Оперативно-розыскное обеспечение параллельного финансового расследования: проблемы и пути совершенствования

Abstract

Annotation. The article concentrates on the problems and directions of financial investigation operational support in modern conditions with the use of parallel tools for investigation of financial crime. The aim of the study is to establish the place and role of operational investigative activities in the mechanism of identifying, documenting and subsequent recovery of assets of criminal origin and to formulate proposals for effective performing of operational investigative support in financial investigation.

The methodological basis of the research was made up of general scientific and special methods of cognition, including analysis, synthesis, induction, deduction, comparative law, formal legal methods, the method of legal statistics and modeling. The research analyzes the current methods of conducting financial investigations, the content of identifying the assets of criminal acts and the experience of foreign countries in combating financial crime. It is known that operational investigative activities, financial analytics and interdepartmental interaction to a great extent determines effectiveness of a parallel financial investigation. The main problems of operational investigative support related to insufficient coordination of financial investigation subjects, limited use of modern analytical technologies and lack of a comprehensive model for detecting criminal assets have been identified. An author's model of operational investigative support for parallel financial investigations has been developed, focused on the consistent identification of financial relationships, identification of beneficial owners and ensuring the safety of criminal assets. The theoretical value of the work is the formation of scientific concepts on the content of operational investigative assistance in financial investigations, its practical value is the ability to use the results of the research in the process of improving the work of law enforcement agencies of the Republic of Kazakhstan