The procedure for conducting economic expertise

The main purpose of a forensic economic examination (SEE) is to verify the facts that constitute the offense and assess their consequences. As a result of the procedure, the opinion of an independent specialist is formed. It is subsequently used in court, the prosecutor's office, internal affairs bodies, the FSB, the Customs Service, divisions of the Federal Tax Service and officials authorized to appoint a study. Consider further the features of the economic examination.

General information

Forensic economics is a relatively new type of forensic study. It gained distribution in the last decade of the 20th century.

As part of the forensic economic examination, facts are established related to the investigation of economic crimes, the settlement of disputes arising between business entities. A study is being carried out by persons with special knowledge.

SEEA, in fact, is an analysis of the documentation drawn up when performing financial and business operations.

There are several methods of economic examination:

• Documentary.
• Estimated.
• Analytical.

Classification

Currently, the following types of studies are distinguished:

1. Accounting and economic expertise.
2. Financial and credit research.
3. Comprehensive and commission expertise.

The analysis of documentation is carried out by authorized persons on the basis of special knowledge in the manner prescribed by regulatory enactments.

Scope of application

Quite often, the result of an economic examination acts as key evidence in a case. Within the framework of the study, issues relating to the lawfulness of imputed fines, fees, sanctions, taxes can be resolved. Specialists verify the compliance of the information contained in the reporting documents with the real operations committed by the enterprise in the course of its business activities.

Of particular importance is the conclusion of an economic examination in cases of financial insolvency. Specialists establish the presence or absence of signs of fictitious bankruptcy.

Judicial financial and economic expertise allows you to solve a fairly wide range of issues arising in the areas of criminal, economic, administrative, civil law.

Accounting Expertise

There are several common reasons for its appointment. An economic examination of the reporting documentation is necessary if:

• The discrepancy between the materials of verification and information used in the case.
• The contradiction in the conclusions of the first and second examination.
• Doubts about the correctness of methods for determining property damage.
• Expert opinions of other profiles.

The procedure is also appointed in case of any questions, the solution of which is possible exclusively within the framework of the study.

Tasks

The economic examination of accounting and reporting materials is aimed at establishing:

1. Correctness of registration of business operations.
2. The number of values ​​entrusted to materially responsible employees.
3. Circumstances of occurrence of shortages and surpluses.
4. Facts related to the audit of documents.
5. The value of property damage.
6. Persons who have been entrusted with values ​​within the period of occurrence of surpluses / shortages or property damage.
7. The state of accounting and property movement control.
8. Measures necessary to eliminate deficiencies in the financial policy of the enterprise.

The objects

Economic expertise is carried out in relation to:

1. Accounting documents. They include primary (orders for the issuance of materials, requirements, cash orders, delivery notes, debit statements, statements, etc.), consolidated documentation, computer and mechanized accounting materials.
2. Counting registers (magazines, books, accounting cards, turnover sheets, etc.).
3. Reports of cashiers, financially responsible persons, employees who used advance funds, etc.
4. Other materials and documents. Among them, in particular, acts of inspections and audits, decisions of higher structures, certificates, notices, protocols, testimonies, explanations, confirming sources of documents.

Difference from audit and audit

Financial and economic expertise is not a control method. The objectives of the study are significantly different from the objectives of the audit and audit.

Financial and economic examinations act as a form of using special knowledge in the framework of legal proceedings. Moreover, all actions of specialists are regulated by procedural norms and industry legislation.

The basis for the purpose of the study is the existence of circumstances, the assessment of which requires the involvement of a professional with highly specialized knowledge.

Questions to a specialist

The subject of financial and economic research is information about a person’s business operations and indicators of his financial activities. We study the evidence that characterizes the occurrence, distribution, use of profit, cash funds, deviations from the normal course of these processes, which influenced the results of work or created the conditions for committing crimes and violations of financial discipline.

As a rule, when assigning an economic expertise, the following list of questions is put before the experts:

1. Does the reporting information correspond to real financial performance? If the answer is no, then the specialist finds out specific factors that led to the insolvency of the business entity.
2. Did the company have sufficient funds to provide loans to another person? If the answer is yes, then the expert determines their sources.
3. Has there been a diversion of finances from economic turnover for misuse?

Of course, this is not a complete list of issues. A specific list is formed depending on the circumstances of the case.

