Features of tasks of planned and unplanned audits and inspections. Using their results in criminal proceedings
DOI:
https://doi.org/10.35774/app2020.03.171Keywords:
scheduled audit, unscheduled audit, audit, auditor, financial and economic control, special knowledge, law enforcement, criminal proceedings, documentsAbstract
The results of audits and inspections are of great probative value during the investigation of criminal offenses in the field of economy and economic activity, including certain offenses classified as corruption.
Audits and inspections are classified as a separate form of using special knowledge in criminal proceedings, through which financial and economic control of enterprises is carried out, facts of theft of inventory and money are revealed, facts of abuse of office of officials are confirmed, participants in criminal actions are established.
Audits and inspections are carried out by specially authorized for such activities entities of the State Audit Office of Ukraine (SASU) - auditors, auditors and other auditors.
Objects of analysis (research) of audits and inspections are: official documents; items; material complexes; people; animals and plants.
The subject of audits and inspections includes factual data that must be established during the control and which are specified in advance in legislative and departmental regulations.
Planned audit is considered to be an audit in controlled institutions, which is provided for in the work plan of the body of the state control and audit service and is conducted at the location of such legal entity.
Unplanned audit is carried out within the time limits not provided for in the approved plan, mainly at the request of a law enforcement agency that has facts that indicate violations of the laws of Ukraine by controlled institutions.
A typical investigative situation in criminal proceedings is a situation when information about the crime was obtained as a result of scheduled audits or inspections.
Another situation arises when an audit or inspection needs to be carried out in a previously initiated criminal proceeding. In these cases, employees of the State Audit Office are sent to participate in inspections conducted by law enforcement agencies, on the basis of a letter to the relevant body of the State Audit Office.
In summary, it should be noted that audits appointed at the request of law enforcement agencies are significantly different from the usual scheduled audits, as their main task is to establish and verify violations of applicable law.
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