Анотація | Abstract
In the article, on the basis of practical experience and specialized scientific literature, the possibilities of forming investigative versions and planning of investigative actions in the pre-trial investigation of crimes in the field of public procurement (software development services) are analyzed with the help of analysis of executor's banking operations.
The author points out to the falsity of the investigator's actions, which focuses on the analysis of the data and documents of the budget manager only, who is the customer of the software, although more careful analysis requires information about the movement of funds of the contractor. This gives the investigator a reason to establish a complete picture of the crime, to identify ways of withdrawing public funds into the shadow and their subsequent appropriation, overestimating the cost of works, lowering the tax base and other important circumstances of the investigation.
The article considers the peculiarities of the analysis of the executor's banking transactions by date, amount of transaction, counterparty and purpose of payment as well as grouping of banking transactions (by periods, size of income and expenses, purpose of payments, etc.).
The conclusion is made about the possibility of automated processing of large volumes of banking information, the grouping of banking operations by key characteristics, their analysis, detection of doubtful transactions, the formation of investigative versions, planning of conducting investigative actions, determining the direction of the investigation, which significantly influences the effectiveness of the investigation.
The article is illustrated by an example of an array analysis function written in Microsoft Visual Basic programming language and an array of data (keywords) for analyzing and grouping enterprise banking.