TFL Vsebine / Revija SIR*IUS

The role of expert witnesses in court proceedings related to business fraud

V prispevku je predstavljeno strokovno presojanje poslovnih dogajanj in stanj, ki ga opravljajo sodni izvedenci v postopkih sodne obravnave poslovnih prevar. Pri svojem delu potrebujejo ekonomske, pravne ter izvedenske okvire, znanja in veščine in tudi nedvoumne zahteve naročnikov. Avtor raziskuje pravne in poslovno-ekonomske postulate, to je predpostavke in zahteve, ki so pravni in strokovni okvir za neodvisno in nepristransko ter poklicno skrbno delovanje sodnih izvedencev. Zagovarja tezo, da je po vsebini sodno izvedenstvo mogoče uvrstiti v preiskovalno dejavnost, ki poleg analiziranja, kontroliranja, revidiranja in raziskovanja predstavlja posebno zvrst presojanja.

This paper focuses on professional assessment of business activities conducted by expert witnesses serving in court proceedings related to business fraud. To be able to perform their work competently, they need solid economic, legal and expert frameworks, knowledge and skills, as well as explicit directions from their clients. The author explores legal, financial and economic postulates, i.e. assumptions and requirements that constitute legal and technical frameworks for an independent and impartial expert opinion prepared with due professional care. He argues that when exercising their duty, in addition to analyzing, controlling, auditing and researching, expert witnesses also perform a fifth kind of investigative activity which is importantly characterized by their ability to exercise professional judgment.