ISSN 2410-3594
e-ISSN 2786-7382
UDC 34; 159.9
Scientific Journal of the National Academy of Internal Affairs
- revision, auditor, specialist, special knowledge, misappropriation, waste of property, seizure of property, abuse of official position, office theft
- https://doi.org/10.33270/01211203.35
- Pages 35-47
The purpose of the article is to study the audit as a type of use of special knowledge in the investigation of the misappropriation, waste of property or taking possession of it through abuse of office; disclosure of the grounds for appointment, the mechanism for conducting and formalizing the results of an audit in criminal proceedings; determination of the status of the auditor conducting the audit in the course of the pre-trial investigation. Methodology. In the article a set of scientific methods is used, namely: terminological, systemic-structural, formal-logical, comparative legal. Scientific novelty. It has been established that conducting an audit is a type of procedural form of using special knowledge in criminal proceedings. An auditor, as an official of the state financial control body, who conducts an audit in accordance with the procedure established by law, is a specialist in criminal procedural meaning. A specialist auditor possesses special economic, accounting, commodity knowledge, special knowledge in the field of financial and budget reporting, knowledge and skills in the field of forensic records management. Conclusions. Revision in the investigation of misappropriation, embezzlement or seizure of property through abuse of official position is a method of collecting evidence, which, together with other data, constitutes the subject of proof in criminal proceedings. Auditing is an effective means of detecting official thefts and signs of their concealment. To conduct an audit in the course of investigating the misappropriation, embezzlement of property or taking possession of it through abuse of official position, in addition to the auditor, it is advisable to additionally involve other specialists
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