Forensic Accounting: tswvyim thiab hom, cov ntaub ntawv thiab cov hau kev. Forensic accounting. Classification, tus nqi txhaum cov ntaub ntawv

Nyob rau hauv ib tug qhia ntawv thiab txhij txhua kev tshawb nrhiav thiab raws sij hawm combating thiab kev tiv thaiv ntawm teeb meem txhaum cai rau qhov tseem ceeb luag hauj lwm ua si los ntawm cov ntaub ntawv ntawm lub misconduct thiab cov neeg ua lawv. Raws li ib tug ntawm cov tseem ceeb tshaj plaws qhov chaw ntawm ua forensic accounting. Xav txog ntxiv tias nws yog.

Txheej txheem cej luam

Tswvyim thiab hom ntawm txhaum cov ntaub ntawv muaj xws li ib tug xov tooj ntawm lwm yam kev pawg. Lub theoretical lub hauv paus ntawm lub ncua txoj hauj lwm ntawm lub individualization ntawm cov khoom, lawv tus txheeb ze stability thiab tseem lawv tom ntej kev sib piv. Nyob rau hauv cov ntawv nyeem, lub tswvyim ntawm txhaum cov ntaub ntawv yog kho raws li ib tug system ntawm kev cuv npe, ordering thiab cia ntawm cov khoom los yog cov lus qhia txog lawv. Lub ntsiab kev yog cov kev qhia kom paub cov yam ntxwv ntawm cov khoom. Lub hom phiaj ntawm qhov kev ua yog tus tsim ntawm ib lub hauv paus rau kev qhia tawm thiab kev tiv thaiv ntawm txhaum encroachments. Lub tswvyim ntawm txhaum cov ntaub ntawv yog dav siv nyob rau hauv kev cai lij choj ceev xwm.

Ntsiab ntsiab

Los ntawm lub txim txhaum cov ntaub ntawv muaj xws li:

1. Sau npe. Nws nruab nrab yog cov fixation cwj pwm ntawm cov khoom nyob rau hauv raws li cov cai nyob rau hauv lub xub ntiag ntawm haum bases. Sau npe yuav siv sij hawm qhov chaw nyob rau hauv tshwj xeeb cov ntaub ntawv.
2. Systematization. Nws nruab nrab yog qhov kev tso kawm ntawm cov ntaub ntawv nyob rau hauv raws li ncav tsim system raws li nyob rau hauv lub cais ntawm kev qhia kom paub cov yam ntxwv ntawm cov khoom.
3. Concentration (txuam nrog). Nws yuav concentration ntawm cov ntaub ntawv nyob rau hauv sau npe khoom los yog cov khoom rau lawv tus kheej nyob rau hauv ib tug kev ATS unit.

Forensic accounting yog raws li nyob rau kev siv ntawm forensic photography, hais lus portrait, fingerprinting thiab lwm yam cov ntaub ntawv sau txoj kev.

Khoom thiab tej yam

Cov txim txhaum cov ntaub ntawv siv nyob rau hauv lub characterization:

1. Txoj kev ntawm kev ua txhaum.
2. Kawm uas ploj lawm.
3. Lam tib neeg corpses.
4. Hluav Taws rifled riam phom yeem surrendered, rho, neeg nyiag lawm, poob lawm.
5. Cov yiv tes nyob rau hauv lub unsolved teeb meem txhaum cai.
6. Counterfeit txiaj.
7. Mos txwv, cartridges, cia nyias, seized nyob rau scene.
8. Falsified tshuaj kom tau hwj chim tshuaj los yog tshuaj.
9. Forged cov ntaub ntawv.

Classification ntawm txhaum cov ntaub ntawv rau txoj kev ntawm tej kev ua txhaum ua phem

Muaj ntau txoj kev cov ntaubntawv povthawj siv, synthesis thiab txuam nrog ntawm cov ntaub ntawv. Piv txwv li, criminal cov ntaub ntawv hais txog npe, systematization thiab generalization ntawm txoj kev ua txhaum ua phem. Tsim ib tug tshwj xeeb cov lus qhia los luj rau sustainable nta uas characterize lub mechanism ntawm ua txhaum cai, thiab coj lawv los ua. Nws yog raws li nyob rau hauv lub natural thaj chaw ntawm tib neeg manifested. Lawv ua tsis tshua mob heev thiab ib tug neeg txoj kev ntawm ib tug tsis ncaj txoj cai. Nws, nyob rau hauv lem, kuaj thaum lub sij hawm soj ntsuam ntawm txoj kev ua txhaum scene, cov tua ntawm lwm yam investigative thiab nrhiav hauj lwm.

