The essence of forensic and its functional filling in the system of internal control of a company

The article is devoted to the interpretation of the essence of forensics, taking into account the modern understanding of the functions it performs in the system of internal control of an economic entity. Based on the analysis of the opinions of domestic and foreign authors, the article formulates the author's concept that characterizes forensics as an independent activity aimed at detecting all types of financial fraud through in-depth analysis using the most effective methods, initiated by the owners of specific organizations..