Forensic Expertise Possibilities in Solving Tactical Problems of Raiding Investigations

Abstract

The article provides a comprehensive analysis of the role of forensic examinations in the investigation of criminal offences related to raider seizures. It reveals the content and significance of the main types of expert examinations that are most often appointed in cases of this category: forensic economic, handwriting and technical examination of documents. It is emphasised that it is these examinations that create the basis for restoring the real picture of criminal activity, allow the detection of signs of illegal financial transactions, establish mechanisms for the unlawful alienation of corporate rights and property, detect forged documents and determine the amount of damage caused. Forensic economic expertise helps to establish the financial condition of an enterprise, document fictitious transactions, calculate material damage, and reconstruct illegal financial schemes. Handwriting analysis helps identify the author of handwritten texts and signatures, exposes cases of forgery, determines the influence of external and internal factors on handwriting, and allows establishing the number of persons involved in the creation of forged documents. Technical document examination aims to establish the method of document production, identify technical means and materials, restore invisible or destroyed records, determine the time of production, and verify the authenticity of seals and stamps. Particular attention is paid to problems that arise at the stage of appointing examinations: failure to provide original documents, use of copies of inadequate quality, unclear wording of questions or their exceeding the competence of the expert.

The algorithm of actions of the prosecution in preparing for the appointment of expert examinations is substantiated, which includes determining tactical tasks, obtaining expert advice, preparing appropriate materials and complying with procedural requirements. It is proven that expert conclusions are an important source of evidence in raiding cases and perform not only a diagnostic but also a preventive function, since they can be used as a basis for developing measures to eliminate gaps in the system of corporate governance and financial control. It has been concluded that the integrated use of specialised knowledge improves the effectiveness of investigations and creates conditions for improving forensic methods of combating raider crimes.