Research Areas

The need for examinations arises as part of the investigation of crimes related to false business, bankruptcy, malicious evasion from paying debts, etc. In this case, the key areas of experts' activity are considered to be the study:

1. Indicators of financial condition, including solvency, liquidity, financial stability.
2. Signs and methods of distortion of information in reporting documents affecting settlements with contractors and creditors.
3. The dynamics of the state of the enterprise, factors that caused negative changes in it.
4. The economic feasibility of indicators in identifying distortions in data on expenses and income.
5. Level of security working capital.
6. Causes of debt, including receivables.

Grounds for the appointment of expertise

Economic examinations are carried out on the basis of a judicial act, a resolution of an inquiry officer, prosecutor or investigator. The study is recognized as appointed from the date of adoption of the relevant document.

At the stage of the investigation, the examination can be initiated by both the inquiry body and the investigator. After the initiation of proceedings, the inquirer has the right to carry out only urgent measures aimed at identifying and fixing traces of an unlawful act. The materials collected during them are subject to transfer to the investigator. It is he who in most cases and appoints an economic examination.

By virtue of the provisions of Article 69 of the Code of Criminal Procedure, the investigator is charged with collecting evidence. Based on them, the presence / absence of a crime event, the guilt of the subject, other circumstances are established. This information can be obtained from the testimonies of witnesses, victims, suspects, expert opinion, the results of a study of material evidence, protocols of investigative and judicial measures, etc.

Based on Art. 69 of the CPC, the expert opinion acts as evidence. Accordingly, the examination is recognized as a procedural action to obtain this document.

Attached to the case are acts, conclusions of departmental studies, certificates, although obtained at the request of a court or investigation, but which do not comply with the rules for performing economic examinations, cannot be grounds for refusing to conduct SEE.

The most significant grounds for the appointment of the procedure are:

1. The need to address issues requiring special knowledge in the field of finance.
2. Poor execution of the audit. It can be expressed in the presence of discrepancies between the content of the act and other materials attached to the case, contradictions in the conclusions of the inspectors during the first, repeated or additional audit.
3. The presence of the petition of the accused. The request for an examination must be justified. This means that the subject in the application must clearly indicate the reasons why the study is necessary, as well as the circumstances that can be clarified as a result of the procedure.
4. The presence of the opinions of other specialists on the need to perform SEEA.

Nuance

The appointment of an examination is a right, not an obligation of the investigator. Moreover, the authorized employee may suspend or terminate the research on their own initiative or on the basis of a justified request from any participant in the production at any stage.

The specifics of the decree on the appointment of SEEA

After the decision on the examination is made, the investigator needs to assess the completeness and sufficiency of the case file. If necessary, he collects additional information.

After receiving all the necessary materials, the investigator makes a decision. It indicates (briefly) the circumstances of the case, the reasons for which the examination is necessary, the list of questions posed to the specialist.

It must be said that neither the investigator, nor the court has the right to set tasks for the expert whose solution is not within his competence. For example, it is unacceptable to include the following questions in the list:

• Has there been a crime? If so, which one?
• Who is to blame for the surplus / shortage?

Appointment of SEEA by court

If necessary, conduct a study at the trial stage, the court makes a determination. It, as in the investigator’s resolution, indicates the circumstances of the case, the grounds for the examination, a list of issues to be resolved, a list of materials that should be studied.

If the SEEA has already been carried out during the investigation, the court may indicate in the determination issues similar to those that were present in the decision. It should be noted that in this case, the study cannot be considered repeated. The fact is that in such a situation, the principle of direct study of the evidence presented applies. This means that the court is not limited and not bound by the materials of the investigation. The court, on its own initiative, appoints an examination (primary, additional, etc.). In addition, the expert himself may be involved in the proceedings to provide explanations.

The specifics of the appointment of the SEEA in the framework of legal proceedings are determined by the fact that the prosecutor, the victim, the suspect, the defense attorney, civil defendants and plaintiffs participate in the formulation of questions to the expert and the determination of the scope of circumstances to be examined. For each item, the court hears the opinions of the parties, takes into account the opinion of the prosecutor.

When appointing an SEEA within the framework of the proceedings, the court has the right to suspend the proceedings until the end of the study.

Feasibility Study

This type of research aims to clarify:

1. The presence / absence of violations of the calculation procedure when introducing technology.
2. Data indicating violations of production indicators.
3. Matching staff earnings to labor productivity.

A feasibility study is more correctly called "engineering and technology." It involves an analysis of the results of industrial and economic activities of the entire enterprise and individual parts of the process. Such an examination is carried out to assess the effectiveness of the organization, identify deviations in the system of calculating earnings for employees.