Problems of Unscheduled Auditing Commissioning and Conducting on Request of Bodies of Pre-Trial Investigation
Keywords:
financial audits, audits, unscheduled audits, financial and economic activity, bases of audit, documentary audit act
Abstract
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.Downloads
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How to Cite
[1]
Syzonenko, A. and Bryskovska, O. 1. Problems of Unscheduled Auditing Commissioning and Conducting on Request of Bodies of Pre-Trial Investigation. Scientific Herald of the National Academy of Internal Affairs. 106, 1 (1), 135-146.
Issue
Section
Legal regulation of law enforcement
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