Autor: Petruț CIOBANU

Publicat în: Revista de Științe Juridice nr. 1/2019

Disponibil onlineaici.

Forensic Investigation of Financial Banking Crimes

Abstract: Any type of investigation in this field involves the adaptation of some principles and the initiation of criminal investigation acts common to the investigation of crimes against the patrimony.
The exact knowledge of the facts and the circumstances of the case, whether scriptural or factual, requires the assessment of the damage when the criminal fact is discovered, through inventories, financial-accounting and merchandise expertise. In order to discover the operating modalities and to identify the perpetrators of the crime, it is necessary to hear the witnesses and carry out the judicial expertise regarding the establishment of the circulation of documents, goods, means of payment, as well as to determine the authenticity of the documents. In this sense, the criminal prosecution bodies must carry out specialized documentation, possess a solid knowledge in the business field, be familiar with the world of business offenders, so as to determine the personal contribution of the participants, without excluding the cooperation with international bodies specialized, by arranging and performing the rogatory commissions.

Keywords: criminal investigation; financial-accounting; identify the perpetrators;
judicial expertise; hear the witnesses; criminal prosecution bodies; rogatory commissions.