence of sufficient grounds to believe that they are related to legalization (laundering) of criminal proceeds or financing terrorism a.

The stage of "support of the transferred materials" implementation of information and analytical support of the transferred information and materials in cooperation with law enforcement agencies and foreign FIUs, namely: - carrying out additional financial investigations on newly discovered circumstances and persons involved; - 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 transferred information and materials, as well as the procedural decisions taken on them.

Types of financial investigations a) proactive financial investigations - based on the materials of the primary analysis, assessment and selection from the database of information on operations and transactions, as well as on the materials of proactive detection of signs and facts of legalization (laundering) of criminal proceeds and financing terrorism, and as a result of a search on external information resources; b) international financial investigations - based on materials from foreign FIUs; c) financial investigations based on materials from law enforcement and other state authorities; d) financial investigations initiated as a result of supervisory activities; Checking those organizations in the field of which there are no supervisory authorities, for example, notaries, bookmakers. e) financial investigations initiated based on the results of consideration of appeals and applications of organizations and citizens.

The main forms of documenting the progress and results of activities carried out within the framework of the financial investigation a) documents (certificates, office notes, conclusions, expert assessment sheets, diagrams, tables, etc.); b) specialized accounting (including accounting of persons involved, registration accounting of financial investigation cases, archival accounting, etc.); c) cases (materials) of financial investigations.

Types of cases (materials) of financial investigations a) primary materials (PM) - are brought in at the stage of initial verification; b) information sets (IP) - are started at the stage of in-depth financial investigation; c) control and supervisory cases (KND) - are started at the stage of control support of materials transferred to law enforcement agencies with the disclosure of bank secrets.

Help-conclusion on the material of the primary check to Bx. No. ___________ dated __________. 1. Information about the involvement of the person involved (s) in criminal activity:? 1.1 Is there a plot of the criminal activity of the persons involved in the check? 1.2 There is a plot, but there is not enough information about the predicate offense? Is there no plot of the crime? 2. The result of the initial check: 2.1 Operations identified. Total amount:___ Sum:_________________? 2.2 Identified transactions: - confirm information about a predicate crime - suggest the presence of ML / FT signs? 2.3 The identified transactions do not go beyond the normal financial and economic activities 3. The material should be classified as significant, according to the following features: 3.1 Significance of amounts 3.2 Social and social -economic significance of the case 3.3 Object of encroachment - budget funds 3.4 Corruption 3.5 Financing terrorism (extremism) 3.6 Other (specify) ___________________? 4. Decision based on the results of the initial check: 4.1 The check should be terminated with information sent to law enforcement agencies without disclosing bank secrets (indicate where ) 4.2 Take the material for an in-depth financial investigation 4.3 Transfer the material to the central office 4.4 Prepare the material for transmission under Art. 8 ФЗ 115 ???? _______________________ (developer) _______________________ (head)

Definition of the concept of typology. Typology (from the Greek Tupos - imprint, form, pattern and logic) method scientific knowledge, which is based on the dismemberment of systems of objects and their grouping using a generalized model and type; is used for the purpose of comparative study of essential features, connections, functions, relationships, levels of organization of objects. The main logical forms used by typology: typical classification, taxonomy, taxonomy. The typology is based on identifying the similarities and differences of the objects under study, on the search for reliable ways to identify them, and in its theoretically developed form seeks to reflect the structure of the system under study, to reveal its regularities that allow predicting the existence of objects that are still unknown. Logical forms used by typology: first, classification, the purpose of which is to build hierarchical systems classes and their subclasses based on some characteristics that are not inherent in objects (name, number) or inherent in them; secondly, taxonomy, which assumes the most complete and dismembered 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 specially investigated and substantiated.

