Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche"
de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia
Maracaibo, Venezuela
Esta publicación cientíca en formato digital es continuidad de la revista impresa
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Cues tio nes Po lí ti cas
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Vol. 41, Nº 77 (2023), 830-852
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
Recibido el 18/01/23 Aceptado el 15/04/23
Conduct of search actions
in the investigation of fraud
with nancial resources
DOI: https://doi.org/10.46398/cuestpol.4177.54
Oleksii Kamyshanskyi *
Anatolii Dykyi **
Anatolii Kryzhanovskyi ***
Tetiana Baranovska ****
Olga Kovalchuk *****
Abstract
The analysis carried out in the article was aimed at exploring
the conditions of possibility, for inspection and search of the
crime of fraud with nancial resources, which also involved
the review of: (places of events, documents); interrogation (of
witnesses, suspect, victim); simultaneous interrogation of two or
more persons already interrogated; presentation for identication
(person, things). With the help of general and special philosophical
methods, the tactical features of carrying out the specied investigative
(search) actions, which are often caused by a conict situation produced
by the involvement of organized criminal groups, in the commission of
such fraudulent actions, are determined. The results indicate the specic
circumstances of the search, aimed at the seizure of computer equipment,
software and relevant information contained therein. Furthermore, the
conclusions emphasize the desirability of timely implementation, thorough
preparation, involvement of a specialist in the eld of economic activity and
competent use of technical means of xation to manage these crimes.
Keywords: fraud; economic resources; investigation of nancial crimes;
evidence; investigative actions (search).
* Candidate of legal sciences, Chief of the Main department of the National police in the Rivne region,
Rivne, Ukraine. ORСID ID: https://orcid.org/0000-0001-8460-0035
** Candidate of Economics, Professor of the Department of National Security, Public Administration and
Administration of Zhytomyr Polytechnic State University, Zhytomyr, Ukraine. ORСID ID: https://
orcid.org/0000-0002-5819-0236
*** Doctor of Law, Senior Lecturer at the Department of Criminal Law and Procedure of the Educational
and Scientic Institute of Law, Psychology and Innovative Education, Lviv Polytechnic National
University, Lviv, Ukraine. ORСID ID: https://orcid.org/0000-0002-2432-5286
**** Candidate of Economics, Associate Professor of the Department of Law and Law Enforcement of
Zhytomyr Polytechnic State University, Zhytomyr, Ukraine. ORСID ID: https://orcid.org/0000-0002-
6471-5932
***** Doctor of Philosophy in Law, Head of the Department of Juvenile Prevention of the Department of
Preventive Activities Headquarters of the National Police in the Lviv region, Lviv, Ukraine. ORСID ID:
https://orcid.org/0009-0001-3408-4519
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Realización de acciones de búsqueda en la
investigación de fraude con recursos nancieros
Resumen
El análisis realizado en el artículo tuvo por objetivo, explorar las
condiciones de posibilidad, para la inspección y búsqueda del delito de
fraude con recursos nancieros, lo que implico además la revisión de:
(lugares de eventos, documentos); interrogatorio (de testigos, sospechoso,
víctima); interrogatorio simultáneo de dos o más personas ya interrogadas;
presentación para identicación (persona, cosas). Con la ayuda de métodos
losócos generales y especiales, se determinan las características tácticas
de realizar las acciones de investigación (búsqueda) especicadas, que a
menudo son causadas por una situación de conicto producida por la
participación de grupos delictivos organizados, en la comisión de tales
acciones fraudulentas. En los resultados se señalan las circunstancias
concretas del allanamiento, tendiente a la incautación de equipos
informáticos, software y la información relevante contenida en los mismos.
Por lo demás, en las conclusiones se hace hincapié en la conveniencia de
la implementación oportuna, preparación exhaustiva, participación de un
especialista en el campo de la actividad económica y uso competente de
medios técnicos de jación para gestionar estos delitos.
Palabras clave: fraude; recursos económicos; investigación de delitos
nancieros; pruebas; acciones de investigación
(búsqueda).
Introduction
Fraud with nancial resources is a rather complex, carefully concealed
process of damaging nancial security (Hodnyuk et al., 2001, p. 111), which
encroaches on economic relations - relations on the formation, distribution
and use of monetary funds, causes multi-million losses to the national
economy, business entities and the welfare of citizens, undermines the
development of the banking and credit and nancial system, entrepreneurial
and investment activities.
According to global statistics, 6.3 trillion US dollars are lost annually
due to economic crimes and fraud. On average, a company loses 5% of its
prot due to fraud. In Ukraine, 61.5% of companies experienced fraud. 20%
of companies estimated their losses from fraud in the amount of $100,000
to $5 million per year. Ukraine ranks 5th in the ranking of countries in
the world by the level of fraud with nancial resources (Boris and Korneev,
2022).
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Oleksii Kamyshanskyi, Anatolii Dykyi, Anatolii Kryzhanovskyi, Tetiana Baranovska y Olga Kovalchuk
Conduct of search actions in the investigation of fraud with nancial resources
Undoubtedly, the main task of any state is to create such a system of
control and accounting that will make it impossible or detect the commission
of fraud in the early stages. But, if a criminal oense has already been
committed, the only eective way out of this situation is a demonstrative
investigation with the prosecution of the guilty (Parlo, 2022).
