Veidlapa Nr. M-3 (8)
Study Course Description
Forensic Characteristics of Crimes Committed in Economics
Course Code
JF_435
Branch of Science
Law; Theory of Forensic Science and Investigation Field Work
ECTS
6.00
Target Audience
Civil and Military Defense; Juridical Science
LQF
Level 7
Study Type And Form
Full-Time; Part-Time
Study Course Implementer
Course Supervisor
Aldona Kipāne
Structure Unit Manager
Ieva Puzo
Structural Unit
Faculty of Social Sciences
Contacts
Dzirciema street 16, Rīga, szf@rsu.lv
About Study Course
Objective
To provide theoretical knowledge and practical skills in the application of forensic technique, tactics and methodology of investigating and solving economic crime.
Preliminary Knowledge
Bachelor degree or second level higher professional education in related industries (economics, finance, commerce, management or law), skills of application of regulatory enactments in the relevant sector, skills to work individually and in a team.
Learning Outcomes
Knowledge
1.Students understand the role and use of the forensic system in the investigation and solving of criminal offences committed in economics. Know the advantages and possibilities of using the forensic technique, tactics and methodology in the investigation and solving of criminal offences committed in economics.
Skills
1.In accordance with the specific situation students can select relevant use of forensic techniques, tactics and methodology in the investigation and solving of criminal offences committed in economics.
Competences
1.Students are able to independently obtain and analyse obtained information, to independently draw up a plan of investigational activities to be performed, to independently adopt argumented decisions, to forecast potential problem situations and find potential solutions to the problem situations in the investigation and solving of criminal offences committed in economics.
Assessment
Individual work
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Title
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% from total grade
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Grade
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|---|---|---|
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1.
Individual work |
-
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-
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Students independently master the regulatory enactments, special literature and other sources specified in the study course description. Students solve casus in accordance with the learned topic and present the work result demonstrating their knowledge and skills in resolution of problems.
In order to evaluate the quality of the study course as a whole, the student must fill out the study course evaluation questionnaire on the Student Portal.
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Examination
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Title
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% from total grade
|
Grade
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|---|---|---|
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1.
Examination |
-
|
-
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2.
Examination |
-
|
-
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3.
Examination |
-
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-
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4.
Examination |
-
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-
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5.
Examination |
-
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10 points
|
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1. test – 15%, 2. test – 15%, 3. test – 15%, 4. test – 15%, examination – 40%, active participation in classes. |
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Study Course Theme Plan
FULL-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Contemporary idea of the contents of forensic science.
1.1. Forensic science today, content, understanding.
1.2. Forensics in the system of sciences.
1.3. Concept, system, tasks of forensics.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Economic crimes – conceptual framework and institutional jurisdiction.
2.1. Content, types of economic crime.
2.2. Criminal offences in economics and their groups.
2.3. Nature of institutional jurisdiction in economic crimes.
2.4. Forensic threat as a field of public rights. Its separation from other fields of law
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Economic crimes – conceptual framework and institutional jurisdiction.
2.1. Content, types of economic crime.
2.2. Criminal offences in economics and their groups.
2.3. Nature of institutional jurisdiction in economic crimes.
2.4. Forensic threat as a field of public rights. Its separation from other fields of law
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Economic crimes – conceptual framework and institutional jurisdiction.
2.1. Content, types of economic crime.
2.2. Criminal offences in economics and their groups.
2.3. Nature of institutional jurisdiction in economic crimes.
2.4. Forensic threat as a field of public rights. Its separation from other fields of law
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Economic crimes – conceptual framework and institutional jurisdiction.
2.1. Content, types of economic crime.
2.2. Criminal offences in economics and their groups.
2.3. Nature of institutional jurisdiction in economic crimes.
2.4. Forensic threat as a field of public rights. Its separation from other fields of law
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Concept, system of forensic technique.
General aspects.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the tactics of prevention and investigation of threats to economic security.
4.1. Concept, objectives and tasks of forensic tactics.
4.2. Investigation planning and advancement of versions.
4.3. Tactics of individual investigative activities.
4.4. Special investigation activities.
4.5. Implementation of criminal investigation measures.
4.6. Body of evidence.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the tactics of prevention and investigation of threats to economic security.
