Subject. This article discusses the issues of organization and methodology of forensic economic examination of cash transactions on bank accounts of an economic entity in the context of digitalization. Objectives. The article aims to investigate the organization and methodology of the availability and flow of funds in the context of digitalization of the economy, taking into account the presence of three symbolic types of money: paper, credit, and the digital ruble. Methods. For the study, we used analysis and synthesis, systematization, and generalization. Results. The article defines the tasks, objects and subject of economic expert analysis of funds in the context of digitalization, and it also presents a procedure for conducting economic expert analysis of funds. It also identifies the need to use due diligence and a comprehensive examination, including economic and computer-technical expertise, in most studies of the availability and flow of funds. Conclusions and Relevance. Forensic economic examination of funds has some specifics and features of the organization and methodology, concerning source documents, registers and financial statements, as well as a balance sheet, cash flow statements, and explanations to the financial statements. The results of the study can be applied in the theory and practice of financial accounting and reporting.
Keywords: monetary funds, digital ruble, economic examination
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