Peculiarities of the forensic examinations appointment in the investigation of criminal offenses encroaching on the economic security of Ukraine in the budgetary sphere

Abstract

The article examines the peculiarities of forensic examinations in the course of investigation of criminal offenses, which encroach on the economic security of the state in the budgetary sphere. The article highlights various stages of forensic examination, such as collection of necessary materials; selection of the moment of examination; determination of the subject of forensic examination; formulation of questions to the expert; selection of an expert institution or expert, and so on.

Based on the achievements of criminalists and the results of a survey of practitioners, an attempt is made to determine the list of forensic examinations which are mostly appointed in the investigation of criminal offenses, in particular, forensic economic examination, handwriting examination, technical examination of documents, computer and technical, telecommunications, commodity, video and sound recording, forensic medical, and so on. The author reveals the peculiarities of conducting some of them and outlines the typical issues which are important to resolve when investigating offenses in the budgetary sphere. While appointing and conducting an economic examination, the author emphasizes the importance of establishing not only the total losses, but also those caused by each accomplice; technical examination of documents – on the study of seal and stamp impressions, identification of printers; handwriting examination – identification of signatures and short notes is of particular importance; and so on.

In today’s context, attention is focused on the study of computer hardware and software products, as well as the study of telecommunication systems (equipment) and means for establishing the facts and methods of transmitting or receiving information in telecommunication systems, establishing the facts and methods of access to systems, resources and information in the field of telecommunications, and so on. Attention is drawn to the consultative form of use in the appointment and conduct of forensic examinations in order to avoid mistakes that delay the pre-trial investigation.

All of these achievements are confirmed by the results of statistical data and interviews with practitioners, as well as by the analysis of criminal proceedings in the mentioned category of offenses.