Veidlapa Nr. M-3 (8)
Study Course Description
Methodology and Specific Character of Investigating and Combating Economic Crime
Course Code
JF_486
Branch of Science
Law; Theory of Forensic Science and Investigation Field Work
ECTS
3.00
Target Audience
Civil and Military Defense; Law
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 tactics and methodology of investigating and solving economic crime.
Preliminary Knowledge
Criminal Law, Criminal Procedure Law, Forensic Techniques.
Learning Outcomes
Knowledge
1.Students understand and can describe the role and application of the forensic system in the investigation and solving of economic crime. They know and can explain the advantages and possibilities of using forensic techniques, tactics and methodology in the investigation and solving of economic crime.
Skills
1.Students are able to select and explain the appropriate application of forensic techniques, tactics and methodologies in the investigation and solving of economic crime, according to the specific situation.
Competences
1.Students are able to independently obtain and analyse information obtained, to independently draw up a plan of investigative activities to be performed, to independently make reasoned decisions, to forecast potential problem situations and find potential solutions to the problem situations in the investigation and solving of economic crime.
Assessment
Individual work
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Individual work |
-
|
-
|
|
Students independently study the regulatory enactments, special literature and other sources specified in the study course description. Students solve cases, according to the topic learned, and present the work results, demonstrating their knowledge and skills in problem solving.
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.
|
||
Examination
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Examination |
-
|
-
|
|
2.
Examination |
-
|
-
|
|
3.
Examination |
-
|
-
|
|
4.
Examination |
-
|
-
|
|
1st test – 20%, 2nd test – 20%, 3rd test – 20%, examination – 40%.
|
||
Study Course Theme Plan
FULL-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
1.Theoretical and practical aspects of the tactics of prevention and investigation of threats to national economic security.1.1.Economic crime – concept, content, types.1.2.The concept, aims and objectives of forensic tactics.1.3.Planning the investigation and putting forward theories.1.4.Tactics for certain investigation activities.1.5.Special investigation activities.1.6.Implementation of criminal investigation measures.1.7.The totality of the evidence.1.8.Tactics for using innovative techn.t.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
1.Theoretical and practical aspects of the tactics of prevention and investigation of threats to national economic security.1.1.Economic crime – concept, content, types.1.2.The concept, aims and objectives of forensic tactics.1.3.Planning the investigation and putting forward theories.1.4.Tactics for certain investigation activities.1.5.Special investigation activities.1.6.Implementation of criminal investigation measures.1.7.The totality of the evidence.1.8.Tactics for using innovative techn.t.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
1.Theoretical and practical aspects of the tactics of prevention and investigation of threats to national economic security.1.1.Economic crime – concept, content, types.1.2.The concept, aims and objectives of forensic tactics.1.3.Planning the investigation and putting forward theories.1.4.Tactics for certain investigation activities.1.5.Special investigation activities.1.6.Implementation of criminal investigation measures.1.7.The totality of the evidence.1.8.Tactics for using innovative techn.t.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
1.Theoretical and practical aspects of the tactics of prevention and investigation of threats to national economic security.1.1.Economic crime – concept, content, types.1.2.The concept, aims and objectives of forensic tactics.1.3.Planning the investigation and putting forward theories.1.4.Tactics for certain investigation activities.1.5.Special investigation activities.1.6.Implementation of criminal investigation measures.1.7.The totality of the evidence.1.8.Tactics for using innovative techn.t.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
1.Theoretical and practical aspects of the tactics of prevention and investigation of threats to national economic security.1.1.Economic crime – concept, content, types.1.2.The concept, aims and objectives of forensic tactics.1.3.Planning the investigation and putting forward theories.1.4.Tactics for certain investigation activities.1.5.Special investigation activities.1.6.Implementation of criminal investigation measures.1.7.The totality of the evidence.1.8.Tactics for using innovative techn.t.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
2. Theoretical and practical aspects of the methodology of prevention and investigation of threats to national economic security. 2.1. Concept, understanding and framework of crime investigation methodology. 2.2. Theoretical fundamentals of forensic methodology. 2.3. Principles of forensic methodology. 2.4. Object, subject-matter, subjects of forensic methodology. 2.5. Methods and means of forensic methodology. 2.6. Specifics and problems of economic crime.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
2. Theoretical and practical aspects of the methodology of prevention and investigation of threats to national economic security. 2.1. Concept, understanding and framework of crime investigation methodology. 2.2. Theoretical fundamentals of forensic methodology. 2.3. Principles of forensic methodology. 2.4. Object, subject-matter, subjects of forensic methodology. 2.5. Methods and means of forensic methodology. 2.6. Specifics and problems of economic crime.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
2. Theoretical and practical aspects of the methodology of prevention and investigation of threats to national economic security. 2.1. Concept, understanding and framework of crime investigation methodology. 2.2. Theoretical fundamentals of forensic methodology. 2.3. Principles of forensic methodology. 2.4. Object, subject-matter, subjects of forensic methodology. 2.5. Methods and means of forensic methodology. 2.6. Specifics and problems of economic crime.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
2. Theoretical and practical aspects of the methodology of prevention and investigation of threats to national economic security. 2.1. Concept, understanding and framework of crime investigation methodology. 2.2. Theoretical fundamentals of forensic methodology. 2.3. Principles of forensic methodology. 2.4. Object, subject-matter, subjects of forensic methodology. 2.5. Methods and means of forensic methodology. 2.6. Specifics and problems of economic crime.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
3. