Accounting and tax records
Examination of primary documents, accounting registers and financial statements: whether transactions are fully recorded and whether costs and tax liabilities are substantiated.
About
Maryna Rudaia — forensic economic expert
Candidate of Economic Sciences (PhD), Associate Professor, Senior Research Fellow. Head of the Department of Financial Investigations and Economic Security, State Tax University.
Researcher, court expert and lecturer. I combine academic work with the practice of financial investigations and the training of economic-security specialists.
At a glance
- Academic degree
- Candidate of Economic Sciences / PhD (2009), specialty 08.00.08 — Money, Finance and Credit
- Academic title
- Associate Professor (2015); Senior Research Fellow
- Position
- Head of the Department of Financial Investigations and Economic Security, State Tax University
- Court expert
- Three forensic specialties; certificates of the Ministry of Justice of Ukraine No. 331-24, 332-24, 333-24
- Research output
- Over 70 scientific and methodological works, including 5 collective monographs and 2 textbooks
Professional background
Maryna Rudaia is a Candidate of Economic Sciences (PhD), Associate Professor and Senior Research Fellow, Head of the Department of Financial Investigations and Economic Security at the State Tax University.
A qualified court expert in three specialties — examination of accounting and tax records, documents on economic activity, and financial-credit transactions. She combines research and teaching with the practical use of specialized knowledge in criminal proceedings.
Author and co-author of over 70 scientific and methodological works, including five collective monographs and two textbooks, as well as around 40 articles in peer-reviewed journals.
Research interests: economic security, forensic examination in criminal proceedings, and the use of specialized knowledge in financial investigations.
Forensic specialties
The court-expert qualification was obtained in 2019; the current certificates of the Ministry of Justice of Ukraine cover three forensic specialties.
Documents on economic activity
Examination of documents on the economic activity of enterprises and organizations: performance of contractual obligations, settlements with counterparties, the amount of material damage (losses).
Financial-credit transactions
Examination of financial-credit documents: movement of funds, credit relations, operations of financial institutions, losses of banks.
Education & qualifications
- 2003
Academy of the State Tax Service of Ukraine
Specialty: Finance.
- 2009
Candidate of Economic Sciences (PhD)
Specialty 08.00.08 — Money, Finance and Credit. Dissertation: “Taxation of incomes of rural households”.
- 2015
Associate Professor title
Associate Professor, Department of Financial Markets.
- 2019
Court-expert qualification
Three forensic specialties: examination of accounting and tax records, economic-activity documents, and financial-credit transactions.
- 2025
Bachelor of Laws
State Tax University.
Supporting documents are collected on the certificates page.
Courses taught
Courses delivered to higher-education students.
- Forensic examination in financial investigations
- Fundamentals of financial investigations
- Investigation of money laundering
- Methodology, organization and technology of scientific research
Publications & academic profiles
Over 70 scientific and methodological works, including monographs, textbooks and articles in peer-reviewed journals.
- 5
- collective monographs
- 2
- textbooks
- 40
- peer-reviewed articles
The full list of publications and citation metrics is available in the academic profiles.
Need an economic expert on a case?
Describe the situation: the stage of the case, the documents already available and the questions that need answering. That makes it clear whether a consultation is enough or a full expert examination is required.