Digital Forensics as a Modern Tool for Ensuring the Economic Security of Enterprises

The purpose of the study is to substantiate the role of digital forensics as a modern tool for ensuring the economic security of enterprises. The high values of the number of criminal cases opened due to fraud in recent years, and especially in 2023-2024, indicate the spread of economic threats to enterprises, which becomes especially important in the conditions of the accelerated implementation of digital technologies. The dynamics of the financial results of enterprises in Ukraine indicate the insufficiency of the potential of enterprises to ensure economic security and stable development, and also indicate the need to use more effective measures to protect, prevent, and minimize the impact of threats, which today includes digital forensics. Economic forensics in foreign companies plays an important role in ensuring their economic security and stable functioning as separate business entities. When using forensics, digital tools characteristic of the Fourth Industrial Revolution are used, defining it as a high-tech service that not only allows timely detection, prediction and neutralization of various economic risks and crimes, which include financial fraud, corruption, money laundering, but also provides an opportunity to maintain economic transparency in domestic and international interactions of business structures. In Ukraine, the use of forensic practices is insufficient, despite the fact that the Association of Certified Fraud Investigation Specialists has determined that countries with a transformational economy in the business environment are most prone to economic risks, threats, and fraud. The experience of using economic forensics (especially its modern form – digital forensics) in the world allowed to determine the need for its application at domestic enterprises, which will be considered a step towards improving the corporate security culture of Ukrainian business activities, a significant contribution to the fight against economic crimes, as well as a guarantee of economic security the functioning of both individual entrepreneurs and the state economy in general.