Social and Legal Studios

Abstract

Due to the high level of corruption, insufficient financial control and monitoring of money laundering operations in Ukraine, the financial system has become a very attractive target for illegal financial activities and illegal financial flows. This determines the relevance of the research in the field of financial investigations, the peculiarities of their organization in the field of financial monitoring. The purpose of the study is to determine the theoretical and methodological foundations of financial investigations to develop practical recommendations for improving the organization of financial investigations of dubious financial transactions. Methods: a normative method of comparative, structural-dynamic analysis of financial transactions monitoring data is used in the study as the method of analysis of financial transactions of money laundering. Results: the indicators of SPFM reports on financial transactions for 2015-2019, a number of financial reports on the risks of money laundering, and data on financial transactions in terms of signs of financial monitoring for 2014-2018 were analyzed. Conclusions. The methodological recommendations concern the organization of financial investigations in accordance with the updated legal norms in the field of financial monitoring of dubious financial transactions. The choice of research methods, the use of practical material on the organization of financial investigations in the field of financial monitoring, recommendations for improving the methodological support of financial investigations are positive aspects of the research

Keywords: financial monitoring, financial investigations, financial transactions, typological research, methods of analysis, dubious financial transactions

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