ntaub ntawv xwm

Muaj tej yam ntaub ntawv thiab cov hau kev ntawm forensic accounting txoj kev ua txhaum. Nyob rau hauv kev, sau npe, systematization thiab txuam nrog ntawm cov ntaub ntawv yog nqa tawm nyob rau hauv ob daim ntaub ntawv. Tus thawj sau cov lus qhia txog teeb meem txhaum cai, cov perpetrators ntawm uas yog teem, thiab lub thib ob - txog cov kev ua phem los ntawm lam neeg. Forensic accounting yog nqa tawm ntawm lub regional thiab lub zos theem.

Uas ploj lawm, tsis paub hais tias cov neeg

Forensic accounting ntawm cov chaw yog nqa tawm ntawm lub regional theem thiab GIZ Ministry ntawm Internal Affairs. Nws yog ib tug system ua ntaub ntawv thov khoom uas interlinked nrog txhua lwm yam. Lawv ua ke ID card tsim los ntawm ib tug qauv, thiab muab kev cov yam ntxwv ntawm cov sab nraud cov tsos mob ntawm tus neeg. Centralized forensic accounting yog ua los ntawm cov neeg uas zoo rau tsis paub hais tias yog vim li cas, ib tug me nyuam, dim ntawm lub koos haum, cov neeg laus, lub hlwb mob, tus neeg xiam oob qhab thiab lwm cov neeg uas nws qhia tias yog leejtwg tsis tau tsim. Muaj kuj yog ib cov lus qhia los luj rau ntawm lam corpses, dismembered thiab skeletonized xws li.

Nta card tsim

Nyob rau hauv pem hauv ntej sab ntawm daim ntawv raws li neeg uas ploj lawm yog nkag mus demographic cov ntaub ntawv qhia tias cov disappearance ntawm qhov chaw thiab qhov kev tshwm sim nyob rau hauv uas nws tshwm sim. Nyob rau hauv daim ntawv qhia yog muab tso rau lub ntawv hnub ntawm cov coj daim ntawv thov rau cov wanted daim ntawv teev, uas piav txog cov kev ntsuas coj los mus txiav txim txoj hmoo ntawm tus txiv neej. Lub sab ib feem ntawm cov ntaub ntawv, thiab ib nrab ntawm cov rov qab sab qhaib rau ib tug paub piav qhia txog ntawm cov khaub ncaws, tej yam tshwm sim, nkawm khau thiab lwm yam. Yuav kom daim ntawv qhia ua ntawv thov 2 cov duab ntawm lub disappeared neeg.

lam corpses

Forensic tshawb fawb ua rau kom cov cim ntawm tus neeg uas tuag lawm. Lam corpses yuav tsum yauv mus ua yuav tsum sau npe. Rau no tshwj xeeb qhia kom paub card lawm. Nws sau nyob rau hauv duplicate. Ib tug yog xa mus rau lub hwv IC ATC, MIA, lub thib ob - nyob rau hauv lub GIZ. Lub daim ntawv qhia qhia rau hauv pem teb ntawm ib tug neeg tuag, thiab nws muaj hnub nyoog (nyob rau hauv tsos), lub sij hawm ntawm txoj kev tuag thiab tus foundations ntawm lub cev. Cov ntawv muab ib tug paub piav qhia txog ntawm cov tsos, tshwj xeeb tshaj yog cov hniav. Lub card yog ua tshwj xeeb tej yam tshwm sim thiab ntawm lub cev tuag, thiab cov khaub ncaws uas yog nyob rau hauv nws (yog hais tias muaj ib lub), sab thaum lub sij hawm nws kawm. Cov yuav tsum tau lub cev yees duab. 3 yog glued mus rau daim ntawv qhia cov duab: nyob rau hauv txoj cai, sab laug profile, thiab rau pem hauv ntej. Muaj tej lub sij hawm thaum ib tug neeg pom ib tug lub cev pob txha (skeletonized neeg tuag). Nyob rau hauv cov neeg mob, cov pob txha taub hau xa mus rau forensic kws txawj MIA. Tshwj xeeb kev ntawm lub ntsej muag reconstruction. Nws kuj yees nws duab thiab Document rau hauv daim ntawv qhia. By dluab luam ntaub ntawv database ntawm ploj lawm cov neeg. Yog hais tias nws yog tsis yooj yim sua mus nqa tawm ib qho kev lam cov yiv tes cadaver daim tawv nqaij vim raug mob ntawm cov ntiv tes, txhuam otchlenyayutsya los ntawm lub cev thiab muab tso rau hauv ib lub taub ntim dej, thiab ces muab xa mus rau lub cov kws txawj. Txawj ob txhais tes raug tshwj xeeb kev kho mob rau fingerprinting qis dermal txheej.

