Concerning the subject of financial investigations and correlation with financial control

Abstract

The article analyzes the point of view of scientists about the place, role, content and the subject of financial investigations among other branches of knowledge. Compare concerning the subject of financial control and financial investigations. Definition of key concepts. Analyzing the concept of «financial control» and «financial investigations», reasonably, and as the financial control arose in the depths of accounting, absorbed and synthesized the achievements in the sphere of control of economic activities and financial investigations lot absorbed and used methods of control, but act as a separate branch of knowledge, which has its object, method and specific teaching methods. It is marked that to the sphere of knowledge of subjects, that conduct the specialized researches knowledge enter about conformities to law of construction of finances at a feasance or financing of crimes and conformities to law of curvature of financial information at committing crime and concealment of their tracks. These knowledge can not be included in the sphere of knowledge of financial control as science, as does not have direct connection with financial control as sphere of practical activity.