TFL Vsebine / Revija Pravnik

7

V tem trenutku žal še ne moremo računati zgolj na poštenost ljudi, saj je izigravanje pravne države še vedno razumljeno kot vrhunec iznajdljivosti fizičnih in pravnih subjektov. Zaslužki iz kaznivih dejanj so pogosto visoki in zato privlačni. Zato moramo pristojne institucije dobro opraviti svoje delo. Zakoni sicer delno določajo naše pristojnosti. Vendar pa nas noben zakon ne omejuje pri izmenjavi izkušenj in dobrih praks, kvečjemu nas spodbuja, da dobro sodelujemo, da si informacije izmenjujemo hitro in učinkovito. Če želimo v korak s časom in če želimo kar najbolj izrabiti vsa dognanja in uporabnost poslovne forenzike, pa moramo poskrbeti tudi za ustrezno število vrhunsko usposobljenih strokovnjakov. V Policiji tudi zato vseskozi poudarjamo nenehno izobraževanje, dodatno usposabljanje kriminalistov kakor tudi spremljanje trendov na področju gospodarske kriminalitete. Tako smo prepoznali tudi pomen nove veje forenzike, tj. forenzičnega računovodstva.

Unfortunately, currently, we cannot count on the honesty of the people alone, since avoiding the rules of the rule of law state is still perceived as the pinnacle of the ingenuity of individuals and legal entities. The earnings deriving from criminal activities are often high and attractive. Therefore, the competent institutions must do their job well. Laws, however, partially define Police enforcement powers. Notwithstanding, no law restricts us from sharing experiences and good practices, and simultaneously encourages us to work effectively together to share information quickly and effectively. To keep pace with the times and to make the most of all the knowledge and usefulness of business foren- sics, we also need to provide an adequate number of highly qualified experts. This is why the Police always places great emphasis on continuing education, additional training of crime investigators, as well as monitoring the emerging trends in the economic crime. Thus, we also recognised the importance of a new branch of forensics, i.e. forensic accounting.

The Value of Honesty as a Condition of Social Maturity