Tom qab Check

Rau feem ntau siv npaum ntawm txhaum cov ntaub ntawv yog alphabetical, dov ntiv tes thiab lwm yam ntaub ntawv. Lawv, nyob rau hauv lem, yog grouped los ntawm cov neeg raug lav, ploj lawm, los yog tau xa mus rau lub ATC thiab thiaj li nyob. Yog hais tias tsim nyog, forensic accounting yog nqa tawm nrog kev koom tes ntawm cov kws txawj nyob rau hauv lub tshav pob ntawm kev nias tes qhia kom paub thiab portrait. Yuav kom txiav txim seb qhov qhia tias yog leejtwg tsis paub hais tias lub cev siv cov kev yas rov qab nyob rau hauv vivo cov duab ntawm tus tib neeg pob txha taub hau, raws li zoo raws li lub computer modeling.

fingerprinting

Cov yiv tes seized los ntawm lub scene, thiab teej tug mus rau cov neeg, ntaub ntawv hais txog tej uas yog nyob rau hauv sledoteke yog kaw nyob rau ntawm lub lub regional thiab lub zos theem forensic chav nyob thiab departments ntawm lub sab hauv Ministry criminal tshawb nrhiav. Qhov no cov ntaubntawv povthawj siv theem ua ke ntawv cov duab ntawm pab pawg neeg thiab ib ntiv tes thiab tawg tsam ntawd, thiab cov tuabneeg card. Thov cov txoj kev forensic accounting, Sab hauv Ministry ua hauj lwm los mus txiav txim qhov tseeb ntawm tawm hauv ib co kua nplaum nyob rau hauv ntau qhov kev ua txhaum scenes los ntawm ib tug neeg. Nws yog nyob rau hauv tej rooj plaub ua hauj lwm pab raws li lub hauv paus rau tus foob. Mus dov ntiv tes Verification yog ua rau tuabneeg ntaub ntawv txee nroog (district) VD departments los yog lub lem, tau los ntawm cov zauv ntawm yaam kws muab kev koom tes nyob rau hauv qhuav li xav tias.

Hom tuabneeg ntaub ntawv

Desyatipaltsevym puag pub rau cov cim ntawm criminals uas tseem nkaum los ntawm lub tsev hais plaub thiab cov soj tub ceev xwm nyob rau hauv tsis muaj tseeb lub npe, Xeem los yog tsis muab yav dhau los txoj kev ntseeg. Tej ntaub ntawv kuj muab ib lub sij hawm mus nrhiav kom tau tus neeg ntawm lam lub cev, yog hais tias tus yav tas los tuag pej xeem tau sau npe nyob rau hauv lub tuabneeg. Nyob rau hauv tej rooj plaub, xws li ib tug puag yog siv thiab thaum khij lub lem, seized los ntawm ib qhov chaw ntawm unsolved teeb meem txhaum cai. Nrhiav tenprints hwv IC ATC MVZH no tau tsuas yog hais tias nws twb pom tsis muaj tsawg tshaj li 6 txawv cov ntiv tes prints ntawm ib tug txiv neej, tab sis los ntawm GIZ - yam tsawg kawg yim. Xws li ib tug yuav tsum tau yog vim hais tias desyatipaltsevym ntawv ua manually. Xyuas cov neeg nyob lawv heev laborious vim lub cev tsis mus dov ntiv tes tshem tawm mis. Ua ntej khij lub moo zoo los sis tus neeg tshawb xyuas nyob rau hauv lub tshuaj daim ntawv no, attaching thereto tenprints kev kawm. Nws yog muab nyob rau hauv tus thawj, vim hais tias cov daim ntawv tej zaum yuav tsis tau kiag li muaj kev cuam tshuam cov kev nta thiab cov ntsiab ntawm cov tuabneeg qauv. Qhov no zoo heev complicates qhov kev xeem.

