Keywords
expert conclusion
evidence
forensic economic examination
How to Cite
Abstract
The authors have convincingly demonstrated that the timeliness of the appointment of a forensic economic examination, the precise formulation of questions and the identification of an exhaustive list of objects submitted to the expert for study are of great importance for the objective and comprehensive investigation of crimes.
The implementation of these proposals will not only optimize the process of appointing and conducting a forensic economic examination, but will contribute significantly to the efficiency of the investigation and judicial review of criminal proceedings. In the authors’ view, improvements in the detection, investigation and prevention of crimes through the lens of scientifically grounded forensic expert activity will contribute to the improvement of the efficiency and quality of the execution of forensic examinations.
Without any doubts, the development of forensic science as an institution of evidence and procedural law cannot take place without scientific discussion, discussion of the results of scientific research, exchange of views and practical experience, which will make it possible to find optimum criteria for solving current problems.
References
Sydorenko, L. O. (2015). On the right of the expert to edit, the questions posed to him/her. Forensic Bulletin. No. 2 (24). P. 83-91. (in Ukrainian)
The Criminal Procedure Code of Ukraine dated April 13, 2012. No. 4651-VI as amended and supplemented. Retrieved from: https://zakon.rada.gov.ua/go/4651-17 (in Ukrainian)
On forensic examination: Law of Ukraine No. 4038-XII dated 25.02.1994 (as amended and supplemented). Retrieved from: https://zakon.rada.gov.ua/laws/show/4038-12(in Ukrainian)
On approval of the Regulations on Qualification Commissions and Certification of Forensic Experts: Order of the Ministry of Justice of Ukraine dated 03.03.2015 No. 301/5 (with amendments and additions). Retrieved from: https://zakon.rada.gov.ua/go/z0249-15 (in Ukrainian)
Syzonenko, A. A. (2015). Organization of staffing of forensic economic expertise. Global and national problems of the economy. Issue 4. P. 1041-1045. (in Ukrainian)
Cherednychenko, A. P. The limits of competence of a forensic expert economist. Retrieved from: http://n-auditor.com/uk/component/na_archive/629?view=material. (in Ukrainian)
Scientific and methodological recommendations on the preparation and appointment of forensic examinations and expert research: approved by order of the Ministry of Justice of Ukraine dated 08.10.1998 No. 53/5 (with amendments and additions). Retrieved from: https://zakon.rada.gov.ua/laws/show/z0705-98(in Ukrainian)
Korinko, N. D. (Ed.) (2012). Forensic accounting expertise: textbook. Kyiv. 286 p. (in Ukrainian)
On forensic examination in criminal and civil cases: Resolution of the Plenum of the Supreme Court of Ukraine dated 30.05.97 No. 8 (as amended and supplemented). Retrieved from:
https://zakon.rada.gov.ua/go/v0008700-97(in Ukrainian)
Instructions on the appointment and conduct of forensic examinations: approved by order of the Ministry of Justice of Ukraine dated 08.10.1998 No. 53/5 (as amended and supplemented). Retrieved from:
https://zakon.rada.gov.ua/go/z0705-98 (in Ukrainian).
Bukolova, V. V. (2016). Problematic aspects of resolving issues related to documentary evidence of the amount of material damage (losses). Theory and practice of forensic science and criminalistics: collection of scientific papers. Kharkiv. Issue. 16. P. 357-362. (in Ukrainian)
Vodopian, N. F., Lysenko, A. M. (2011). Peculiarities of conducting economic research of unofficial accounting documentation. Theory and practice of forensic science and criminalistics: collection of scientific papers. Kharkiv. Issue. 11. P. 604-608. (in Ukrainian).
Poliennikov, M. O. (2020). Analysis and admissibility of probable conclusions of the expert in criminal proceedings. Current issues of forensic examination, criminology and criminal procedure: proceedings of the II International Scientific and Practical Conference (Kyiv, November 19). Kyiv. P. 453-455. (in Ukrainian)
On Accounting and Financial Reporting in Ukraine: Law of Ukraine of 16.07.1999 No. 996-XIV (as amended and supplemented). Retrieved from: https://zakon.rada.gov.ua/go/996-14 (in Ukrainian)
On approval of the regulations on documentary support of records in accounting: Order of the Ministry of Finance of Ukraine dated 24.05.1996 No. 88 (as amended and supplemented). Retrieved from: https://zakon.rada.gov.ua/go/z0168-95 (in Ukrainian).
Khomutenko, O. V., Kudriashova, S. V. (2010). On the subject and object of forensic economic examination. Theory and practice of forensic science and criminalistics: collection of scientific papers. Kharkiv. Issue. 10. (in Ukrainian
On approval of the Procedure for maintaining the Register of forensic examination methodologies: Order of the Ministry of Justice of Ukraine dated 02.10.2008 No. 1666/5 (as amended and supplemented). Retrieved rom: https://zakon.rada.gov.ua/go/z0924-08 (in Ukrainian).
On approval of the Procedure for attestation and state registration of methodologies for conducting forensic examinations approved by Resolution of the Cabinet of Ministers of Ukraine dated 02.07.2008 No. 595 (as amended and supplemented). Retrieved from: https://zakon.rada.gov.ua/go/595-2008-%D0%BF (in Ukrainian)
Yevdokimenko, S. V. (2016). Forensic economic expertise: theoretical and methodological foundations and practice of implementation: extended abstract of Doctor’s thesis of Juridical Sciences: 12.00.09. Kharkiv. 44 p.(in Ukrainian)