Forensic accounting: the concept and types, forms and methods. Expert-criminalistic accounting. Classification, the value of forensic accounts

In a comprehensive and thorough investigation, as well as timely suppression and prevention of crimes, a key role is played by information about wrongful acts and the persons who commit them. One of the most important sources is forensic accounting. Let us further consider what it is.

General information

The concept and types of forensic accounting include a number of interconnected categories. The theoretical basis is a provision on the individualization of objects, their relative stability and the possibility of their subsequent comparison. In the literature, the concept of forensic accounts is treated as a system of registration, systematization and accumulation of objects or information about them. As the main criteria are the identification features of objects. The purpose of this activity is the formation of a base for the disclosure and prevention of criminal encroachments. The concept of forensic accounts is widely used in the work of law enforcement agencies.

Key Elements

Forensic accounting includes:

1. Check in. It is a fixation of the features of objects in the order established by the legislation in the presence of appropriate grounds. Registration is made in special documents.
2. Systematization. It is an arrangement of documents according to a scientifically developed system, based on the classification of the identification characteristics of the objects.
3. Concentration (accumulation). It involves concentrating information about registered objects or the objects themselves in a particular ATS unit.

Forensic accounting is based on the use of judicial photographs, verbal portraits, fingerprints and other methods of collecting information.

Objects and subjects

Forensic accounting data are used when characterizing:

1. Methods of committing a crime.
2. The subjects who are missing.
3. Unidentified corpses of people.
4. Guns rifled, voluntarily surrendered, seized, stolen, lost.
5. Traces of hands found on the spot of unsolved crimes.
6. Counterfeit currency.
7. Cartridges, cartridges, bullets seized at the crime scene.
8. Falsified prescriptions for obtaining potent drugs or narcotic drugs.
9. Counterfeit documents.

Classification of forensic accounts on methods of committing attacks

There are different methods of registration, generalization and accumulation of information. For example, forensic accounting includes registration, systematization and generalization of methods of committing attacks. A special information base is being formed on the basis of stable signs, which characterize the mechanism for the implementation of criminal acts, as well as the entity that commits them. It is based on the naturally manifested properties of man. They stipulate the repeatability and individuality of the method of committing a wrongful act. He, in turn, is revealed when inspecting the crime scene, performing other investigative and operational-search activities.

Card indexes

There are certain forms and methods of forensic accounting by the method of committing crimes. In particular, registration, systematization and accumulation of information is carried out by two files. In the first one, information is gathered about the crimes the perpetrators of which are established, and in the second, about the acts committed by unknown persons. Forensic accounting is carried out at the regional and local level.

Missing persons, unknown persons

Forensic accounting of these subjects is carried out at the level of the region and the GIC of the Ministry of Internal Affairs. It is a system of files, interconnected with each other. They unite identification cards, formed according to a single pattern, and contain formalized characteristics of the external signs of people. Centralized forensic records are kept for persons who disappeared due to unclear circumstances, minors who escaped from specialized institutions, the elderly, mentally ill, disabled and other people whose identity can not be established. There is also an information base for unidentified corpses, dismembered and skeletonized, among others.

Features of registration of cards

On the front side of the document about the missing person, enter the demographic data, indicate the place of disappearance and the circumstances under which this occurred. On the card the date of filing of the relevant application for the search is indicated, the measures taken to determine the fate of the person are described. The lower part of the document and half of its underside are allocated for a detailed description of clothing, signs, shoes, and other things. 2 photographs of the disappeared person are attached to the map.

Unidentified corpses

Expert-criminalistic accounting contributes to the identification of the deceased person. Unidentified corpses must undergo compulsory registration. For this, a special identification card is issued. It is filled in two copies. One is sent to the Territorial Information Center of the Internal Affairs Directorate, the Ministry of Internal Affairs, and the other to the Municipal Information Center. The map indicates the sex of the corpse and its age (in appearance), the time of death and the discovery of the body. The document gives a detailed description of the appearance, features of the teeth. The map is made by special signs of the corpse, and the clothes that are on it (if it is), objects found in it. The body is photographed without fail. On the card are pasted 3 pictures: in the right, left profile and in the front. There are situations when one finds a human skeleton (a skeletonized corpse). In these cases, the skull is sent to the forensic experts of the Ministry of Internal Affairs. Specialists carry out facial reconstruction. She is also photographed and pasted into the map. According to the pictures, information databases of missing persons are checked. If it is not possible to conduct fingerprinting of an unidentified corpse due to damage to the skin of the fingers, the brushes are detached from the corpse and placed in a container of water, and then sent to the experts. Specialists subject the hand to special treatment for fingerprinting of the lower skin layer.