FL and LE Other countries Offshore companies Transfers abroad by individuals FL and legal entities

MOSCOW STATE UNIVERSITY

NAMED AFTER M.V. LOMONOSOV

HIGHER SCHOOL OF STATE AUDIT

(FACULTY)

K.V. Somik, A.G. Khabibulin

INFORMATION AND ANALYTICAL SUPPORT

FINANCIAL INVESTIGATIONS

Under the general editorship

Doctors of Law, Professor S.M. Shakhrai

Tutorial

MOSCOW 2015

Introduction

1.1. Concept and essence

1.2. Criminal law and forensic characteristics of financial crimes

1.3. Methods and tools for information and analytical support of financial investigations

Chapter 2. Analysis of threats to financial security

2.1. The concept and structure of financial security

2.2. The main threats to financial security

2.3. Assessment of the state of crime in the field of financial security

Chapter 3. Methods of information and analytical support of financial investigations

3.1. Tasks and procedures for identifying and analyzing hidden schemes of financial crimes

3.2. Information and analytical support for the investigation of financial crimes committed using offshore schemes

3.3. Information and analytical support of information security of the financial system

Conclusion

Bibliography

Application

Introduction

Currently, a prerequisite for the effective detection and investigation of large-scale and organized crimes in financial sphere is the improvement of information and analytical support of the systemic counteraction to financial crime. Information and analytical support of financial investigations is a complex, high-tech type of management activity, which involves the collection and computer processing of large amounts of information from various sources, the preparation and justification of versions of versions and decisions at all stages of the operational and criminal process. Of particular relevance and at the same time complexity are the tasks of forming a holistic picture and evidence base of such crimes as laundering (legalization) of criminal proceeds and illegal export of capital, which are associated with tax evasion on an especially large scale, concealment of income in offshore zones, etc. Priority area information and analytical work is the timely informing of public authorities about the problems of financial security, the reasons and conditions conducive to the commission of financial crimes, measures to prevent and counter threats to the security of the financial system of the Russian Federation.

In the proposed study guide outlines the foundations of the discipline « Information and analytical support of financial investigations », the purpose of which is to form a complex of knowledge, abilities and skills among students on the issues of information and analytical preparation of decisions using modern computer methods and tools at various stages of the investigation of financial crimes, identifying the reasons and conditions conducive to their commission.

The discipline is an integral part of the module, which includes disciplines that form competencies in the implementation of methods and means in the process of organizing and managing the investigation of financial crimes. system analysis and applied informatics. To study this discipline, students must possess the competencies formed by the disciplines "fundamentals of economic analysis", "financial security", "criminal law" and "preliminary investigation". In turn, the knowledge, skills and abilities formed as a result of studying this discipline are necessary for studying the disciplines "methodology and methodology of investigating economic and financial crimes", "identifying economic crimes", etc.

As a result of mastering the discipline, the student must:

Know the concept and essence of information support for financial investigations; main directions and tasks of information and analytical support of financial investigations; criteria for evaluating the results of information and analytical support; computer methods, techniques and Information Technology financial investigations; the basics of ensuring information security of the financial system;

To be able to solve the problems of information and analytical support of financial investigations; evaluate the results of information and analytical support; apply computer methods, techniques and information technologies of financial investigations; develop and implement measures to ensure information security of the financial system.

Possess the ability to analyze and predict criminal phenomena and processes in the financial sector; methods and means of collecting, processing, analyzing and protecting information required for financial investigations.

Chapter 1. Fundamentals of information and analytical support of financial investigations

Concept and essence

A prerequisite effectiveness of any complex, purposeful human activity is the organization of information and analytical support for the development and adoption of decisions necessary to achieve the goals. IN modern conditions it is impossible to imagine a successful doctor, scientist, operative worker or investigator who would not use the information and analytical resources and technologies required to perform professional functions.

In order to reveal the concept and essence of information and analytical support of financial investigations (IAO FR), it is necessary, first of all, to define financial investigations as a special type of purposeful law enforcement activity.

The term financial investigations is customary to designate a complex, information-intensive and intellectual activity, which is not limited only to the criminal procedural framework of the preliminary investigation of crimes.

The need to isolate and define the concept of financial investigations is associated with the growth of abuse in the financial system, as well as the growth of the so-called "white collar crime". The more sophisticated the schemes and mechanisms for the preparation and commission of financial offenses and crimes become, the more in demand is the specialization of personnel in the field of financial investigations.