4.1. Concept, objectives and tasks of forensic tactics.
4.2. Investigation planning and advancement of versions.
4.3. Tactics of individual investigative activities.
4.4. Special investigation activities.
4.5. Implementation of criminal investigation measures.
4.6. Body of evidence.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the tactics of prevention and investigation of threats to economic security.
4.1. Concept, objectives and tasks of forensic tactics.
4.2. Investigation planning and advancement of versions.
4.3. Tactics of individual investigative activities.
4.4. Special investigation activities.
4.5. Implementation of criminal investigation measures.
4.6. Body of evidence.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the tactics of prevention and investigation of threats to economic security.
4.1. Concept, objectives and tasks of forensic tactics.
4.2. Investigation planning and advancement of versions.
4.3. Tactics of individual investigative activities.
4.4. Special investigation activities.
4.5. Implementation of criminal investigation measures.
4.6. Body of evidence.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the tactics of prevention and investigation of threats to economic security.
4.1. Concept, objectives and tasks of forensic tactics.
4.2. Investigation planning and advancement of versions.
4.3. Tactics of individual investigative activities.
4.4. Special investigation activities.
4.5. Implementation of criminal investigation measures.
4.6. Body of evidence.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the tactics of prevention and investigation of threats to economic security.
4.1. Concept, objectives and tasks of forensic tactics.
4.2. Investigation planning and advancement of versions.
4.3. Tactics of individual investigative activities.
4.4. Special investigation activities.
4.5. Implementation of criminal investigation measures.
4.6. Body of evidence.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Types of expertise used in investigating and combatting economic crime. Its meaning and results in theory and practice.
5.1. Forensic examination in the Republic of Latvia.
5.2. Competence of invited expert.
5.3. Types of individual forensic examination, matters to be solved:
5.3.1. Modern opportunities and restrictions of technical expertise of documents. Signature expertise.
5.3.2. Accounting expertise.
5.3.3. Economic rationale evaluation expertise.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Types of expertise used in investigating and combatting economic crime. Its meaning and results in theory and practice.
5.1. Forensic examination in the Republic of Latvia.
5.2. Competence of invited expert.
5.3. Types of individual forensic examination, matters to be solved:
5.3.1. Modern opportunities and restrictions of technical expertise of documents. Signature expertise.
5.3.2. Accounting expertise.
5.3.3. Economic rationale evaluation expertise.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Types of expertise used in investigating and combatting economic crime. Its meaning and results in theory and practice.
5.1. Forensic examination in the Republic of Latvia.
5.2. Competence of invited expert.
5.3. Types of individual forensic examination, matters to be solved:
5.3.1. Modern opportunities and restrictions of technical expertise of documents. Signature expertise.
5.3.2. Accounting expertise.
5.3.3. Economic rationale evaluation expertise.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Types of expertise used in investigating and combatting economic crime. Its meaning and results in theory and practice.
5.1. Forensic examination in the Republic of Latvia.
5.2. Competence of invited expert.
5.3. Types of individual forensic examination, matters to be solved:
5.3.1. Modern opportunities and restrictions of technical expertise of documents. Signature expertise.
5.3.2. Accounting expertise.
5.3.3. Economic rationale evaluation expertise.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Types of expertise used in investigating and combatting economic crime. Its meaning and results in theory and practice.
5.1. Forensic examination in the Republic of Latvia.
5.2. Competence of invited expert.
5.3. Types of individual forensic examination, matters to be solved:
5.3.1. Modern opportunities and restrictions of technical expertise of documents. Signature expertise.
5.3.2. Accounting expertise.
5.3.3. Economic rationale evaluation expertise.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the methodology of prevention and investigation of threats to economic security.
6.1. Concept, understanding and system of the methodology of investigation of criminal offences.
6.2. Theoretical fundamentals of forensic methodology.
6.3. Principles of forensic methodology.
6.4. Object, subject-matter, subject of forensic methodology.
6.5. Methods and means of forensic methodology.
6.6. Peculiarities and problems of economic crime.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the methodology of prevention and investigation of threats to economic security.
6.1. Concept, understanding and system of the methodology of investigation of criminal offences.
6.2. Theoretical fundamentals of forensic methodology.
6.3. Principles of forensic methodology.
6.4. Object, subject-matter, subject of forensic methodology.
6.5. Methods and means of forensic methodology.
6.6. Peculiarities and problems of economic crime.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the methodology of prevention and investigation of threats to economic security.
