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The Accounting and Analytical Support for Financial Investigations
Pryymak S. V., Tsyhanov O. Y.

Pryymak, Svitlana V., and Tsyhanov, Oleksandr Ya. (2025) “The Accounting and Analytical Support for Financial Investigations.” Business Inform 11:737–737.
https://doi.org/10.32983/2222-4459-2025-11-737-737

Section: Accounting and Auditing

UDC 657.6:343

Abstract:
The aim of the article is to conduct a comprehensive study of the theoretical, legal, methodological, and practical foundations of accounting and analytical support for financial investigations in Ukraine as a key tool in combating economic crimes. The study provides an in-depth analysis of the current state of regulatory and legal frameworks for financial investigations, including, for the first time, approaches defined in a joint order of law enforcement agencies to determine the content of the concept of «financial investigation», as well as a summary of the FATF international standards that form the fundamental principles of financial monitoring and detection of illegal financial transactions. Particular attention is given to the characteristics of types of financial offenses, their classification, and the specifics of their manifestation in various sectors of the economy, which determine the approaches to their detection and documentation. The article provides a detailed analysis of the nature and significance of accounting, tax, banking, founding, and settlement documents as primary sources of evidentiary information in uncovering schemes of tax evasion, money laundering, fictitious transactions, report falsification, and other economic crimes. The role of analytical procedures – horizontal and vertical financial statement analysis, comparisons, assessment of financial ratios, and audit methodologies – is substantiated in forming an objective and comprehensive evidentiary base, tracking asset movements, and identifying anomalies that may indicate fraudulent activities. Particular emphasis is placed on the importance of using modern information systems, registries, and databases that ensure the efficient collection, verification, and interpretation of financial information. The international organizational models of financial investigations operating in different countries of the world have been examined, and the possibilities of their adaptation to the Ukrainian context have been identified. Significant attention has been paid to the analysis of the activities of the Bureau of Economic Security of Ukraine in 2022–2024, particularly the dynamics of the number of criminal proceedings, the amounts of recovered damages, the number of cases referred to court, and the assets that were seized. The presented data made it possible to assess the effectiveness of the reform of the economic security system and to identify key trends and problematic aspects of the functioning of the national financial investigation mechanism. The article presents an authors’ synthesis regarding the strategic role of accounting and analytical support as an integrated tool for increasing the effectiveness of economic crime investigations, strengthening financial discipline, minimizing the risks of illegal use of resources, and enhancing the country’s economic security. The need for further improvement of methods for analyzing financial information, development of interagency cooperation, and enhancement of the professional competence of specialists involved in conducting financial investigations has been substantiated.

Keywords: financial investigations, financial offenses, accounting and analytical support, economic security, Bureau of Economic Security, financial control, accounting documents.

Fig.: 1. Tabl.: 2. Bibl.: 10.

Pryymak Svitlana V. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Tsyhanov Oleksandr Ya. – Accountant, JSC “Stryi Auto” 05461504 (5 Promyslova Str., Stryi, Lviv region, 82400, Ukraine)
Email: [email protected]

List of references in article

Biuro ekonomichnoi bezpeky Ukrainy. (2022). Zvit pro diialnist BEB za 2022 rik [Report on the activities of the ESBU for 2022]. https://esbu.gov.ua/storage/app/sites/32/uploaded-files/Zvit%20pro%20diialnist%20BEB%20za%202022%20rik.pdf
Biuro ekonomichnoi bezpeky Ukrainy. (2023). Zvit pro diialnist BEB za 2023 rik [Report on the activities of the ESBU for 2023]. https://esbu.gov.ua/storage/app/sites/32/2023%20rik/ Zvit%20pro%20diialnist%20BEB%20za%202023%20rik.pdf
Biuro ekonomichnoi bezpeky Ukrainy. (2024). Zvit pro diialnist BEB za 2024 rik [Report on the activities of the ESBU for 2024]. https://esbu.gov.ua/storage/app/sites/32/2025/Zvit-ESBU-2024.pdf
Derzhfinmonitorynh. Posibnyk shchodo deiakykh aspektiv zdiisnennia finansovykh rozsliduvan (doslidzhennia finansovykh vidnosyn) [Manual on some aspects of financial investigations (study of financial relations)]. https://fiu.gov.ua/assets/userfiles/200/Typologies%20(National%20Studies,%20Guidances%20etc)/UKR_FINANCIAL%20INVESTIGATIONS%20MANUAL.pdf
FATF. Mizhnarodni standarty shchodo borotby z vidmyvanniam koshtiv, finansuvanniam teroryzmu ta rozpovsiudzhennia zbroi masovoho znyshchennia. Rekomendatsii FATF [International standards on combating money laundering and the financing of terrorism & proliferation. FATF Recommendations]. https://www.mof.gov.ua/storage/files/Mizhnarodni%20standarty%20FATF.pdf
Honcharuk S. M., Dolbnieva D. V., Pryimak S. V. & Romaniv Ye. M. (2019). Finansovyi kontrol: teoriia, terminolohiia, praktyka: navch. posib. [Financial control: theory, terminology, practice: study guide]. LNU im. I. Franka.
Ofis Heneralnoho prokurora, MVS Ukrainy, Sluzhba bezpeky Ukrainy. (2024, October 28). Nakaz «Pro zatverdzhennia Poriadku orhanizatsii ta zabezpechennia dosudovoho rozsliduvannia zlochyniv, u rezultati vchynennia yakykh oderzhano maino (dokhody)» № 254/724/520/401/177/185 [Order "On approval of the Procedure for organizing and ensuring pre-trial investigation of crimes resulting in the receipt of property (income)" No. 254/724/520/401/177/185]. https://zakon.rada.gov.ua/laws/show/v254_905-24#Text
Oryshchenko N. O. (2024). Finansovi pravoporushennia ta vidpovidalnist za nykh: vydy pravoporushen ta zakhody vidpovidalnosti [Financial offenses and liability for them: types of offenses and liability measures]. materialy KhIII mizhnarodnoi naukovo-praktychnoi konferentsii. Lvivskyi naukovyi forum (m. Lviv, 9–10 zhovtnia 2024 r.). Lviv.
Pohorilets O. V. (2025). Pravovi problemy vyznachennia termina «finansovi rozsliduvannia»: shliakhy vrehuliuvannia [Legal problems of defining the term "financial investigations": ways of settlement]. mizhdystsyplinarna panorama: zb. tez dop. II Mizhnar. nauk.-prakt. konf. (m. Vinnytsia, 16 kvitnia 2025 r.). Vinnytsia: KhNUVS. https://dspace.univd.edu.ua/server/api/core/bitstreams/3f55ef38-95f4-493e-956d-066358178144/content
Zheltukhina A. O. & Kolosovskyi Ye. Yu. (2024). Mizhnarodnyi dosvid provedennia finansovykh rozsliduvan [International experience in conducting financial investigations]. orhanizatsiino-pravovi, informatsiino-analitychni ta operatyvno-rozshukovi zasady: zbirnyk tez Vseukrainskoi naukovo-praktychnoi konferentsii (m. Irpin, 16 travnia 2024 r.). Irpin.

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