On the creation of federal forensic accounting of virtual crime traces

Purpose: To analyze the legal acts regulating counteraction to crimes connected with the spread and use of computer malware. Methodology: Analysis, synthesis, comparative and legalistic methods were used. Results: The absence of a unified federal accounting of virtual traces of crimes is established. A legal basis for the formation of such accounting is proposed. Novelty/originality/value: The article has a high scientific value, since it is an attempt to research a relatively new scientific problem.