Sau npe seev ntawm kev ua txhaum

Forensic accounting nyiag lawm phom yog nqa tawm ntawm lub regional thiab tsoom fwv teb chaws theem. Cov cards yog kaw li surrendered yeem rho, poob cov cuab yeej. Cov cards qhia lub yam ntxwv ntawm cov riam phom:

1. Model.
2. Saib.
3. Number.
4. Lub teb chaws / chaw tsim tshuaj paus.
5. Caliber.

Lub card muaj cov lus qhia txog qhov kev tshwm sim nyob rau hauv uas cov riam phom twb muaj neeg nyiag, txeeb, poob. ATS kuj qhia tau zoo nrhiav. Systematization yog nqa tawm los ntawm hom riam phom. Cov seem yog muab tso rau hauv cov qauv thiab systems, nyob rau hauv ascending kev txiav txim ntawm lawv cov xov tooj. Tshem tawm los ntawm lub register yog nqa tawm raws li qhov kev nrhiav kom tau ntawm ib yam ntawm cov uas tas sij hawm ntawm kaum xyoo los ntawm lub hnub ntawm pib ntawm qhov kev tshawb nrhiav. Thaum nrhiav kom tau ntawm kev hloov nyob rau hauv lub rab phom ib co kua nplaum series, xov tooj, xyoo uas siv los yog, yog hais tias cov tsis yog qhia implicitly, nws yuav raug xa mus rau kev soj ntsuam.

mos txwv npe

Inter alia, txhaum cov ntaub ntawv koom pulegilzoteka. Sau npe yuav tsum tau rau tag nrho cov mos txwv rho los ntawm lub tshav pob ntawm unsolved teeb meem txhaum cai. Nyob rau hauv tas li ntawd, cov ntaub ntawv yog khaws cia experimentally tua ib rab phom, uas yog ib tug nyias muaj nyias ib yam kev kawm nyob rau hauv kev txiav txim seb nws siv nyob rau hauv lub commission ntawm txhaum cai los yog yog hais tias nws ua hauj lwm pab raws li ib tug kwv ntawm quab yuam. Cov ntaub ntawv xwm mos txwv yog nyob rau hauv lub Ministry ntawm Internal Affairs thiab Regional Forensic Science Center ntawm ATS units. Lawv yog ib tug sau los ntawm tus neeg zoo li, cia nyias, zoo li nrog ib co kua nplaum ntawm threaded cartridges. Tag nrho cov khoom yog faib raws li tus tsim kev txiav txim nyob rau hauv cov ntaub ntawv. Yog li ntawd, ib lub mos txwv los ntawm lub system cuab yeej thiab loj, cov kev taw qhia thiab kom muaj nuj nqis ntawm lub rifling tias. Yog hais tias lub system yog tsis paub hais tias, systematized raws li lub hom rau cov uas lawv yog npaj.

nta sib piv

Xyuas rau pulegilzoteke fact tso cai los tsim kom muaj ib tug kev daim ntawv thov (los yog surrendered yeem rho) implements lub commission ntawm txhaum cai ua. Tsis tas li ntawd nyob rau hauv lub hauv paus yuav tsum tau txiav txim seb tus tib yam khoom nyob rau hauv txawv qhov teeb meem muab kev koom tes. Nyob rau hauv cov ntaub ntawv ntawm tshem ntawm riam phom tas soj ntsuam txog kev Accounting poob, txeeb, muaj neeg nyiag, yeem muab. Qhov no yog ua raws li los ntawm shootings. Cov uas ua zoo li thiab cia nyias xa mus rau saib nyob rau hauv pulegilzoteku. Thaum kawm tiav ntawm tus txheej txheem thiab muab daim card mus nrhiav cov database. Tom qab kev sib tw no, uas muaj cov ntaub ntawv. Nws yog xa mus rau ib tus neeg hu. Nyob rau hauv cov ntaub ntawv ntawm ib tug zoo lus teb, qhov kev xeem yog ua, ib tug tsis zoo - cov khoom muab tso rau hauv pulegilzoteku.

