The article emphasizes that the most significant components for identifying and documenting criminal offenses committed in the defense-industrial complex are the following elements of the operational and investigative profile: (1) the content of operational and investigative information about the preparation or commission of a criminal offense within the defense-industrial complex, and the legal qualification of the actions under the corresponding articles of the Criminal Code of Ukraine (criteria that allow for uniting various manifestations of criminal activity in the defense-industrial sector include: motives of personal gain or subversive-diversional intent; ongoing nature of criminal activity, the most dangerous forms of which are sabotage, espionage, theft or destruction of ammunition, spare parts, and equipment critical to the army and the front); (2) factors that do not directly influence the commission of criminal offenses but collectively contribute to operationally significant behavior within the defense-industrial complex (the primary factor being corruption); (3) operationally significant behavior, characterized by typical methods of commission (such as covert theft of property on the premises of defense-industrial facilities; embezzlement of assets in the defense-industrial sector through corrupt mechanisms: misappropriation of entrusted or managed property, including equipment belonging to defense- industrial enterprises; illegal export, i.e., smuggling, of military and dual-use goods; misappropriation of funds allocated under defense procurement contracts through fictitious companies or for non- existent goods and services; procurement of goods and services at inflated prices, usually involving several intermediary firms; undervaluation of defense-industrial facilities and tax liabilities; execution of illegal export transactions) and concealment (conspiracy) of criminal offenses (hiding income from financial and economic (military-industrial) operations; failure to provide documents related to the calculation and payment of revenues to the budget; registration of companies using front persons who carried out the registration or re-registration of such business entities; legalization (laundering) of property obtained by tax evasion through fictitious (offshore) companies (legal entities with signs of fictitiousness, conversion centers)); (4) individuals of operational interest (personal data, potential and purpose of their actions, complicity, organization, etc.).
Sayipov et al. (2025) studied this question.