TFL Vsebine / Revija SIR*IUS

Inquiries for business and judicial purposes

Presojanje poslovnih dogodkov, procesov in stanj je najširši pojem, pod katerim so različne (pod)vrste spoznavnih procesov. Govorimo o analiziranju, kontroliranju, revidiranju ter preiskovanju. Glede razumevanja teh dejavnosti se v teoriji in praksi pojavlja veliko dilem in nedoslednosti, kar še posebej velja za nedvoumno ločevanje kontrole od inšpekcije ter revizije od preiskave. Pri poslovno-ekonomski presoji, ki jo opravi usposobljen preiskovalec in se imenuje poslovno-ekonomska preiskava, gre za reviziji podoben posel, vendar z drugačnimi nameni, cilji, sodili, načini in izidi presojanja. Preiskovalec se ukvarja z dajanjem izvedenskih mnenj in iskanjem ter predstavitvijo zanesljivih in zadostnih ter pravnoveljavnih dokazov o vrsti, velikosti in drugih značilnostih nekega kaznivega ali drugega nedovoljenega dejanja in na tej podlagi predstavi pisna in/ali ustna mnenja z izvidi o njegovih ugotovitvah ter utemeljenih dokazih. Poznamo preiskave za poslovne in sodne potrebe; prve potrebujejo v pretežni meri nosilci odločanja (poslovodniki in nadzorniki) poslovnih oseb ter (še) nimajo forenzičnega (sodnega) značaja, čeprav se v praksi včasih tudi tako imenujejo. Druge vrste preiskav imajo sodni značaj, saj jih potrebujejo pravosodni in upravni organi ter organi pregona, da bi lahko procesuirali (vodili sodni postopek) kakršnokoli kaznivo ali drugo (ne)dovoljeno dejanje. Od nosilca preiskovalne naloge pričakujejo zanesljive in zadostne dokaze, ki bi omogočili zavrnitev ali sprejem suma kaznivega ali drugega nedovoljenega dejanja. V prispevku je prikazan tudi zgled o pristopu k preiskovanju suma kaznivega dejanja zaradi ponareditve poslovne listine.

Assessing corporate events, processes and states is a broad concept incorporating a variety of (sub)types of inquiry processes, such as, in particular, analysis, control, audit and investigation. In theory and practice, the definition of these activities is subject to dilemmas and inconsistencies, which holds particularly true for unambiguous differentiation of control from inspection and of audit from investigation. The business and economic assessment or inquiry carried out by a trained investigator is a revision-related activity, which, however, has different aims, objectives, means, methods and outcomes. An investigator’s remit is to search for evidence and provide expert opinion based on adequate, reliable and legally valid evidence on the nature, size and other characteristics of criminal or other unlawful acts; any presented opinion, written and/or oral, must be corroborated by proof and compelling evidence. Business and economic inquiries can be roughly divided into two categories: inquiries made for businesses and inquiries conducted for court purposes. Business inquiries supply evidence to decision-makers, i.e. managers and supervisors, of business entities, and they do not have – despite sometimes being called "forensic" – a forensic (judicial) character. The second category of inquiry is forensic in its nature and is conducted for judicial, administrative and law enforcement authorities to provide evidence to process (= instigate and conduct legal proceedings) criminal or other illicit acts. The investigator entrusted with such an inquiry is to provide reliable and sufficient evidence to either confirm or reject suspicion of a criminal or other unlawful act. The paper ends by presenting a model approach to the investigation of an alleged criminal offense of falsifying business records.