LOSSES AS A SUBJECT TO LEGAL ECONOMIC EXAMINATION IN CRIMINAL PROCEEDINGS


Keywords: losses, the making elements of losses, methods of assessment of damage and its size, competence, competence.

Abstract

In criminal proceedings, in the process of investigation or judicial consideration of cases of theft and appropriation of property and economic crimes, a forensic economic examination is appointed, during which conflict situations in the financial and economic activities of enterprises, which resulted in losses, loss of material and material assets and money, are investigated. That is, forensic economic expertise is a form of use of specialized knowledge in criminal proceedings.

Research within the framework of economic expertise is based on the study of the economic activity of the enterprise, the processes of formation of financial indicators on the carried out transactions and the correctness of their recording in the accounting.

According to article 242, paragraph 1, of the Criminal Procedure Code of Ukraine, and paragraph 2. 3 of the Instructions on the Appointment and Conduct of Forensic Examinations and Expert Studies, «Methods of Solving Issues of Material Damage by Forensic and Economic Examination,» the question of establishing losses in their legal sense goes beyond the limits established by law of the use of specialized knowledge by a judicial expert economist.

The issue of the wrongfulness of a person ‘s conduct, due to its legal nature, cannot be decided by a forensic and economic examination. The decision of such a question is the exclusive competence of the investigator or the court.

When deciding on the determination of material damage (losses), the expert economist, within the limits of his competence, determines only the economic side of the losses caused to the victim, regardless of the reasons for their occurrence.

Keywords: losses, the making elements of losses, methods of assessment of damage and its size, competence, competence.

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Published
2019-12-04
How to Cite
Anishchenko, O., & Danylchenko, O. (2019). LOSSES AS A SUBJECT TO LEGAL ECONOMIC EXAMINATION IN CRIMINAL PROCEEDINGS. Theory and Practice of Forensic Science and Criminalistics, 20(2), 367-377. https://doi.org/10.32353/khrife.2.2019.28