Recently, fraud with nancial resources is becoming more and more
widespread and organized forms, is committed using the latest achievements
of science and technology, which requires the development of adequate
measures to respond to such criminal manifestations. The most widespread
types of fraud with nancial resources in wartime should include:
1. illegal appropriation of company assets (appropriation of assets that
are humanitarian aid or aid; the director’s conclusion of transactions
that are detrimental to the company for his own benet or for the
benet of other persons; implementation by the top management
of the company for himself payments that are not provided for by
law or an employment contract; the company’s spending for the
employee’s personal purposes; the company’s acquisition of assets
that exist only «on paper»);
2. corruption (for example, receiving an illegal benet for giving
advantages over other counterparties);
3. misrepresentation of nancial statements (income or expense part)
is the most damaging type of corporate fraud (a common situation
is when, due to ctitious business transactions, the company’s
expenses are articially inated and any payment of dividends to
shareholders becomes impossible (Parfylo, 2022).
The investigation of such oenses is always: connected with documentary
conrmation of the commission of the crime; involves documenting the fact
of a person’s abuse of authority, conrming the fact of obtaining an illegal
benet, as well as active work with witnesses, etc.
Today, the issue of investigating fraud with nancial resources
requires modern approaches and updated methods in connection with
the improvement of the methods of committing these crimes. Therefore,
there was a need to provide practical recommendations to the employees
of law enforcement agencies regarding the conduct of typical investigative
(search) actions during the investigation of crimes of this category.
1. Methodology of the study
The methodological basis of the research is the theory of knowledge and
the general theory of criminology. Dialectical-materialistic contributed to
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Vol. 41 Nº 77 (2023): 830-852
the understanding of the object of research in the context of combining the
needs of science and practice.
The research used specially legal methods, in particular: dogmatic (when
interpreting legal and economic categories, with its help, the conceptual
and categorical apparatus was deepened and claried); systemic (made it
possible to determine the system of typical investigative (search) actions,
as well as the circumstances that should be investigated); statistical (when
illustrating the nancial losses caused to the countries of the world as a
result of committing nancial fraud); sociological (to conrm scientic
conclusions based on the results of a survey of law enforcement ocers).
Other methods were also used in the article, in particular: logical-legal,
functional, forecasting.
2. Analysis of recent research
The work of such scientists in the eld of criminology and criminal procedure
as H. Foros, I. Godniuk, V. Konovalova, O. Kovalchuk, V. Kovalenko, V. Lysenko
(Foros et al., 2022, pp. 115131; Godniuk et al., 2021, pp. 110-115; Konovalova,
1999, pp. 72-74; Kovalchuk, 2018, pp. 268-276; Kovalenko et al., 2013; Lysenko,
2006) and others are devoted to the study of the problems of criminalistic security
of the investigation of fraud with nancial resources.
At the same time, scientic developments regarding the creation of a
comprehensive scientic convention for the investigation of fraud with
nancial resources in modern conditions, which would be based on the
latest provisions of the theory of criminology and the generalization of
criminal proceedings of this category of crimes, are not enough today.
3. Results and discussion
The success of the investigation of any criminal oense depends on the
timely and tactically correct conduct of certain investigative (surveillance)
actions (hereinafter - ISA), determining their optimal sequence and
expediency.
According to Part 1 of Art. 223 of the Criminal Code of Ukraine, ISA
are actions aimed at obtaining (collecting) evidence, things and documents
or checking already received evidence in a specic criminal proceeding
(Criminal Procedural Code. Law of Ukraine, 2012).
With the help of the ISA, the circumstances of the commission of criminal
oenses are revealed, and the circumstances to be proven are claried. Such
circumstances during the investigation of criminal oenses in the eld of
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Conduct of search actions in the investigation of fraud with nancial resources
economic activity should include: the place of seizure of material values or
money; circle of persons who participated in the commission of the crime,
their position and functional duties; the method of committing the crime,
as well as actions to conceal it; the subject of the encroachment, the amount
of the damage caused; who is involved in the commission of the crime
and how the functions were distributed among its participants; whether
the crime was committed by an organized group; what is the duration of
the criminal activity; connections of criminals with corrupt persons of
controlling and law enforcement agencies, whether the facts of criminal
activity are related to bribery, abuse of ocial position, tax evasion, etc.;
reasons and conditions that contributed to the commission of crimes (Arit,
2013, p. 106).
According to V.O. Konovalova, when determining the sequence of ISA,
it is important to predict the likely results of their implementation and,
accordingly, specify the most optimal sequence (Konovalova, 1999, p. 72).
Our survey of the investigative bodies of the pre-trial investigation of the
NPU gives grounds for asserting that during the investigation of nancial
fraud it is most expedient to conduct the following ISA: inspection of the
scene of the incident (64%); review of documents (78%); interrogation
(100%); simultaneous interrogation (85%); search (81%); presentation for
recognition (32%); examination (84%).
Also, in the opinion of the interviewed investigators, the conditions that
contribute to the successful conduct of these ISAs are: timeliness (94%),
involvement of the right specialist (86%), sucient time and thoroughness
of preparation for the conduct (79%), correct application of tactical
techniques (71%) and competent use of technical means of xation (59%).
The most common ISA is the inspection of the scene of the incident.
In accordance with Part 1 of Art. 237 of the Criminal Procedure Code of
Ukraine, examination is an ISA, during which the state, properties and signs
of material objects are detected, directly perceived, evaluated and recorded
in order to obtain factual data that are important for establishing the truth
in criminal proceedings (Criminal Procedural Code. Law of Ukraine, 2012).
The results obtained during its conduct are usually the basis on which the
further course and results of the investigation depend.
