TACTICAL OPERATIONS USED IN INVESTIGATING OF FINANCIAL FRAUD

Автор(и)

  • Viktoria Ivaniuk VI year student Faculty of Law Ternopil National Economic University
  • Sviatoslav Vyshnevskyi Phd, lecturer in criminal law and procedure of Faculty of Law Ternopil National Economic University

Ключові слова:

a fraud, a financial fraud, the tactical operation, methods of committing financial fraud, investigating of financial fraud.

Анотація

Ivaniuk І., Vyshnevskyi S. Tactical operations used in investigating of fnancial fraud.

 

Abstract. The problems of researching the legal nature of financial fraud are examined. The necessity of adapting national terminology in the domain of financial fraud investigation with the European one, where there is a wider interpretation of the category «fraud» is substantiated. The author analyzes basic typical tactical operations that are used in the investigation of financial fraud.

 

 

Завантажити

Дані для завантаження поки недоступні.

Посилання

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International Standard on Auditing 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements. – [Electronic Resource]. – Access mode : http://www.ifac.org/sites/default/fles/down-loads/a012-2010-iaasb-handbook-isa-240.pdf.

Pricewater house Coopers Ukraine. Global Economic Crime SurveyII

[Electronic Resource]. – Access mode : http://www.pwc.com/en_UA/ua/services/forensic/assets/gecs_2011_report_ukraine_rus.pdf.

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КРИМІНАЛЬНЕ ПРАВО ТА КРИМІНОЛОГІЯ. КРИМІНАЛЬНО-ВИКОНАВЧЕ ПРАВО. КРИМІНАЛЬНИЙ ПРОЦЕС ТА КРИМІНАЛІСТИКА. СУДОВА ЕКСПЕРТ

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