Highlighting the problems of terrorism and its financing in the process of training specialists in financial monitoring

Abstract

Introduction. When developing a system of anti-terrorism measures, it is critically important to take into account the need to train human resources, in particular in the field of financial monitoring, which would ensure the implementation of these measures. The launch of the educational and professional bachelors program “Financial monitoring and analysis” at Kyiv National Economic University named after Vadym Hetman within the framework of specialty 071 “Accounting and taxation” set the task for the developers to determine the content of the educational process. Problem Statement. When determining the list of disciplines (educational components) of the curriculum, developing work programs for them, it is necessary to take into account that financial monitoring as a practical activity and science is formed at the intersection of law, finance, financial control, financial analysis, risk-oriented management and accounting in the form of information base for tracking financial transactions and dirty funds movements. One of the difficult issues is the definition of conceptual approaches to highlighting the problems of terrorism and the tasks of financial monitoring in the system of combating it in the educational process. The purpose is to determine meaningful approaches to uncovering the genesis of terrorism internationally, its manifestations in Ukraine, current trends in its spread, and to offer the thematic content of the specified direction for students studying the course of financial monitoring in the educational and professional program “Financial Monitoring and Analysis” in specialty 071 “Accounting and taxation”. Methods. The methods of analysis, synthesis, abstraction, generalization, induction, deduction, explanation, classification, system, observation, description, etc. are used. Results. When developing the course of the discipline “Financial Monitoring” as a basis for the educational program “Financial Monitoring and Analysis”, it is important not only to highlight the issues of the methodology of financial monitoring, methodical and organizational support for the application of a risk-oriented approach, but also to form a holistic view of the scope of the functioning of financial monitoring to reveal the question of the essence and genesis of phenomena and processes that generate “criminal income”, including terrorism. Approaches to uncovering historical and socio-political origins of terrorism are proposed; manifestations of terrorism in Ukraine; Russian terrorism against the Ukrainian civilian population; cybercrime, information and other new types of modern terrorism; the essence and methods of calculating the global index of terrorism. Conclusions. Launching new educational and professional programs aimed at taking into account innovations in the educational process caused by the expansion of the functional responsibilities of specialists in practice (for example, the classification of accountants and auditors among those who conduct primary financial monitoring) prompts the conduct of scientific research on ways of integration of accounting and economic, financial, tax, legal, social and even historical knowledge in the educational process.