Scientific Journal of the National Academy of Internal Affairs

This article is concerning on analysis of problems emerges during unscheduled auditing commissioning and conducting in criminal proceedings, e.g. absence of legal grounds for bodies of pretrial investigation to plea to an investigating judge for the commission of auditing, different law executors’ approaches to defining of terms for auditing commissioning and conducting, downsides in requests for approval of unscheduled on-site auditing conducting, limitations in auditors’ tasks, impossibility of repetitive or other unscheduled auditing in relevant cases etc. It is stressed that problems of unscheduled on-site auditing commissioning and conducting during proceedings of crimes in the field of economic and civil service activity are making in some cases complicate or even impossible the process of revealing and proving of malconduct and embezzlement of legal entities money. Ways of these problems’ solving in law making and law executing sphere are offered.