The inspection of the crime scene is especially important in cases where
the investigator begins the investigation with only information about the
detection of traces of a crime, and the inspection is essentially the only
opportunity to establish many circumstances important for solving the
crime.
As it is rightly noted in the forensic literature, the review should ensure
the possibility of obtaining information about the circumstances of the
event in its original, unchanged state, since any delay causes the loss of
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physical evidence, a change in the trace picture. The urgency of the OMP
is also explained by the need to quickly obtain information for the purpose
of organizing the search for the criminal, as well as conducting other
investigative (search) actions aimed at investigating the crime (Shepitko,
2004).
In the context of the investigation of nancial fraud, the scene can be:
oce buildings where the enterprise, nancial organization, credit union is
actually located or its legal address is indicated (in the process of inspecting
the scene of the incident, oces, oce premises, warehouses, archives,
etc. are inspected); residential buildings, plots of land, and other property
owned by a person with private property rights (often these premises can be
used to hide means of committing fraud) (Dintu, 2015).
Taking into account the specics of this type of criminal oense, as well
as the fact that the inspection of the scene of the incident is carried out in the
vast majority of premises that are at the disposal of a person with the right
of private property, the inspection must be carried out in compliance with
the requirements that the Criminal Procedure Code of Ukraine provides for
conducting a search.
That is, the investigator, in agreement with the prosecutor, or
the prosecutor himself, must apply to the investigating judge with a
corresponding request in order to obtain a decision to conduct an inspection.
Therefore, during the investigation of criminal oenses of this category,
the review makes it possible to: reproduce in a certain way certain aspects
or moments of an objectively existing event of a criminal oense; display
information about the identity of the criminal, the specics of the object of
the oense, on the basis of which to put forward versions in the future; get
data on the number of criminals who committed fraud, etc.
Also, such information during the fraud investigation can be established
in the process of reviewing documents. In criminology, a document is
considered as a material object on which, with the help of signs, symbols
and other elements of natural or articial language, information about facts
of legal signicance is recorded.
For the investigation of nancial fraud, the distribution of documents
can be carried out depending on the information displayed in them:
1) documents that are of a criminal nature and are means of criminal
activity (for example, forged passports, contracts or receipts for
receiving money);
2) documents that have a legitimate origin, but were used to implement
a criminal intent (for example, documents of economic activity of a
nancial organization; nancial reporting documents);
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Oleksii Kamyshanskyi, Anatolii Dykyi, Anatolii Kryzhanovskyi, Tetiana Baranovska y Olga Kovalchuk
Conduct of search actions in the investigation of fraud with nancial resources
3) documents that have an informative, cognitive and orientation value
for establishing the circumstances included in the subject of proof.
During the investigation of nancial fraud, it is advisable to carry out this
ISA in the following cases: if the documents contain traces of the commission
of a crime or were directly an instrument of its commission; if documents
that directly or indirectly indicate the involvement of a certain person or
group of persons in committing fraudulent actions; if the documents were
not a tool for committing fraud, but their content is of evidentiary value for
studying the necessary circumstances for the commission of this crime.
Document review allows you to properly organize and plan further
investigation. Of all types of review, in our case, document review is the
most informative means of collecting and verifying evidence.
The investigator will rst review the following documents: founding
documents of the nancial organization (charter, minutes of general
founding meetings, founding agreement, documents on approval of the
procedure for covering registration costs; on approval of regulations on the
work of individual management bodies and the formation of special funds;
on the denition of the structure and policy of providing services; about
engagement and acceptance, etc.); annual activity reports; documents
conrming the provision of loans to members; payment order; tax invoices;
contracts; acts on the write-o of material values and others that may relate
to the organization’s activities.
In the process of reviewing documents, the following tasks must be
performed: nding out the general data characterizing the document;
establishing the location of the text to be researched, its fragments,
signatures; by whom and when the document was issued or produced, to
whom it is addressed; on behalf of whom the signatures were executed,
what is the content of the document, which testies to the facts and
circumstances that are important for the case; what details does he have;
whether the document contains any signs or texts inextricably linked to the
signatures to be examined; which facts or events are certied by signatures,
seals and stamps when the text (signatures) is lled out; establishment
of the fact of creation of the document or its individual parts by a specic
person; establishment of signs indicating changes to the document; with
what dye the main text, lled in props, individual fragments are used; how
the text of the manuscript was executed; whether the time of lling out the
document corresponds, judging by the date and time of production of the
document form; establishing signs of forgery of seal impressions, stamps by
their mirror image, as well as other tasks.
As a result of this review, the investigator nds out: which documents
should be attached as material evidence; which documents are missing and
measures must be taken to obtain them; regarding which documents it is
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Vol. 41 Nº 77 (2023): 830-852
necessary to appoint a forensic examination; which documents will help
investigate certain circumstances that have not yet been fully established;
which documents can be used in the future during the ISA.
The review of documents is also important for the reason that the results
of their review can become a reference point in the further planning of the
investigation of fraud related to the activities of a nancial organization (for
example, from them you can obtain information about the circle of persons
who had access to it and who need to be questioned, establish the location
of other documents, etc.).
No less important is the review of documents on electronic media, in
particular, a computer, to which attention is drawn in legal sources.
For this purpose, photography or video recording of the image from the
display screen can be carried out. During a computer review, you need to:
stop programs and record the results of your actions in the protocol, display
the changes that have occurred on the computer; determine whether the
computer has external data storage devices on hard magnetic disks (hard
drives), display the location of the computer and its peripheral devices
(printer, modem, keyboard, monitor, etc.).
