The development and improvement of the methodology for the investigation of banking frauds is a topical issue of the forensic science. The analysis of the specialized literature shows that the research into the phenomenon of financial crimes has been going on for a long time. But the specificity of the forensic investigation of crimes in the financial sphere imposes in most cases the need for specific knowledge in the field of accounting, bank accounting and the rules of banking prudence in money management. Thus, this scientific material analyzes and exposes the tactical and effective way of usually applying the judicial expertise procedure in the forensic examination of financial frauds.