Verify information

For the most effective use of forensic accounts, alphabetic, dactyloscopic and other card indexes are created. They, in turn, are grouped by persons who have been brought to criminal responsibility, missing, taken to the police department, etc. If necessary, expert-criminalistic records are carried out with the involvement of specialists in the field of fingerprint and portrait identification. To determine the identity of unknown corpses, methods of plastic restoration of the person's life appearance on the skull are used, as well as computer modeling.

Dactyloscopy

Traces of fingers, seized from the scene and belonging to persons, information about which is in the follow-up, are taken into account at the regional and local levels by the forensic-forensic subdivisions of the Ministry of Internal Affairs and the departments of the threat. This registration combines cards with pictures of group and single prints and their fragments and fingerprint maps. Applying these methods of forensic accounting, the Ministry of Internal Affairs employees determine the fact of leaving traces in different crime scenes by one person. This in some cases acts as the basis for combining criminal cases. The fingerprints are checked on the dactyloscopic card file of the city (district) departments of the VD, or on the footprints obtained during the sampling of the subjects involved in the proceedings as suspects.

Types of fingerprint files

Ten-finger databases allow identification of criminals who hide from the court and investigative bodies under fictitious names or deny previous convictions. Such card files also provide an opportunity to identify the identity of unidentified bodies, if previously deceased citizens were on dactyloscopic registration. In some cases, such a base is also used to verify the traces seized from the scene of an undisclosed crime. Search by daktilokarta territorial IC of ATC, CFM is possible only if it was found at least 6 fingerprints of different fingers of one person, and for GIC - at least eight. This requirement is due to the fact that ten-finger files are kept by hand. Checking them is quite laborious due to the impossibility of deducing the fingerprint formula. Before the inspection, the investigator or the investigator fills out the form of the established sample, attaching the subject's fingerprint to it. It is provided in the original, because copies can not fully display the individual characteristics and elements of the print patterns. This greatly complicates the verification.

Registration of instruments of crime

Forensic accounting of stolen firearms is carried out at the regional and federal levels. In cards, voluntarily surrendered, seized, lost guns are also registered. In the cards indicate the characteristics of the weapon:

1. Model.
2. View.
3. Room.
4. The country / factory of the manufacturer.
5. Caliber.

The cards contain information about the circumstances under which the weapons were stolen, seized, lost. It also indicates the ATS that carries out the search. Systematization is carried out by types of weapons. In the sections they are arranged according to models and systems, in ascending order of their numbers. Withdrawal is carried out on detection or after ten years from the date of the start of the search. If a trace of a series, number, year of release is found on the gun, or if these parameters are expressed implicitly, it is sent for examination.

Registration of ammunition

Along with other things, for criminalistic accounting is the pulelegizteka. All munitions are subject to registration, which are taken from the places of unsolved crimes. In addition, records are kept of experimentally fired weapons, which are located at individual subjects in establishing the fact of its use to commit unlawful acts or if it acts as an object of encroachment. The card-index for ammunition is in the Ministry of Internal Affairs's ECC and the regional divisions of the ATS. They are collections of shells, bullets, cartridges with traces of rifled guns. All items are distributed according to the order established in the card file. Thus, bullets are placed on the system of guns and caliber, the direction and number of traces of rifling. If the system is unknown, then systematize according to the type for which they are intended.

