FEATURES OF ECONOMIC CRIME AS A DETERMINING FACTOR IN THE INTERACTION OF THE INVESTIGATOR WITH THE OPERATIONAL UNITS
Journal Title: Науковий вісник Херсонського державного університету. Серія «Юридичні науки» - Year 2018, Vol 2, Issue 4
Abstract
In the article, the features of forensic characteristics of economic crimes, which determine the use of forensic, operative-search methods and special knowledge during their investigation, are determined. It is substantiated that these factors are the basis of organizational forms of interaction between investigators, operational units of law enforcement bodies and the involvement of specialists. Economic crimes are reflected primarily in the accounting and reporting documents, registration and constituent documents of the activities of business entities, bank documents, etc. Therefore, documents relating to economic crimes should be considered as one of the categories of the forensic doctrine of traces. Ideal traces in the memory of people also matter, but mostly only in combination with documentary data. Economic crimes are much more difficult to detect only by the perfect traces because the signs of these crimes are very similar to the usual economic “troubles”. And even the victim cannot always be sure whether he has become a victim of economic fraud, or suffers from unfavourable market conditions and his own risky behaviour. The use of documented information for the detection of economic crimes and the establishment of the circumstances of their commission, which has probative value, is an important component of certain investigative techniques. Of course, accounting, bank, and other documents themselves do not contain external signs of committing a crime. Nevertheless, they record performing economic and financial operations, which are the circumstances of committing these crimes, which requires these operations to be investigated by specialists. Therefore, the significance of documents as traces of economic crimes and sources of evidence also determines the use of appropriate methods in their investigation – timely detection, preservation, and research of documents using the methods of criminal intelligence, accounting, and economic analysis. This is precisely what determines the need for coordinated cooperation between the investigator, the staff of the operational units, and the specialists of the controlling bodies.
Authors and Affiliations
О. О. Обаль
Keywords
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