Elena V. Kornilova

the article considers the problem of financial abuse, which is vital for both companies and individuals nowadays. With increasing role of high technologies and brand-new trends in companies’ activity, the information becomes available for every interested party, causing more opportunities to commit economic and financial crimes. However, the concept of «financial abuse» has not yet been disclosed in detail. This article examines fundamental studies of this concept as well as forensic as a part of its investigation.

the article analyzes the impact of reengineering on business processes, determines its key role and describes its impact on the Russian banking sector.