In the protocol and on the diagram attached to it; display in the inspection
protocol the purpose of each device, name, serial number, equipment
(availability and type of disk drives, network cards, etc.), presence of
a connection to a local computer network and (or) telecommunication
networks, the condition of the devices (intact or with traces of hacking );
accurately describe the procedure for connecting the specied devices to
each other, if necessary, indicate the connecting cables and their connection
ports, and then disconnect the devices from the computer.
Despite everything, the most common way of obtaining evidence
is an interrogation, and its conduct requires the investigator to have a
high general and professional culture, and a deep knowledge of human
psychology. Interrogation during a pre-trial investigation is an ISA, the
conduct of which is aimed at collecting, checking, and evaluating evidence
by obtaining in verbal form and further recording them in the protocol and
other methods prescribed by law by the appropriate subjects of criminal
procedural activity, statements from the interrogated person about the
circumstances known to him crime or about such circumstances that are
important for criminal proceedings.
Obtaining information during the interrogation of persons involved in
nancial fraud has its own characteristics, which are determined by the
procedural position of the interrogated person, the position held, interest
in the results of the investigation, individual characteristics of the person
and some other circumstances.
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Oleksii Kamyshanskyi, Anatolii Dykyi, Anatolii Kryzhanovskyi, Tetiana Baranovska y Olga Kovalchuk
Conduct of search actions in the investigation of fraud with nancial resources
The set of circumstances that the investigator intends to nd out
through interrogation is related to the very event of the crime (the manner
and place of its commission, time, amount of damages, etc.), preparation
for its commission, and measures taken by criminals to conceal their illegal
actions. The subject of the interrogation depends on the procedural situation
of the interrogated, and on the amount of information he possesses.
The purpose of interrogations at the initial stage of a fraud investigation,
as S. Udovichenko aptly points out, is to clarify the general picture of the
event that took place, the schemes for carrying out this or that transaction,
deciphering numerous documents, accounting entries, accounts, individual
digital records and obtaining relevant explanations regarding them
Therefore, if the investigator is not well versed in special economic issues,
he needs to ll this gap when starting the investigation.
Appropriate training may include: familiarization with special literature
(textbooks, manuals, methodical recommendations, regulatory documents);
using the help of specialists in the economic prole and obtaining from
them various background information regarding the general analysis of
documentation; direct participation of the specialist in the interrogation
(Udovichenko, 2007).
A signicant amount of information, which is important for a quick
and eective fraud investigation, can also be obtained from witnesses. The
signicance of the information reported by witnesses depends on a number
of factors, among which the desire dictated by the duties of a citizen to stop
the illegal activities of certain persons prevails. It is due to this circumstance
that it becomes important to determine the groups of witnesses, their
orientation, potential opportunities for obtaining data that contribute to
the investigation of crimes.
The information reported by witnesses generally depends on the degree
of awareness of the latter, but in a more detailed gradation also on other
characteristics (Arit, 2013).
In our opinion, a typical circle of witnesses in fraud cases related to illegal
nancial activities may include: accountants and other ocials of a nancial
organization who directly recorded nancial and economic activities and
prepared reports; persons who participated in certain stages of economic
or nancial activity (notaries, bank employees, etc.); employees of state
control bodies, as well as ocials who carry out verication of economic
activity, perform separate control functions or are specialists in the eld
of accounting (employees of local executive bodies, state inspections and
commissions, tax authorities, banking institutions, auditors, auditors, etc);
ctitious persons listed as founders of the credit union; acquaintances
of the suspects in extra-professional relationships (relatives, colleagues,
neighbors, etc.).
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When choosing tactical techniques for questioning witnesses, it is also
advisable to take into account the questioning situation: non-conict or
conict. Thus, in a non-conict situation of questioning witnesses, it should
be taken into account that some of them, performing their daily work
«according to xed instructions», may not remember it, or distort what
happened, or do not report anything interesting.
In this case, it is appropriate to use the techniques of actualization
of individual facts of the event that the witness has forgotten, favorable
violation of associative ties, which help the verbal reproduction of the event
known to the witness, aimed at establishing errors in the testimony and
their elimination.
During the interrogation of witnesses about fraud related to illegal
nancial activities, it is necessary to get answers to the following questions:
when, by whom and in what way was the activity, in the content of which the
fraud appeared, carried out; who made the relevant decision when issuing
the loan; whether it is known which ocial (persons) had the authority
to issue a loan; whether other facts of fraud in the eld of activity of the
nancial organization, credit union of this ocial (persons) are known,
and if so, what exactly; whether the facts of illegal actions were reported to
any of the members of the organization, union, law enforcement, control
and audit bodies, if so, what were the results of the appeal, in case of non-
reporting, the reasons for not contacting the police.
The sequence of questioning witnesses depends on the specic
circumstances of the event under investigation. The best result can be
obtained if the persons who conducted the audits of the economic activity
of the nancial organization, the employees of the control bodies, who are
not personally interested in the results of the pre-trial investigation, are
interrogated rst. Then they interrogate the employees of the organization,
the union (heads of structural divisions and accounting employees).
When questioning the accountants of the borrowing company, it should
be remembered that they can act as students. As part of their functional
duties, accountants draw up a balance sheet, deal with accounting
reporting, sign nancial documents, and often take part in the distribution
and spending of money. When questioning the accountant, it is necessary
to state the following: the type of business of this enterprise; what are the
functional responsibilities of this job; procedure and availability of original
accounting documents; did the accountant know about the misuse of the
funds received; who controls the use of funds at their enterprise; whether
he is familiar with all the documents for obtaining a loan; in what form the
loan was received; whether there are previously received and unpaid loans;
from which sources to pay o the debt.