In Western states belonging to the system common law, the concept of financial investigation (Financial Investigation or Forensic Accounting (forensic accounting)) was formed and strengthened quite a long time ago and firmly. In world practice, financial investigations perform the following main functions:

Pre-investment analysis (due diligence);

Asset recovery;

Documenting the facts of financial violations for subsequent litigation (judgment enforcement, litigation services);

Establishing the reasons for bankruptcy (bankruptcy fraud);

Identification of cases of corporate fraud (corporate fraud investigation);

Forensic accounting and fraud.

In our country, there are two main areas of financial investigations:

Revealing financial risks or facts of non-criminal financial violations (as a rule, the subject of the activities of special services commercial organizations);

Revealing and documenting the signs of the objective side of crimes in the field of finance (the subject of the activities of law enforcement agencies).

We will mainly consider the law enforcement aspect of financial investigations, which manifests itself in the process of operational search, forensic accounting, documentary verification activities and preliminary investigation.

However, in our understanding, financial investigations themselves are much broader and more diverse than the preliminary investigation, etc. These concepts are not only not identical, but can only be combined in some part. If, when characterizing a financial investigation, we use the concepts of criminal law, then the task of a financial investigation can be defined as identifying and documenting the signs of the objective side of a crime. But the audit can also be a source of signs of the objective side of financial crimes, which are the subject of preliminary investigation. On the other hand, as a result of the investigation and identification of the reasons and conditions for committing financial crimes, an audit of a certain area of ​​financial and economic activity can also be initiated. The situation is similar with regard to financial monitoring. Financial monitoring is an activity on the analytical processing of information on the financial and economic activities of residents and non-residents in order to identify, according to the established criteria, financial transactions and transactions suspicious of legalization (laundering) of criminal proceeds and financing of terrorism.

Thus, financial investigations are a process that includes audit, financial monitoring, operational search activities, forensic accounting, documentary verification activities and preliminary investigation within the framework of criminal procedural activities. At all stages of these activities, information and analytical preparation of the decisions to be made is necessary. Therefore, the IAO FR is based on the systemic principle of cyclically closed preparation of decisions taken [52].

The object of financial investigations in this case, obviously, are financial crimes. Therefore, we will consider the specifics of this category of crimes, which determines the features of information and analytical support of financial investigations.

In a sense, financial crimes are socially dangerous acts that infringe on financial and economic relations, regulated by the norms of financial (including tax, currency) and criminal law, on the formation, distribution, redistribution and use of funds of funds (financial resources of the state), organs local government, other business entities.

B.V. Volzhenkin singled out the following groups of crimes in the field of finance:

1. Crimes that violate the general principles of the established procedure for carrying out entrepreneurial and other economic activities: illegal banking activities.

2. Legalization (laundering) of funds or other property acquired illegally.

3. Crimes against the interests of creditors: illegal receipt of a loan; malicious evasion accounts payable; illegal actions in bankruptcy.

4. Crimes related to the manifestation of monopoly and unfair competition: illegal receipt and disclosure of information constituting commercial or banking secrets.

5. Crimes violating the established procedure for the circulation of money and securities: abuse in the issue of securities (issue); making or selling counterfeit money or securities; production or sale of counterfeit credit or debit cards and other payment documents.

6. Crimes against the established order foreign economic activity(customs offenses): evasion of customs payments levied on an organization or an individual.

7. Crimes against the established procedure for the circulation of currency values: illegal circulation of precious metals, natural precious stones or pearls; violation of the rules for the delivery of precious metals and precious stones to the state; non-return from abroad of funds in foreign currency.

8. Crimes against the established procedure for paying taxes and mandatory payments to state extra-budgetary funds (tax crimes).

9. Crimes against the rights and interests of consumers: violation of the rules for the manufacture and use of state assay marks.

Taking into account the above approaches, we will consider economic crimes, as well as other related crimes that pose a threat to the financial security of the Russian Federation, as financial crimes. An analysis of this kind of crimes allows us to single out the following characteristic features.

