ВИКОРИСТАННЯ СПЕЦІАЛЬНИХ ЗНАНЬ ПІД ЧАС РОЗСЛІДУВАННЯ КРИМІНАЛЬНИХ... ПРАВОПОРУШЕНЬ, ПОВ’ЯЗАНИХ ІЗ ДЕРЖАВНИМ ФІНАНСУВАННЯМ ГАЛУЗІ ОХОРОНИ ЗДОРОВ’Я В УМОВАХ ПАНДЕМІЇ

Abstract

The scientific article is devoted to the study of special knowledge, both its characteristics in general and the specifics of its use during the investigation of offenses related to public funding of the health care industry in the context of the Pandemic. Forms of the use of special knowledge, their classification at different times of the development of forensic science, in particular, the appointment of forensic examinations, are identified; reference and consulting activities; audits and other inspection reports; account verification; the involvement of a specialist in conducting procedural actions; interrogation of an expert; the presence of the investigator during the examination. Emphasis is placed on the importance of interdepartmental checks, interaction of law enforcement agencies with state financial control bodies. Based on the scientific points of view of scientists, an attempt was made to provide proposals for avoiding individual conflicts in the legislation regarding the assignment of audit and inventory to investigators. Attention is drawn to the use of monitoring, financial audit, procurement review and procurement monitoring. Also, certain aspects of the consultative form of using special knowledge and the participation of a specialist during some procedural actions under the specified category of criminal proceedings are disclosed. Forensic examinations are singled out, which are mainly appointed during the investigation of criminal offenses related to state funding of the health care industry in the context of a pandemic, including: economic, handwriting, technical examination of documents, computer and technical, telecommunications, commodity studies, video and sound recording, forensic, etc. All mentioned achievements are confirmed by statistical data and practical examples.