ELECTRONIC (DIGITAL) EVIDENCE COLLECTION IN ECONOMIC CRIME INVESTIGATIONS
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Abstract
The increasing computerisation of the economic sector has led to a growing reliance on electronic document workflow, digital information exchange, and online financial transactions by both enterprises and individuals. These developments have also led to the computerisation and digitalisation of economic crime. It is an inevitable consequence of such offences that distinctive electronic (digital) traces are left behind. These traces may be recognised as electronic (digital) evidence and necessitate specialised procedures by law enforcement bodies. Therefore, the purpose of this article is to identify and present the main criminal procedural and forensic means of electronic (digital) evidence collection in economic crime investigations. The study's methodology is founded upon a range of general and special methods of scientific cognition. Utilising the formal-legal method, the authors analysed the content of current criminal procedural legislation and established the essence of electronic (digital) evidence. The formal-logical method enabled the authors to differentiate between procedural and forensic means of collecting electronic (digital) evidence. The modelling method assisted in constructing hypothetical models of investigators' behaviour while collecting electronic (digital) evidence in economic crime investigations, among other applications. The results of the study demonstrate that current Ukrainian criminal procedure legislation does not define electronic (digital) evidence; rather, it establishes electronic documents as procedural sources of proof and provides for the legal framework of examining computer data. In accordance with the prevailing provisions of the Ukrainian Criminal Procedure Code, the primary modus operandi for the procurement of electronic (digital) evidence entails the meticulous examination of computer data. This process entails the authorised individual's meticulous observation of the data content, culminating in the systematic documentation of the findings within an official protocol. In the course of economic crime investigations, a wide range of electronic documents are typically subject to inspection. These documents contain information pertaining to the business activities of the subjects under investigation. It is recommended that the execution of this procedural action be entrusted to professionals specialising in both computer technology and software, in addition to those versed in economic principles. The utilisation of forensic expert examination constitutes a pivotal instrument in the process of acquiring electronic (digital) evidence during the course of economic crime investigations. The possession of computer-technical expertise can facilitate access to protected files, the recovery of deleted or damaged data, and the retrieval of specific information from vast data sets. The meticulous examination of telecommunications systems and devices is a pivotal method of extracting information from the network equipment used by offenders. The application of forensic economic expertise facilitates the analysis of previously seized electronic records, enabling the evaluation of their significance in the investigation of economic crime.
How to Cite
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economic crimes, pretrial investigation, proving, electronic (digital) evidence, investigative (search) actions, forensic tactics, computer data inspection, forensic examination
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