1. The organized nature of financial crimes.

2. The scale of the damage caused to the financial system and its individual links.

3. Multi-episode and combination of crimes with different qualifications.

4. Distribution of events of crimes by place, time and participants.

5. Conspiracy and communication of criminal actions and intentions.

6. Transnationality and transboundary.

7. Financial crime is a direct threat to national and economic security.

8. Financial crimes are the basis of the shadow economy, and often a source of financing for terrorism and extremism.

9. The need at an early stage of preliminary investigation of the organization of information and analytical support, using modern computer databases and analytical techniques.

In more detail, the criminal law, forensic characteristics and features of financial crimes will be considered in the next paragraph.

Below is a model of targeted activities for the detection and investigation of financial crimes, which is the object of the IAO FR (Fig. 1).

Rice. 1. Model of purposeful activity of financial investigations

The model of any purposeful activity is in accordance with a negative feedback loop, in which the object of activity is under the influence of flows of internal and external information (events). In our case, the activities of the IAO FR should be organized in such a way as to continuously monitor the state of financial investigations in terms of achieving the main goals (or deviations from them), which are the timeliness and completeness of the detection and disclosure of financial crimes, compensation for damage caused, elimination of causes and conditions conducive to their fulfillment. At the same time, the main task information worker and analytics is to promptly identify and assess problem situations associated with deviations of the state of the financial investigation from target settings as a result of information and analytical monitoring and develop versions of versions for making appropriate decisions by an investigator or operative.

Thus, in accordance with the considered model, the subject of the IAO FR is the processes of generating signals, versions and substantiation of options for operational-search and criminal procedural decisions. Therefore, IAO FR is an integral part of the organization effective management financial investigations. In what follows, as a synonym for this activity, we will use the term "information and analytical work" (IAR).

The main tasks and functions of the IAR are:

1. Identification of systemic signs of the commission of organized forms of financial crimes.

2. Formation and analysis of coherent information structures that provide a systemic evidence base for financial investigations.

3. Identification of problem situations in the course of financial investigations and the reasons for their occurrence. Forecasting their development.

4. Development of measures to prevent and eliminate threats to financial security, compensation for damage.

5. Maintenance and development of information resources, methods and means of organizing the IAO FR.

Fig. 2. The structure of the concept of IAO FR

IAO FR is carried out within the framework of the following main legislative acts:

1. The Constitution of the Russian Federation.

2. Federal Law "On Security".

Federal Law "On the Investigative Committee of the Russian Federation".

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 area.

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The given introductory fragment of the book Financial investigations. Lecture (Vladimir Teplov) provided by our book partner - the company Liters.

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 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 accordance with the established procedure and belongs to the Russian Federation. In 2011, the right to financial investigation was included in the authorized capital of the Center for Financial Investigations, a specialized organization established by the 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 national science or legislation. Therefore, the author, summarizing various points of view (including the opinions of specialists from the Center for Financial Investigations) on its essence and content, gives his definition of financial investigations.

Financial investigation is a set of scientific, operational-search, analytical, procedural and expert methods and procedures aimed at:

- identification and documentation of violations of regulatory and methodological and regulatory legal acts in the course of management and financial and economic activities associated with 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 damage;

- creating conditions for preventing economic damage and bringing the perpetrators to justice.

The characterization of financial investigations contains 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 (committed unlawful act (action or inaction) of the subject of financial law, for which the financial legislation establishes responsibility).

4. Subjects - law enforcement and regulatory authorities, private firms, specialized organizations (CFR).

5. Objectives - prevention of problems associated with encroachment on the finances and property of an economic entity; avoidance 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 damage.

6. Tasks - identifying and recording offenses, signs of threats to financial and economic activities, establishing a causal relationship between threats, deviations from normal economic activity and the causes that caused them, by conducting and using the results of the necessary financial and economic research, comprehensive forensic examinations and other events; identification of the true causes of risks and the onset of negative consequences; determination of the amount of damage.

It is necessary to distinguish between the practice of financial investigations as the activities of the subjects of the 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 committing violations in the financial sector, develop recommendations for eliminating the economic causes of violations, methods of prevention, detection and investigation of these violations; study of legislation on the subject of avoiding responsibility for committed violations, as well as recommendations for building an effective financial system.