"Financial investigation" as an instrument of internal state control

The paper relates to the détente of review articles. It examines the concept of "financial investigation" and its relevance in the current digital reality while ensuring the economic security of companies. The conditions under which it is advisable to conduct a financial investigation, its goals, main types, as well as the results of investigations are disclosed. The conclusion is made that a financial crime is a socially dangerous, guilty and illegal act that violates a legally regulated financial relationship, for which legal measures are provided for with both legal and financial responsibility, and financial investigations are usually conducted with the aim of examining financial statements and tracking financial transactions, detecting financial irregularities and criminal offenses.