6.1. Concept, understanding and system of the methodology of investigation of criminal offences.
6.2. Theoretical fundamentals of forensic methodology.
6.3. Principles of forensic methodology.
6.4. Object, subject-matter, subject of forensic methodology.
6.5. Methods and means of forensic methodology.
6.6. Peculiarities and problems of economic crime.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the methodology of prevention and investigation of threats to economic security.
6.1. Concept, understanding and system of the methodology of investigation of criminal offences.
6.2. Theoretical fundamentals of forensic methodology.
6.3. Principles of forensic methodology.
6.4. Object, subject-matter, subject of forensic methodology.
6.5. Methods and means of forensic methodology.
6.6. Peculiarities and problems of economic crime.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the methodology of prevention and investigation of threats to economic security.
6.1. Concept, understanding and system of the methodology of investigation of criminal offences.
6.2. Theoretical fundamentals of forensic methodology.
6.3. Principles of forensic methodology.
6.4. Object, subject-matter, subject of forensic methodology.
6.5. Methods and means of forensic methodology.
6.6. Peculiarities and problems of economic crime.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Application of innovative technical means in solving and investigating economic crime.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Application of innovative technical means in solving and investigating economic crime.
|
Total ECTS (Creditpoints):
6.00
Contact hours:
48 Academic Hours
Final Examination:
Exam (Written)
PART-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Contemporary idea of the contents of forensic science.
1.1. Forensic science today, content, understanding.
1.2. Forensics in the system of sciences.
1.3. Concept, system, tasks of forensics.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Economic crimes – conceptual framework and institutional jurisdiction.
2.1. Content, types of economic crime.
2.2. Criminal offences in economics and their groups.
2.3. Nature of institutional jurisdiction in economic crimes.
2.4. Forensic threat as a field of public rights. Its separation from other fields of law
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Economic crimes – conceptual framework and institutional jurisdiction.
2.1. Content, types of economic crime.
2.2. Criminal offences in economics and their groups.
2.3. Nature of institutional jurisdiction in economic crimes.
2.4. Forensic threat as a field of public rights. Its separation from other fields of law
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Concept, system of forensic technique.
General aspects.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the tactics of prevention and investigation of threats to economic security.
4.1. Concept, objectives and tasks of forensic tactics.
4.2. Investigation planning and advancement of versions.
4.3. Tactics of individual investigative activities.
4.4. Special investigation activities.
4.5. Implementation of criminal investigation measures.
4.6. Body of evidence.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Types of expertise used in investigating and combatting economic crime. Its meaning and results in theory and practice.
5.1. Forensic examination in the Republic of Latvia.
5.2. Competence of invited expert.
5.3. Types of individual forensic examination, matters to be solved:
5.3.1. Modern opportunities and restrictions of technical expertise of documents. Signature expertise.
5.3.2. Accounting expertise.
5.3.3. Economic rationale evaluation expertise.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the methodology of prevention and investigation of threats to economic security.
6.1. Concept, understanding and system of the methodology of investigation of criminal offences.
6.2. Theoretical fundamentals of forensic methodology.
6.3. Principles of forensic methodology.
6.4. Object, subject-matter, subject of forensic methodology.
6.5. Methods and means of forensic methodology.
6.6. Peculiarities and problems of economic crime.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the methodology of prevention and investigation of threats to economic security.
6.1. Concept, understanding and system of the methodology of investigation of criminal offences.
6.2. Theoretical fundamentals of forensic methodology.
6.3. Principles of forensic methodology.
6.4. Object, subject-matter, subject of forensic methodology.
6.5. Methods and means of forensic methodology.
6.6. Peculiarities and problems of economic crime.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Theoretical and practical aspects of the methodology of prevention and investigation of threats to economic security.
6.1. Concept, understanding and system of the methodology of investigation of criminal offences.
6.2. Theoretical fundamentals of forensic methodology.
6.3. Principles of forensic methodology.
6.4. Object, subject-matter, subject of forensic methodology.
6.5. Methods and means of forensic methodology.
6.6. Peculiarities and problems of economic crime.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Application of innovative technical means in solving and investigating economic crime.
|
Total ECTS (Creditpoints):
6.00
Contact hours:
20 Academic Hours
Final Examination:
Exam (Written)
Bibliography
Required Reading
1.