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Oleksii Kamyshanskyi, Anatolii Dykyi, Anatolii Kryzhanovskyi, Tetiana Baranovska y Olga Kovalchuk
Conduct of search actions in the investigation of fraud with nancial resources
From the creditor’s side, employees responsible for issuing loans (head
of the board, members of the board, employees of the credit department)
are subject to questioning. During their questioning, it is necessary to nd
out: which legal acts, instructions provide for the procedure and conditions
for issuing a loan; what is included in the scope of functional obligations of
these types; who conducted negotiations with the borrower and under what
conditions; who makes the nal decision on granting a loan; whether the
borrower’s ability to pay was checked; what are the criteria for granting a soft
loan; reasons for the permitted violations of the loan issuance procedure.
As witnesses, it is necessary to interrogate those who work together with
the suspect and carry out the instructions of the manager.
At the initial stage of the investigation, persons who perform security
functions in a specic credit institution (employees of security, accounting,
etc.) may be questioned as witnesses.
During the interrogation of the victim, the investigator must obtain
answers to the following questions: the degree of acquaintance with the
person whom he points to as a fraudster; the time and circumstances of
their acquaintance; the relationship that developed between them; the time
when it became known that fraudulent actions had taken place; subject of
fraud (money, property); the circumstances of the fraud; the relationship
that developed between the victim and the fraudster after the fact of fraud
was discovered; availability of documentary evidence of obligations to
return property or other obligations (Streliuk, 2014).
Interrogation of the suspect (provided that he is identied and detained)
is usually the primary ISA, and is also one of the most complex types of
interrogation, which has its own procedural and tactical features (Boginsky,
1980, p. 3). This is explained by the fact that the investigator has much less
information than the suspect, moreover, such information is fragmentary.
In the case of such an interrogation, two tasks are solved. The rst of
them is obtaining detailed information about the suspect’s actions related
to fraud. The second task involves creating the impression of signicant
awareness of the investigator, which prompts the suspect to give truthful
testimony in a situation that he imagines to be helpless.
In all cases, during the questioning of the suspect, tactical techniques
aimed at detecting falsehood should be used, which are chosen by the
investigator in the sequence and in the combination that he considers most
appropriate.
However, it should not be forgotten that, according to Part 3 of Art. 42
of the Criminal Procedure Code of Ukraine, the suspect has the right not to
say anything about the suspicion against him, the accusation or to refuse
to answer questions at any time, and this makes the process of pre-trial
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investigation quite dicult (Criminal procedural code. Law of Ukraine,
2012).
Tactical methods of interrogating a suspect dier depending on
the situation during the interrogation, whether it is conictual or non-
conictual in nature. If the situation of the interrogation is non-conict, its
main tactical direction is to nd out as fully and in detail as possible all the
data related to the circumstances of the criminal oense that were the basis
for detaining a person as a suspect.
In the process of such interrogation, if possible, it is necessary to nd
out the following: under what circumstances the fraud was committed;
what methods were used (specic operations, preparatory actions, taking
possession of property, etc.); what other criminal oenses did he commit;
who participated in the criminal activity and since when, what is the role
of each participant in the fraud; during which period the criminal oense
was committed; what is the total amount of material values obtained as a
result of the committed fraud; that there was a procedure for distributing
funds to members of the criminal group; how specic primary accounting
documents were drawn up; where the money obtained by crime is now
located (Musyenko, 2006).
In cases where the interrogation situation is conictual, other tactical
techniques may be used. In particular, points related to the complexity of
individualizing the extent of his responsibility should be explained to the
suspect if he is an accomplice to a criminal oense, as well as points related
to the need to obtain an explanation from him regarding the circumstances
of the event, which the suspect directly relate to or justify him, and in these
cases the position of the suspect can be activated in the following way: he
is asked how he feels about the statements of the investigator, whether
he does not see any discrepancies in them with the real facts, as well as
contradictions that signicantly aect the correctness understanding the
position of a person as a suspect in a crime (Kryushenko, 2016).
During the investigation of fraud with nancial resources, a situation
may arise when it is necessary to interrogate the members of the organized
criminal group who committed this crime.
In such a situation, it is recommended to wake up to the questioning
experience associated with the possibility of «being late» with sincere
repentance.
During the interrogation of the members of the criminal group, it is
necessary to reveal the underlying crimes. During the questioning of the
organizers and leaders of the criminal group, the following are revealed: a
motivating motive for the emergence of intent; specic students; the methods
of committing criminal activity, whether the practice of carrying out these
activities is weak; group structure, methods of communication, methods
842
Oleksii Kamyshanskyi, Anatolii Dykyi, Anatolii Kryzhanovskyi, Tetiana Baranovska y Olga Kovalchuk
Conduct of search actions in the investigation of fraud with nancial resources
of conspiracy; arming the group with weapons, transport equipment,
communication equipment; connections with corrupt elements, whether
there is protection, cover; channels for receiving intelligence information;
distribution of functions in the group (performers, ghters, etc.); types and
methods of rewards for criminal services; interpersonal elements in the
group, are there conicting parties, contenders for the role of leader.
During the interrogation of an ordinary student of an organized
criminal group, it is necessary to reveal the following circumstances: in
the commission of which crimes the interrogated took part; what were the
results of his actions; who was the initiator of the criminal activity; how
roles were distributed in the criminal group; whether planning a criminal
activity; how crimes were concealed; what are the relationships of the
interrogated with other members of the group; how he was involved in a
criminal group; why he committed the crime (Zhuravel, 2009, p. 200).