forged nyiaj

Counterfeit banknotes suav centrally nyob rau Forensic Science Center. Card indexes yog collections ntawm fake kuaj qhia tias tshwj xeeb phaib. Ua ntej koj yuav xa nyiaj mus xyuas, nqa tawm kev soj ntsuam los yog cov sij hawm luag txoj kev tshawb no ntawm bank sau ntawv, uas tau tshwm sim los tsis ntseeg. Nyob rau hauv cov ntaub ntawv ib tug ntawv cuav yog txiav txim los ntawm nws txoj kev fabrication, qauv thiab cov ntaub ntawv muaj pes tsawg leeg, qhov tshwm sim ntawm cov kawm tej khoom. Fake Lavxias teb sab thiab txawv teb chaws bank sau ntawv yog lees paub rau nyias. Sau npe thiab systematization ntawm cov ntaub ntawv nyob rau hauv forged cov nqi kho mob ua los ntawm printing, siab caw kaw lus. Nrog rau daim ntawv nyob rau hauv lub computer yog xeem coded lus qhia txog tus denomination, tooj thiab series ntawm txoj kev falsification nta. Nyob rau hauv cov ntaub ntawv ntawm kev tsim kom muaj ib yam hauv paus ntawm keeb kwm muab cov lus qhia txog lub xub ntiag ntawm tib yam nqi. Yog hais tias nws tsis tau, ntaub ntawv yog ua li cas muab kho dua, muab lub tsis tuaj kawm ntawv ntawm cov ntaub ntawv hais txog xws li cov khoom.

Cuav cov ntaub ntawv, zaub mov txawv, sau

Ris rau fake cov ntaub ntawv ua printing txoj kev yog nqa tawm nyob rau hauv lub Ecc. Nws muaj xws li arrays uas yog thawj cov ntaub ntawv, luam ntawm negatives, cov ntaub ntawv tsim muaj cov clichés thiab lwm yam txhais tau tias, xws li Photocopying khoom. Lub ntsiab lus criminal cov ntaub ntawv ntawm forged cov ntaub ntawv yog ib qhov nyuaj rau overestimate. Ntawm kev tseeb nws acquires nyob rau hauv lub falsification ntawm cov zaub mov txawv uas muab ib tug muaj zog, narcotic los yog psychotropic tshuaj. Tej ntaub ntawv uas khaws cia nyob rau ntawm lub lub regional theem. Qhov no yog vim lub fact tias cov zaub mov txawv noj xwb muag tshuaj ntawm cov kev kawm nyob rau hauv uas lawv sau. Ris fake kho mob cov ntaub ntawv ncaj qha qhia qhov tseeb ntawm falsification, nruab kho vajtse uas tau siv rau lub hom phiaj no. kev artist yuav tsum tau txiav txim los ntawm kev khij tus thiab nyeem tau kuaj.

khoom

Lawv accounting yog nqa tawm siv ib tug cia li search engine. Nyob rau cov ntaub ntawv muaj cov lus qhia tsis tau tsuas yog hais txog cov neeg nyiag lawm thiab nrog shortage ntawm cov khoom, tab sis kuj nyob rau hauv cov tib neeg uas muaj ua tub sab tub nyiag nyob rau hauv thauj. Database ntaub ntawv yog tsim rau lub hauv paus ntawm ceeb toom ntawm lub thauj cov tub ceev xwm. Cov ntawv sau npe card yuav muaj xws li:

• Lub hnub ntawm lub tsis ncaj txoj cai.
• Ntaus nyiag lawm hnab nqa taug kev thiab cargo.
• Cov nqi thiab lwm yam ntaub ntawv.

Cov cards yuav muaj cov lus qhia txog cov kev kawm uas tau ua phem rau hauv lub tub sab tub nyiag, yog hais tias lawv yog ntsia. Nrhiav puag siv los txiav txim seb lub scene ntawm txoj kev txhaum, qhov yuav ua rau ua ob peb thefts los ntawm ib tug neeg nyob rau hauv tus txheej txheem ntawm kev soj ntsuam qhov kev koom tes ntawm tej suspects mus rau lub cov ntaub ntawv nyob rau hauv kev tshawb nrhiav nyob rau hauv ob peb lwm tus neeg mob.

