forensic accounting expertise
Content: sudebnaya_expertiza (1).docx (23.54 KB)
Uploaded: 07.07.2023
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By decision of the investigator, a forensic accounting examination was appointed based on the materials of criminal case No. 000001, initiated on the grounds of a crime under Art. 201 of the Criminal Code of the Russian Federation, in relation to the leaders of OJSC Plus.
The investigation found that in the period from May 28 to June 30, 2007, funds in the amount of 10 million rubles were transferred from the settlement account of OJSC Plus in the international branch of OJSC Bank located in Cyprus to the companies OOO Odin, OOO "Two", LLC "Three", which are registered at the address: St. Petersburg, st. Ivanovskaya, 231; whose settlement accounts are opened in the bank OJSC "Salyutbank". The indicated firms - Odin LLC, Dva LLC, Tri LLC - were registered according to the lost passports of gr. Ivanova O.N., Petrova K.M., Sidorova N.N., who explained during interrogations that they did not conduct any financial and economic activities in Odin LLC, in LLC Two, in LLC Tri, in fact, they were not, and they lost their passports at different times, about which there are certificates from the police department at the place of residence of each.
The investigator posed the following questions for the expert´s permission:
1. Were funds in the amount of 10 million rubles transferred from the settlement account of OJSC Plus in the international branch of OJSC Bank located in Cyprus to the settlement accounts of Odin LLC, Two LLC, Tri LLC, during the period from May 28 to June 30, 2007, opened in the bank OJSC "Salyutbank"?
2. In the period from May 28 to June 30, 2007, were the indicated 10 million credited to the settlement accounts of Odin LLC, Dva LLC, Tri LLC, opened with Salyutbank OJSC? What is the amount of the credited amounts?
For the production of forensic accounting expertise, materials of criminal No. 000002 are presented:
• a bank statement with payment orders attached to the settlement account No. 40701002003004005006 of OJSC “Plus” in the international branch of OJSC “Bank”, located in Cyprus, for the period from 01.05.2007. to 29.06.2007 for 120 liters;
• a bank statement with payment orders attached to the current account No. 40701300500600200701 LLC Odin in the bank JSC Salyutbank, for the period from 29.05.2007. to 29.06.2007 for 90 liters;
• a bank statement with payment orders attached to the settlement account No. 40701300500600200702 LLC "Two" in the bank OJSC "Salyutbank", for the period from 29.05.2007. to 30.06.2007 for 87 l.
Assignment questions
1. Do the questions put to the experts´ permission meet the basic requirements for the wording of questions?
2. Are the materials submitted for the examination sufficient for giving an opinion?
3. What will be the type of conclusions on the questions posed (categorical, probabilistic, not possible), provided that no more materials are submitted for research?
The investigation found that in the period from May 28 to June 30, 2007, funds in the amount of 10 million rubles were transferred from the settlement account of OJSC Plus in the international branch of OJSC Bank located in Cyprus to the companies OOO Odin, OOO "Two", LLC "Three", which are registered at the address: St. Petersburg, st. Ivanovskaya, 231; whose settlement accounts are opened in the bank OJSC "Salyutbank". The indicated firms - Odin LLC, Dva LLC, Tri LLC - were registered according to the lost passports of gr. Ivanova O.N., Petrova K.M., Sidorova N.N., who explained during interrogations that they did not conduct any financial and economic activities in Odin LLC, in LLC Two, in LLC Tri, in fact, they were not, and they lost their passports at different times, about which there are certificates from the police department at the place of residence of each.
The investigator posed the following questions for the expert´s permission:
1. Were funds in the amount of 10 million rubles transferred from the settlement account of OJSC Plus in the international branch of OJSC Bank located in Cyprus to the settlement accounts of Odin LLC, Two LLC, Tri LLC, during the period from May 28 to June 30, 2007, opened in the bank OJSC "Salyutbank"?
2. In the period from May 28 to June 30, 2007, were the indicated 10 million credited to the settlement accounts of Odin LLC, Dva LLC, Tri LLC, opened with Salyutbank OJSC? What is the amount of the credited amounts?
For the production of forensic accounting expertise, materials of criminal No. 000002 are presented:
• a bank statement with payment orders attached to the settlement account No. 40701002003004005006 of OJSC “Plus” in the international branch of OJSC “Bank”, located in Cyprus, for the period from 01.05.2007. to 29.06.2007 for 120 liters;
• a bank statement with payment orders attached to the current account No. 40701300500600200701 LLC Odin in the bank JSC Salyutbank, for the period from 29.05.2007. to 29.06.2007 for 90 liters;
• a bank statement with payment orders attached to the settlement account No. 40701300500600200702 LLC "Two" in the bank OJSC "Salyutbank", for the period from 29.05.2007. to 30.06.2007 for 87 l.
Assignment questions
1. Do the questions put to the experts´ permission meet the basic requirements for the wording of questions?
2. Are the materials submitted for the examination sufficient for giving an opinion?
3. What will be the type of conclusions on the questions posed (categorical, probabilistic, not possible), provided that no more materials are submitted for research?
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