Professor Skorba Oleg
DVNZ the «Ukrainian academy of banking of NBU»
Forensic accounting inventory
Correct organization of account of materials has an important value for
prevention plundering, abuse, and to failings.
Examination, as a method of the use of the special book-keeping
knowledges, gets organized by law enforcement authorities, and conducted an
expert (by the commission of experts).
From the account of materials economic operations and authenticity of their
reflection in an account and accountings which became the objects of investigation
judicial bodies and require the special knowledges of experts-accountants for
establishment of truth come forward the article of судово-бухгалтерської
examination of operations.
The objects of судово-бухгалтерської examination specify its object and
determine research parameters. The object of судово-бухгалтерської examination
of operations from the account of materials are documentary (primary documents,
registration registers, accounting) proofs, and also materials of investigation.
At
preparation
to
setting
of
судово-бухгалтерської
examination
formulation of questions an investigator must collect and then together with a
decision about setting of examination to present an expert materials, yaks are the
objects of examination: and)
primary and erected book-keeping documents; би)
registration registers; in) documents of accounting control; g) certificates
раніше the conducted revisions; д)
documents; е)
protocols of exception and review of
protocols of coulisse and searches; ) protocols of interrogations
of defendants and witnesses, and also simultaneous questioning of witness, in
which light up the probed economic operations; from) decision about bringing in to
business of documents; и) conclusions of experts of other specialities.
Sudovo-bukhgalterska examination is considered appointed from the day of
taking away of the proper determination of cramps or decision of judge, person,
which conducted an inquest, investigator or public prosecutor.
Acknowledging the necessity of leadthrough of судово-бухгалтерської
examination, an investigator takes away a decision, where it specified:
 Foundation is for setting of судово-бухгалтерської examination;
 Date and place of taking away of decision;
 Last name, name and patronymic expert-accountant, his position of й
найменування of expert establishment, where судово-бухгалтерська examination
will be conducted;
 A question is to the expert-accountant;
 Materials, given an expert-accountant.
After it to business експерт-бухгалтер is brought over. Work of expertaccountant can be de bene esse divided into three stages:
1. A previous acquaintance is with materials of business.
2. Research of materials of business and decision of the put questions.
3. Drafting of conclusion of examination and transmission of his court (to
the investigator).
On each of the put questions there must be this answer in essence or it is
indicated on impossibility of his decision from those or other reasons.
The circumstances of prophylactic character set an expert are represented in
experimental part of conclusion, and suggestions from warning of offences — in
his effective part.
A conclusion signs an expert (by experts) which conducted (what was
conducted) research, and make sure the seal of expert establishment (or his
branches), and sent an organ which appointed examination.
Conclusion folded in two copies, the first from which is sent an organ which
appointed examination, and the second remains in expert establishment.