Betts, M.J. Investigation of Fraud and Economic Crime. Oxford University Press; Illustrated edition (May 2, 2017)Suitable for English stream
2.
Button, M., Hock, B., Shepherd, D. Economic Crime: From Conception to Response (Global Issues in Crime and Justice) 1st Edition. Routledge; 1st Edition (April 25, 2022)Suitable for English stream
3.
Gardner, Ross M., Krouskup, Donna R. Practical Crime Scene Processing and Investigation. Boca Raton, London, New York, CRC Press Taylor&Francis Group, 2018.Suitable for English stream
4.
Gottschalk, P. , Gupta, C. M. Review of Corporate Internal Fraud Investigations: Offender Convenience and Examination Maturity. Springer, 2024.Suitable for English stream
5.
Harris, Howard A., Lee, Henry C. Introduction to Forensic Science and Criminalistics. Boca Raton, London, New York, CRC Press Taylor&Francis Group, 2019.Suitable for English stream
6.
Matule, I. Grāmatvedības organizācijas dokumenti - izstrādāšanas rokasgrāmata. Rīga, Lietišķās informācijas dienests, 2016.
7.
Organisation for Economic Co-operation and Development. Interagency Coordination in Economic Crime Investigations in Latvia. OECD, 2022.Suitable for English stream
8.
Palmer, A. Countering Economic Crime. A Comparative Analysis. Taylor&Francis, 2017.Suitable for English stream
9.
Puonti, A. Learning to work together: Collaboration between authorities in economic-crime investigation. LAP LAMBERT, 2016.Suitable for English stream
10.
Tiesu ekspertīze un noziedzīga nodarījuma notikuma vietas apskate. Vadlīnijas ekspertīžu noteikšanai un darbam notikuma vietā. Rīga, 2015.
Additional Reading
1.
Kriminālprocesa likums: LR likums. Latvijas Vēstnesis Nr.74 (3232), 11.05.2005.
2.
Grāmatvedības likums: LR likums. Latvijas Vēstnesis, 121B, 28.06.2021.
3.
Tiesu ekspertu likums: LR likums. Latvijas Vēstnesis Nr. 42 (5614), 01.03.2016.
4.
Gada pārskatu un konsolidēto gada pārskatu likums: LR likums. Latvijas Vēstnesis, 222, 12.11.2015.
5.
Noteikumi par tiesu ekspertīžu iestāžu sarakstu un tiesu ekspertu specialitāšu klasifikatoru: Ministru kabineta 20.12.2016. noteikumi Nr. 835. Latvijas Vēstnesis Nr. 251 (5823), 23.12.2016.
6.
Apinis, R. Grāmatvedības organizācija un grāmatvedības tiesu ekspertīze. Rīga, Turība, 2000.
7.
Grāmatvedības pamati uzņēmumos / Aut. kol. I.Leibus, R.Grigorjeva, A.Jesemčika u.c. Rīga, Lietišķās informācijas dienests, 2019.
8.
Pelšs, A. Vadības grāmatvedība I daļa. Rīga, Biznesa komplekss, KIF, 2001.
9.
Mālderis, G. Grāmatvedība. Revīzija. Audits. Trešais papildinātais izdevums. Rīga, Turība, 2008.
10.
Notikuma vietas apskates eksperta rokasgrāmata. Rīga, 2014.
11.
Glen, A. Corporate Financial Management. Person Education Limited, Harlow, England, 2019.Suitable for English stream
12.
Kramarova, K., Valaskova, K. Application of Chosen Fraudulent Detection Technique in the Slovak Business Environment. Globalization and its Socio-Economic Consequences, 2019.Suitable for English stream
13.
Asare,K. N., Valentynivna, S. Y. Exploring Financial Fraud, Tax Tools, and Economic Security Research: Comprehensive Bibliometric Analysis. Financial Markets, Institutions and Risks, Volume 7, Issue 3, 2023.Suitable for English stream
Other Information Sources
1.
RSU Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls "Socrates"
2.
Nedēļas žurnāls ,,Jurista vārds”
3.
Zinātniski teorētisks žurnāls ,,Administratīvā un kriminālā justīcija”
4.
Ekspertize
5.
BvdaSuitable for English stream
6.
SirchieSuitable for English stream