Practice shows that it is advisable to use audio or video recording
during the interrogation. If the investigator uses a sound or video recording
while interrogating, he must inform about this before the interrogation,
reect this fact in the introductory part of the phonogram (video) and the
interrogation protocol.
The phonogram or video recording must contain the entire interrogation
process, not just its fragments. After the end of the pre-trial investigation,
the investigator must acquaint the suspect and the defense attorney with
the contents of the phonograms (video recordings). After the participants
of the process have familiarized themselves with the materials of the
criminal proceedings, the phonograms are sealed and kept in the criminal
proceeding.
According to Part 9 of Art. 223 of the Criminal Procedure Code of Ukraine,
in the process of investigating the investigated crimes, there is a need to
simultaneously interrogate two or more already interrogated persons in
order to nd out the reasons for discrepancies in their statements.
Summoned persons are invited in turn to testify about the circumstances
of the criminal proceedings, for the clarication of which an interrogation
is being conducted, after which the investigators and prosecutors may be
asked questions. Persons participating in the interrogation, their defenders
or representatives have the right to ask each other questions related to the
subject of the interrogation (Kovalchuk, 2018).
An important procedural means of obtaining evidence is conducting
a search. A search is an ISA aimed at obtaining (collecting) evidence or
checking already obtained evidence in a specic criminal proceeding.
A search is one of the methods of obtaining evidentiary information in a
criminal trial (Denysiuk and Shepitko, 2001, p. 8). Its essence consists in a
forced inspection of a dwelling, other possessions of a person, a search of a
person who is there.
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The search is conducted for the purpose of identifying and recording
information about the circumstances of the commission of a criminal
oense, nding the instrument of a criminal oense or property obtained
as a result of its commission, as well as establishing the location of wanted
persons. In the case of an investigation of criminal oenses committed in
the sphere of economic activity, it is conducted with the aim of identifying
stolen products, documents and draft records.
In accordance with Part 2 of Art. 234 of the Criminal Procedure Code
of Ukraine, the search is carried out on the basis of the decision of the
investigating judge. The grounds for obtaining permission to conduct a
search are the presence of sucient information indicating the possibility
of achieving its goal (Criminal procedural code. Law of ukraine, 2012).
A search can be successful if the investigator has adequate indicative
information. This information must contain the necessary information
about the persons to be searched and the place of the search. The question
of what and where to look for requires special attention. It is decided by
the investigator on the basis of the data contained in the materials of the
criminal proceedings.
In nancial fraud proceedings, this task can be solved with the help
of analysis of documents and nancial transactions used by criminals,
commercial connections and personal relationships of members of a
criminal group, statements of witnesses and other persons, background
information of state regulatory bodies, as well as data, obtained during
operational search activities (Chaplinskyi, 2014).
In criminal proceedings about nancial fraud, the objects of search are
most often documents of its nancial and economic activity, accounting
and tax reporting (genuine and with signs of forgery), document forms
with details (imprints of seals, stamps, signatures of ocials), computer
equipment and electronic media (CDs, ash drives, electronic notebooks,
payment cards, smartphones, etc.), money (cash in national and foreign
currency), securities, personal belongings (notebooks, diaries, etc.).
In the forensic literature, separate situations are considered when
conducting searches in nancial fraud proceedings: non-conict (searching
of persons not directly involved in the crime) and conict (search with the
aim of seizing objects, documents and valuables from persons involved in
the crime).
In the rst case, the investigator is often limited to seizing voluntarily
provided things or documents. However, the second situation is more
common, moreover, any search always has a clearly expressed coercive
nature and is associated with interference in the private life of citizens, in
the sphere of their personal interests (Denysiuk, Shepitko, 1999).
844
Oleksii Kamyshanskyi, Anatolii Dykyi, Anatolii Kryzhanovskyi, Tetiana Baranovska y Olga Kovalchuk
Conduct of search actions in the investigation of fraud with nancial resources
According to Part 1 of Art. 159 of the Criminal Procedure Code of Ukraine,
temporary access to things and documents consists in providing the party
to the criminal proceedings by the person in whose possession such things
and documents are, the opportunity to get acquainted with them, make
copies of them and, in case of a corresponding decision by the investigating
judge, the court, to remove them (to seize them) (Criminal procedural code.
Law of Ukraine, 2012). The investigator can seize those documents that are
necessary for the further conduct of the pre-trial investigation.
The person in whose possession the documents are, is obliged to give
the party of the criminal proceedings the opportunity to get acquainted
with them only in the event that the investigating judge, the court decides
on temporary access to the documents in the form of a resolution. The
entity of the party to whom this decision is provided has the right to inspect
them, make copies of them or remove them. If certain documents are
seized, a description of them is drawn up and handed over to the owner.
In the description of the documents, their name, content, number of sheets
and other data by which they can be identied are indicated. A copy of the
description of the seized documents is attached to the criminal proceedings
(Alekseeva-Protsyuk, 2013).
When investigating fraud with nancial resources, it is necessary to
conduct a series of searches in service premises and apartments of suspects.
Such searches were called group searches. Conducting group searches gives
an eective result in the investigation of fraud with nancial resources,
which is committed by an organized criminal group.
