Methodology or involving a specialist in audits and checks in criminal proceedings

It is indicated that modern criminal investigations require deep expert knowledge that goes far beyond the standard legal training of investigators and prosecutors. The increasing complexity of financial and economic offenses, in particular the intricate mechanisms of embezzlement of public funds, improper financing and corruption, makes it critical to involve specialists with specialized competencies. As a result, the function of a specialist is transformed from secondary to key in modern criminal justice, as the evolution of crime directly dictates the use of highly specialized investigative methods. The article examines the procedural status of audits as a means of obtaining evidence in criminal proceedings. Particular attention is given to the role of auditors and specialists from the State Financial Control Authorities as holders of specialized knowledge necessary to uncover document falsification, destruction, and other methods of concealing economic crimes. The legal nature of audits, the ongoing debate regarding their procedural classification, and the lack of clear regulation of the investigative and prosecutorial powers in this context are analyzed. Special focus is placed on the interaction between investigative bodies and the State Audit Service of Ukraine, the procedure for involving specialists in inspections, and the legal grounds for conducting unscheduled audits. Through the analysis of a specific case, the practical importance of audits and inspections in criminal proceedings is demonstrated. The article highlights the need for the formal recognition of audits as a procedural action or a measure to ensure criminal proceedings, as well as the importance of systematically engaging financial and economic experts in the criminal justice process to ensure effective and impartial investigations. It is noted that the audit is an effective tool for identifying methods of concealing crimes under Article 191 of the Criminal Code of Ukraine, in particular, falsification of documents and concealment of information on financial and economic activities. The auditor, as a representative of the state financial control body, performs an important function of a specialist in criminal proceedings, detecting forged documentation, abuse of office and other actions with signs of criminal offenses during scheduled and unscheduled inspections. Possessing special knowledge in the field of finance, accounting, commodity science and documentary analysis skills, such a specialist is able to properly record the identified violations and provide qualified conclusions for the needs of the investigation.