THE ROLE OF FORENSIC ACCOUNTING IN THE CRIMINAL PROCEEDING

Kostić, Jelena (2015) THE ROLE OF FORENSIC ACCOUNTING IN THE CRIMINAL PROCEEDING. In: Dani Arčibalda Rajsa. Kriminalističko-policijska akademija.

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Abstract

In this paper, the author attempts to highlight the role and importance of forensic accounting in criminal proceedings. Contemporary forms of crime are very complex. Because of that, the process of crime detection requires involvement of persons from different professions. Skills and knowledge of forensic accountants are very important for detection of the following offences: tax evasion, breach of duty, unlawful reimbursement and payment, misuse of budget funds and corruption offences (active bribery and passive bribery). Forensic accountants analyze accounting records and documents for the purpose of collecting criminal evidence. Because of that, forensic accounting is different from the other similar activities – financial inspection and audit. Subject of work of financial inspection is checking of financial regularity of work in the institutions which are subjects of inspections. Purpose of activities of internal audit is to help the management in improving work process. The objective of activities of the external audit is also determining the regularity and legality of operations. The auditors who during the audit process notice that there is evidence that constitute doubts about the existence of criminal acts, have to report it to the authorities. Forensic accountants are persons who are engaged by judicial authorities to collect criminal evidence.

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