When planning a group search, it is appropriate to use operational data
and create a scheme of criminal connections, as well as a scheme of family
connections of the searched persons. If it is planned to detain persons who
are being searched, it is necessary to predict in advance how the detention
will proceed, what measures should be taken to avoid communication
between the detainees and where they will be placed.
When investigating fraud with nancial resources, it is possible to
conduct a search in a bank oce, which sometimes poses certain diculties
in accordance with the specics of the oce’s work. First of all, this is the
reluctance to cooperate with the police, obstacles in obtaining the necessary
documents, encroachment on some premises, and sometimes physical
opposition from the security.
Conducting a search in a bank oce should be preceded by thorough
preparation. A cold-operational group is being formed, the number of
which is determined taking into account the volume of future work, the
number of premises to be searched, and the number of people working in
the bank of personnel.
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The operational mode of the bank, the number of personnel, the
security system, the number, location and purpose of service premises
are established in an operational way. Separately, information is collected
about the managers of this institution, when they arrive at work, it is clear
whose competence it is to open certain vaults, safes, and use databases.
During the preparation, it is decided in which premises the search will be
conducted: in the entire bank or only in separate rooms. Responsibilities
are distributed among the students of the cold-operational group, briengs
are conducted in case of a conict situation.
It is appropriate to start the search at the moment of opening the bank,
having previously blocked all entrances to the building. Having presented
the decision of the investigative judge on permission to search, the
investigative operative group begins to conduct the investigation (Lysenko,
2006).
Certain diculties are caused by the burden of computer equipment
during the search. Computers are increasingly used for accounting,
business, and other tasks:
1) Whether the room where the computer is located is blocked by an
electronic access system or a security alarm and what technical
security measures are used for this.
2) What measures are available for protective signaling and ensuring
the security of computer information, where is the relevant
documentation.
3) Whether special tools are installed in the computer to destroy
information in case of unauthorized access to it; indicate the location
of the organization that established this system.
4) Is a password (an additional device – an electronic key) necessary for
accessing information (individual tasks, databases, etc.) that is on the
computer or to its individual parts. The rules of its use, and whether
the violation of these rules leads to the collection of information.
5) Whether the computers are connected to the local network of the
enterprise, what is its scheme, the current rules for its safe use.
6) Whether there is a continuous back-up of data with a complete log of
the computer for the day (Kovalenko and Anapolska, 2013).
7) Whether the computer is connected to the Internet, what is its
address in this network.
8) placement of computer equipment in the room; 9) who has access to
work on computers, their professional level.
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Oleksii Kamyshanskyi, Anatolii Dykyi, Anatolii Kryzhanovskyi, Tetiana Baranovska y Olga Kovalchuk
Conduct of search actions in the investigation of fraud with nancial resources
The selection of technical measures should be carried out together with
specialists, depending on the conditions of the future search (Saltevskyi,
2000).
Presentation for identication can be classied as a derivative of ISA,
since it is always preceded by an interrogation, without which presentation
for identication is impossible. Identication can be carried out both
at the initial and subsequent stages of the investigation, depending on
the investigative situation. For example, if there is a threat of loss of
identication evidence, identication must be carried out immediately
(however, only after the interrogation).
The main tasks of presenting objects for impeachment are as follows:
to establish the fact of the presence of a certain person at the place of
commission of a criminal oense; to nd out other intermediate facts in the
proceedings; to establish the fact of acquaintance between persons, if one of
them denies it; nd out the signs and individual characteristics of objects;
identify a person who does not have documents, or there are suspicions
that he is impersonating someone else; to establish the identity of an
unidentied corpse. If a person declares that he does not remember the
features of the object and cannot recognize it, it is not advisable to present
it for identication.
According to the provisions of Art. 228–230 of the Criminal Procedure
Code of Ukraine, objects for recognition can be: 1) persons (outside of
visual and audio observation, by photographs and video materials, by voice,
by gait); 2) corpse; 3) things (Criminal procedural code. Law of Ukraine,
2012).
Presentation for the identication of a living person is usually carried out
in cases where: the person to be presented was not previously known to the
person who will be identied, but was observed by the latter in connection
with a criminal event; the person who recognizes previously knew the
person who presents himself, but cannot provide the necessary data about
him (for example, cannot provide his surname and rst name); the person
is well known to the one who recognizes, but he denies this acquaintance;
the person who will be recognized pretends to be someone else.
When investigating nancial fraud, two situations can arise: favorable
and unfavorable. In a favorable situation, the person clearly indicates the
characteristics by which he remembered the person (gender, age, height,
etc.), knows his complete prole data (surname, rst name, patronymic);
has information about its place, role and functions within the nancial
organization, credit union, etc.; remembers exactly when and under
what circumstances the acquaintance with the suspect took place; clearly
indicates which nancial or documentary transactions were carried out
with a certain person.
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In an unfavorable situation, the victim, for example, cannot clearly
describe the suspect, does not have enough information about what kind
of activity he is engaged in; cannot remember the complete prole data
of the person with whom he concluded various agreements or contracts;
from whom exactly she received money or to whom she gave it. Such
circumstances may negatively aect the investigation process, for example,
the suspect may claim that he has never seen or communicated with the
victim, assure that various operations were carried out by another ocial
of the organization, etc.
Presentations for the identication of things (documents) are usually
carried out in those cases when things (or documents) come into the
disposal of the investigator during criminal proceedings and there are
reasons to believe that they have a certain connection with the event of a
criminal oense. During the investigation of nancial fraud, the following
documents will be the rst of all: founding documents of the nancial
organization, credit union (charter, minutes of general founding meetings,
founding agreement, documents on approval of the procedure for covering
registration costs; on approval of the regulations on the work of individual
management bodies and the formation of special funds; on dening the
structure and policy of service provision, etc.); annual activity reports;
documents conrming the provision of loans; payment order; tax invoices;
contracts; acts on the write-o of material values and others that may relate
to the activities of the organization, union.
