Міжвідомчий Науково-методичний збірник
"Криміналістика і судова експертиза"
ISSN: 2786-7072 (Online); ISSN: 2786-7080 (Print)
PDF Верстка Криміналістика 2019 6.05. 259 271 Завантажень: 36, розмiр: 328.5 KB

DOI: https://doi.org/10.33994/kndise.2019.64.23

J. Liodorova; J. Ievitis

The concept of the “Fraud Triangle” is not an innovation to identify fraudulent transactions and in the auditing and to detect criminals acts of an economic nature in the practice of foreign countries. This concept is recommended for use in the European Union countries, including Latvia. Analyzing the “Fraud Triangle” model, the authors did not determine inconsistencies of this concept with Latvian legislation prohibiting its use for the detection of economic crimes.

Based on the scientific studies and practical recommendations of professional organizations, the authors identified indicators of the elements of the “Fraud Triangle” and approach to their determination, suitable for investigating a criminal act and a person who is capable a committing it. Analyzing the identified indicators and ways to identify them, as well as based on the complexity and transnationality of economic crimes, the authors showed that investigation of such crimes requires a comprehensive approach of at least two specialties – a lawyer and an economist.

The authors recommend expanding the scope of application of the “Fraud Triangle” concept and starting its practical application to detect economic crimes in Latvia, as well as continuing to study this concept in the scientific filed.

Key words: of the “fraud triangle”, motive, opportunity, self-justification, element indicators, and economic crimes.