Comparison Features

The examination of the puleguiltek allows to establish the fact of using a particular (voluntarily surrendered or withdrawn) weapon in the commission of a wrongful act. Also, the database can determine whether the same subject participated in different incidents. In case of seizure, the weapon is mandatory checked for accounting of lost, confiscated, stolen, voluntarily surrendered. After that, shootings are carried out. The received casings and bullets are sent for inspection to the pulegileztek. At the end of the procedure, a card is drawn up and a search is made for the database. After carrying out this check, a certificate is completed. It is sent to the initiator of the request. If a positive answer is received, the examination is carried out, if the answer is negative, the objects are placed in the bulletin board.

Counterfeit money

Fake banknotes are accounted for centrally in the ECC. Card indexes are collections of counterfeit specimens with descriptions in special cards. Before sending money for verification, an examination or preliminary examination of banknotes that caused doubts is carried out. If falsification is established, the method of its fabrication is determined, the structure and composition of materials, the source of appearance of the objects under study. Fake Russian and foreign banknotes are accounted for separately. Registration and systematization of information on counterfeit bills made by printing method is fully automated. From the card to the computer enter coded information about the dignity of the banknote, number and series, the method of falsification, features. In the case of establishing a single source of origin, information is given on the existence of identical bills. If this did not happen, the card file is replenished, information on the absence of similar objects is provided.

Fake documents, recipes, handwriting

Accounting for counterfeit papers produced by printing method is carried out in the ECC. It includes arrays of original documents, photocopies with negatives, forms created using cliches and other means, including duplicating equipment. The value of forensic accounts of counterfeit documents is difficult to overestimate. It acquires a special urgency in the sphere of falsification of prescriptions that allow obtaining strong, narcotic or psychotropic drugs. Such accounting is conducted at the regional level. This is due to the fact that prescriptions are accepted by pharmacies only of the subject in which they are discharged. The registration of counterfeit medical documents makes it possible to identify directly the very fact of falsification, to establish the technical means that have been used for this. When checking samples of handwriting, a specific performer can be determined.

Cargoes

Their accounting is carried out using an automated search system. In the files, information is collected not only about the stolen goods that arrived with shortages, but also about the persons who were thefted in transport. The database of information is created on the basis of messages from the transport police. The registration cards specify:

• Date of the commission of the unlawful act.
• Type of stolen luggage and cargo.
• Cost and other information.

The cards can contain information about the subjects who committed the theft, if they are installed. The search base is used to determine the crime scene, the likelihood of several thefts committed by one person during the verification of the involvement of specific suspects in the case under investigation and in a number of other cases.

Autoregistration

The account of transport, drivers and owners of cars is carried out also in the automated mode. It is widely used in the investigation of road accidents, theft and theft of cars. The information retrieval system contains information about all transport for which documents are issued in the State Traffic Safety Inspectorate. The database also contains data on drivers, car owners, lost and stolen technical passports. The information retrieval system allows to establish the owner, the vehicle found or seized. In addition, using data, police officers identify the facts of forgery or theft of technical passports, search for stolen and stolen vehicles.

Particularly dangerous crimes

In particular, they are about deliberate murders, robberies, large thefts. This account, like the previous ones, is fully automated. Intentional killings are subject to registration in case there are fingerprints or other material evidence in the materials of the case . With regard to robbery, they are recorded, if they are committed with the use of firearms, complex technical devices. The latter, in particular, include autogen, welding, explosives and so on. Centralized registration is conducted for crimes committed by gangsters, not earlier than 2 months after the implementation of illegal actions. If in the course of the investigation the guilty person was found, but it disappeared, information about him is also entered into the information retrieval system. The base is used in the course of checking the versions about the likelihood of several illegal actions being committed by one subject (by method), by comparing several suspects in accordance with the "verbal portrait", and also in the coordination of activities in the investigation of similar incidents.

Conclusion

Thus, forensic accounting is a complex multi-level system. It collects information about a variety of objects, persons, signs, documents, etc. Automation of all systems has significantly accelerated the process of searching and verifying information. This, in turn, ensures the receipt of operational information, their timely application in the investigation. Of particular importance is the systematization of information in various bases. In the generalization and grouping of information, various algorithms and schemes are used. The use of information systems contributes not only to disclosure, but also to the prevention of various crimes.