The need to present documents for identication in our case arises
when these same documents have become a tool or means of committing
nancial fraud.
According to the general rule, at least three items of the same type are
selected for presentation, which must be of the same type, quality and
without sharp dierences in appearance. In the end, there should be at least
four of all things to present.
In that case, if there are no other similar things, the person who
recognizes is asked to explain by what signs he recognized the thing
presented to him in one copy (such signs in our case can be letterheads that
are characteristic of a certain organization, credit associates; certain special
markings or paper; characteristic seals, signatures, handwriting, typeface
of the text; the fact of execution of the document or its individual parts by
a specic person; establishment of signs by which a person recognizes that
changes have been made to the document, etc.).
However, do not forget that in order to present a document for
identication, you need to pick up three more similar documents. The
investigator is unlikely to be able to nd three more almost identical
documents in addition to the original of a certain credit agreement, which
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Oleksii Kamyshanskyi, Anatolii Dykyi, Anatolii Kryzhanovskyi, Tetiana Baranovska y Olga Kovalchuk
Conduct of search actions in the investigation of fraud with nancial resources
will not dier signicantly from each other, and will not make photocopies
of them.
Therefore, in the investigation of nancial fraud, in our opinion, it is
more appropriate to present documents during the interrogation of a person
with specic questions that will be recorded in the interrogation protocol:
do you recognize this document? did you take part in its arrangement?
which parties participated in its signing? Do you remember where exactly
you saw this document for the rst time and in the future? by what features
do you recognize this document?
The results of presentation for identication are evidence in criminal
proceedings and, like all other types of evidence, are subject to evaluation.
Therefore, at the initial stage of the investigation of frauds related to the
activities of the CS, it is advisable to carry out the following complex of ISA:
inspection (place of the event and documents), interrogation (applicant,
victim, witnesses), search, presentation for identication, appointment of
expertise.
Finally, we note that in parallel with the implementation of the above-
mentioned ISA when investigating nancial frauds, it is necessary to ensure
proper support from the employees of operational units. In addition,
according to the conducted survey, investigators believe that during the
investigation of nancial fraud, in cases where it is dicult or impossible
to obtain evidentiary information publicly, it is advisable to conduct secret
investigative (search) actions (hereinafter - NISA) (100%).
According to Art. 246 of the Criminal Code of Ukraine, NISA is a type
of ISA, information about the fact and methods of conducting which are
not subject to disclosure, except for cases provided for by the Code. Such
actions are: 1) interference in private communication; 2) other types of
covert investigative (research) actions. NISA are conducted in cases where
information about the crime and the person who committed it cannot be
obtained in any other way (Tolpygo, 2015).
The most appropriate in the investigation of nancial fraud are: audio
and video monitoring of a person (91%), removal of information from
transport telecommunication networks (100%), examination of publicly
inaccessible places, housing or other possessions of a person (77%) and the
use of condential cooperation (97 %). At the same time, we believe that
the mentioned means of collecting and verifying evidentiary information
require special attention and separate consideration due to their specicity
and multifaceted nature.
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Conclusions
On the basis of the scientic analysis made in the scientic article,
as well as the generalization of judicial and investigative practice, it was
concluded that among the typical investigative (search) actions that must
be carried out during the pre-trial investigation of fraud related to nancial
resources, the following should be highlighted: overview (places of events,
documents); interrogation (of witnesses, suspect, victim); simultaneous
interrogation of two or more already interrogated persons; presentation for
identication (person, things), search.
The peculiarities of the tactics of carrying out the specied investigative
(search) actions are primarily determined by the fact that the investigator
has to act in a specic environment (premises of a nancial organization,
credit union), receive, search and analyze documents of a specic content,
interrogate persons who have relevant knowledge in the economic
sphere and operate appropriate terminology. The main factors aecting
their eectiveness are: timeliness, sucient time and thoroughness of
preparation for the implementation, the ability to attract the right specialist,
correct application of recommended tactical techniques and competent use
of technical means of xation.
The eciency of the document review is achieved thanks to the use
of special methods by investigators: determination of the purpose and
establishment of the origin of the document; deciphering unclear fragments,
designations and terms; ascertaining the authenticity of the document;
verication of the authenticity and propriety of the information specied
therein.
The tactical features of questioning witnesses and suspects depend
on the investigative situation. The most favorable situation is when the
information about the crime and the persons involved in it is obtained by
operative and investigative means. At the same time, conict situations are
typical when the interrogated person does not admit his participation in
the crime; does not deny his participation in the commission of the crime,
but insists that he was not aware of the illegal nature of his actions; shifts
the blame to accomplices; refuses to communicate with the investigator or
gives contradictory or false statements.
A particularly dicult task in the investigation of fraud with nancial
resources is conducting a search aimed at seizing computer equipment,
software and relevant information contained in them. This is determined
both by the place and conditions of conducting these investigative (search)
actions (secured oce premises, housing), and by the legal status of the
search object - computer information, which often belongs to commercial
or banking secrets.
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Conduct of search actions in the investigation of fraud with nancial resources
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Esta revista fue editada en formato digital y publicada
en abril de 2023, por el Fondo Editorial Serbiluz,
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Vol.41 Nº 77