Nws pib sau npe

Thauj Allowance, tsav tsheb thiab lub tsheb tswv kuj nqa tawm nyob rau hauv ib tug cia li hom. Nws yog dav siv nyob rau hauv qhov kev tshawb nrhiav ntawm ib qho kev huam yuaj, tub sab tub nyiag thiab lub tsheb tub sab tub nyiag. Nyob rau hauv ib tug nqi system, nteg cov lus qhia txog tag nrho cov thauj, uas lub tsheb tub ceev xwm muab cov ntaub ntawv. Lub database kuj muaj cov lus qhia txog tus tsav tsheb, tsheb tswv, poob zoo thiab muaj neeg nyiag lawm cov ntaub ntawv los xij. Cov ntaub ntawv nqi system tso cai rau koj mus teem tus tswv tsev, pom ib tug seized tsheb. Nyob rau hauv tas li ntawd, siv cov ntaub ntawv, tus tub ceev xwm qhia qhov tseeb ntawm ntawv cuav los yog tub sab nyiag ntawm kev passports, nqa tawm nrhiav neeg nyiag tsheb thiab muaj neeg nyiag lawm.

Tshwj xeeb yog txaus ntshai teeb meem txhaum cai

Qhov no, nyob rau hauv particular, yog ib lo lus nug ntawm txhob txwm tua neeg, tub sab tub nyiag, neeg pej xeem nrog tub sab tub nyiag. Qhov no account, zoo li lub yav dhau los sawv daws yuav, yog tag nrho suab. Sau npe kawm rau premeditated tua neeg nyob rau hauv cov ntaub ntawv, yog hais tias nyob rau hauv rooj plaub cov ntaub ntawv muaj cov yiv tes los yog lwm yam lub cev pov thawj. Raws li rau robberies, lawv cov ntaub ntawv muab nws khaws cia, yog hais tias lawv tau cog lus nrog phom, complex kev pab kiag li lawm. Cov yav tas, nyob rau hauv particular, xws li autogenous, welding, explosives thiab thiaj li nyob. Centralized cov ntaub ntawv muab nws khaws cia los ntawm lub teeb meem txhaum cai cog lus los ntawm gangsters, tsis ntxov tshaj li 2 lub hlis tom qab qhov kev siv ntawm cov txhaum cai. Yog hais tias tus neeg ua txhaum tau pom thaum lub sij hawm tshawb nrhiav, tab sis nws xwb, nws cov ntsiab lus no kuj nkag tau rau hauv ib tug nqi system. Lub hauv paus siv thaum lub sij hawm lub xeem version ntawm qhov yuav ntawm ib co ua txhaum los ntawm ib tug chaw (txoj kev), thaum muab piv rau tus xov tooj ntawm suspects nyob rau hauv raws li cov "lus portrait", raws li zoo raws li los ntawm cov kev sib koom tes ntawm kev ua ub no nyob rau hauv qhov kev tshawb nrhiav ntawm zoo xws li cov teeb meem.

xaus

Yog li, forensic accounting - ib tug complex multi-level system. Nws sau cov lus qhia txog ntau ntau yam ntawm cov khoom, cov neeg, tej yam tshwm sim, cov ntaub ntawv thiab thiaj li nyob. Automation ntawm lub muaj yig kom tus txheej txheem ntawm kev nrhiav thiab saib meej txog cov lus qhia. Qhov no, nyob rau hauv lem, muab hauj lwm cov lus qhia, lawv raws sij hawm daim ntawv thov nyob rau hauv qhov kev tshawb nrhiav. Ntawm kev tseem ceeb yog lub systematization ntawm cov ntaub ntawv nyob rau hauv ntau yam databases. Ntau yam algorithms thiab Circuit Court siv nyob rau hauv lub synthesis thiab pab pawg neeg cov ntaub ntawv. Kev siv cov ntaub ntawv systems txhawb tsis tau tsuas yog muab qhia tawm, tiam sis kuj cov kev tiv thaiv los ntawm ntau yam teeb meem txhaum cai.