THE QUESTION OF APPOINTING A TECHNICAL EXAMINATION OF DOCUMENTS DURING FINANCIAL INVESTIGATIONS

Abstract

The scientific article reveals the mechanism of financial investigations of criminal offenses in theeconomy and considers the features of the appointment and use of the results of one of the most used examinations infinancial investigations, namely: technical examination of documents in financial investigations of economic crimes.It is noted that the technical examination of documents is divided into examination of details of documents,examination of printing forms and examination of document materials. The main task of technical examination ofdocument details is: establishing the facts and methods of making changes to documents (cleaning, etching, writing,gluing photos, letters, etc.) and identifying their original content. The main task of the examination of printing formsis: to establish the features of the production of printing means (forms) and reflect them in the prints. The maintask of examination of document materials is: to establish the type, type (other classification category) of materialson which and with which the document was executed (produced) (paper, dyes, adhesives, etc.), and their common(different) generic (group) affiliation. It has also been proved that the use of the achievements of expertise is a mandatory and necessary condition forthe quality detection and investigation of criminal offenses in the economic sphere. Because all, without exception,criminal offenses are committed with the use of documents, which, during the investigation become materialevidence and contain traces of economic criminal offense.It was also established that the appointment and technical examination of documents in the investigation ofeconomic criminal offenses is an integral part of protecting the interests of citizens and legal entities, and promotesrapid, complete and impartial investigation of criminal offenses in the economy and their trial.