76. CRIMINALISTIC CHARACTERISTICS OF ASSIGNMENTS AND WASTE

The characteristic features of appropriation in modern conditions are:

1) active adaptation of robbers to new forms and methods of entrepreneurial activity;

2) making assignments under the guise of concluding and exercising legal civil law contracts on behalf of legal entities;

3) direct or indirect involvement in criminal activities of banking structures;

4) cooperation of robbers with ordinary criminality, including organized criminal groups. Forms of misappropriation vary depending on the field of activity of the offender, the subject of the offense and other factors, but there are several common methods, applied regardless of the specifics of the enterprise where the criminal works:

1) embezzlement of funds received under the report for the needs of this enterprise;

2) payment for actually not performed work;

3) inclusion in the payroll of dead souls;

4) receipt of funds from the cash desk of the enterprise on the basis of fictitious documents (forged estimates, business trip reports, hospitality expenses, etc.);

5) appropriation of raw materials, semi-finished products, finished products, equipment and other property belonging to the enterprise.

The circumstances to be established are:

1) the event of appropriation (time, place, method and other circumstances);

2) the guilt of the accused and the motives for the misappropriation;

3) the circumstances that contributed to the appropriation;

4) the nature and extent of the damage caused by the misappropriation;

5) circumstances affecting the degree and nature of the responsibility of the accused, as well as other circumstances characterizing the personality of the thief. Usually, to establish the fact of embezzlement, enterprises carry out audits, checks, including audits, and inventory. Based on the data from these checks, the issue of initiating a criminal case is decided.

An inventory may be ordered at the request of the investigating authorities. In this case, an inventory commission is created, which includes a representative of the enterprise administration (or head), representatives of the audit commission, accountants, financially responsible persons and employees of the bodies of inquiry (the participation of the latter is optional, but recommended). Before the inventory is carried out, the premises are sealed. For a deeper study of the situation in the production and economic activities of the enterprise, a documentary audit may be appointed.

As witnesses in cases of misappropriation, the following are interrogated:

1) applicants who applied to law enforcement agencies with a report about the fact of theft known to them;

2) performers and eyewitnesses of production and technical support operations related to the appropriation mechanism;

3) accounting and banking employees who carried out the relevant financial transactions;

4) participants in the preparation, conclusion and technical support of transactions that covered up the illegal actions of plunderers;

5) employees of regulatory authorities, audit organizations, the audit commission of the enterprise;

6) employees of firms - business partners of the enterprise where the assignment was made.

Authors: Aleinikov A.G., Salova E.E.

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