Some Issues of the Purpose and Use of Audition Results during the Investigation of the Stealing Budgetary Funds by Officials of Local Government Bodies
Abstract
of Local Government Bodies
Abstract. The article is devoted to the analysis of the theoretical, legal and applied features of the audit as a form of financial control and a source of evidence in criminal proceedings on the facts of embezzlement of budget funds by officials of local self-government bodies. Attention is focused on the issue of the uncertainty of the audit as a specific form of using special knowledge. A distinctive feature of the audit, which distinguishes it among other control methods, is the analysis of the state of performed business transactions based on fixed information in view of their legality, reliability and profitability (economic feasibility). It was found that during planned documentary audits, the entire financial and economic activity of the object being audited is analyzed. In contrast, an audit initiated by a law enforcement agency is a means of obtaining information about the actual circumstances of an event that may have signs of a criminal offense. It was concluded that the subject of the audit in local self-government bodies is the actual data documented in the accounting system, reflecting the state of compliance (including violation) of the requirements of the legislation in terms of the implementation of local, district, regional budgets, certifying the correctness of the expenditure of financial resources necessary to ensure the functions and powers of local self-government. A typical list of questions for a specialist auditor during an audit initiated by an investigator in criminal proceedings on the facts of embezzlement of budget funds by officials of local self-government bodies was formulated. The provision on the need to amend the Criminal Procedure Code of Ukraine in terms of determining the procedural status of the audit, the grounds and procedure for its appointment within the framework of criminal proceedings at the stage of pre-trial investigation was further developed.
Keywords: audit; form of control; documentary verification; factual verification; investigation; criminal proceedings; budget funds; local government body.
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