Problem ekonomsko-finančnega izvedenstva v kazenskem postopku

(študija primera)

David Jereb (Author), Sabina Zgaga (Mentor)

Abstract

Izvedensko mnenje je že nekaj stoletij uveljavljeno dokazno sredstvo v kazenskem in civilnem procesu, še posebej pa se njegova vloga in pomen povečujeta v zadnjem času zaradi hitrega razvoja znanosti in tehnike. Izvedensko mnenje je izrednega pomena predvsem zaradi strokovnosti odgovorov na zastavljena vprašanja in večje objektivnosti ter zanesljivosti odgovorov o pravno relevantnih dejstvih. Izvedenstvo je procesno dejanje, ki ga zakon ureja kot posebno preiskovalno dejanje, s katerim se dobi poseben dokaz v materialnem smislu, to je izpovedba izvedenca (izvid ali mnenje). Poznamo veliko vrst izvedenskih mnenj, skoraj toliko, kolikor je različnih strokovnih področij. Predvsem po letu 2000 se vedno bolj uporablja izvedensko mnenje ekonomsko-finančne stroke zaradi naraščanja kaznivih dejanj zoper gospodarstvo. Zaradi težavnosti kaznivih dejanj v gospodarstvu sodnik ne more pravično presoditi o krivdi obdolženega, zato sodnemu izvedencu ekonomsko-finančne stroke odredi, katera vprašanja in neznanke naj razloži za lažje dojemanje in razumevanje zadeve. Velikokrat so sodni izvedenci strokovnjaki z računovodskega področja, ki so zadolženi za pregled računovodskih izkazov, ugotavljanje stanja na transakcijskih računih gospodarskih družb, ugotavljanje višine neupravičeno pridobljenih sredstev in podobno v primerih prevar, preslepitev, poneverb in ostalih oblikah gospodarskega kriminala. Skupaj z razvojem tehnologije in znanosti obenem napreduje tudi gospodarska kriminaliteta, saj storilci z novejšo tehnologijo in novimi spoznanji stroke iščejo nove metode ter načine izvrševanja kaznivih dejanj, najpogosteje v želji po velikem dobičku in ugledu v družbi. Pred raziskovanjem smo postavili tri hipoteze in ugotovili, da je mnenje sodnega izvedenca poglaviten dokaz, na katerega se opira odločitev sodišča, zato smo hipotezo 1 potrdili. Prav tako smo potrdili hipotezo 2, kjer smo predpostavljali, da sta strokovnost in integriteta izvedenca na najvišji ravni. Hipotezo 3, kjer smo ugotavljali, ali sta forenzično računovodstvo in revizorstvo ključni orodji pri preverjanju in dokazovanju nepravilnosti v gospodarskih družbah, smo ovrgli, saj je preiskovanje kaznivih dejanj v Republiki Sloveniji v pristojnosti policije.

Keywords

gospodarska kriminaliteta;preiskovanje;kazenski postopek;dokazi;sodno izvedenstvo;izvedenska mnenja;forenzično računovodstvo;revizije;diplomske naloge;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FVV - Faculty of Criminal Justice
Publisher:	D. Jereb]
UDC:	343.1:343.37(043.2)
COBISS:	3031274
Views:	1073
Downloads:	145
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	THE PROBLEM OF AN ECONOMIC-FINANCIAL EXPERT OPINION IN A CRIMINAL PROCEEDING (CASE STUDY)
Secondary abstract:	For some centuries expert opinion has been established means of evidence in criminal and civil proceedings. Especially, its role and significance have been increasing lately due to rapid development of science and technology. The significance of expert opinion is of utmost importance due to professional competence of the answers to the questions raised, larger objectivity, and reliability of the answers on legally relevant facts. Designated expertise is a proceeding activity, regulated by law as a special investigative act, aimed to acquire special evidence in a material sense, i.e. testimony of an expert (findings or an opinion). We know a lot of types of expert opinions, almost as many as there are different fields of expertise. Expert opinion of economic and financial expertise is increasingly used particularly in the years following 2000 due to the increase of criminal offences against the economy. Due to difficulty of criminal offences in the economy a judge cannot judge justly on the guilt of the defendant, therefore the judge orders the economic and financial court expert which questions and unknowns should be explained in order to comprehend and understand the matter more easily. On many occasions court experts derive from the field of accountancy, whose job is to inspect financial statements, to ascertain balances on current accounts of companies, to ascertain the amounts of unjustly acquired credits and similar in cases of frauds, deceits, falsities and other forms of commercial crime. Along with the development of the technology and science commercial crime is flourishing too; offenders are seeking the new methods and means of committing criminal offences by using modern technology and new knowledge of expertise – most often due to desire of maximizing profits and gaining prestige in society. Before our research we set three hypotheses and discovered that an opinion of the court expert is principal evidence, on which the decision of the court is based on. Therefore we confirmed the hypothesis 1. We confirmed the hypothesis 2 as well, where we presumed that expertise and integrity of the court expert are on the highest level. The hypothesis 3, where we ascertained if forensic accounting and auditing are key instruments in verification and evidence of irregularities in companies, was rejected, for investigation of criminal offence in the Republic of Slovenia is in competence of the police.
Secondary keywords:	referee purpose;commercial crime;criminal procedure;forensic accounting;audit;frauds;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Pages:	50 str.
ID:	9059574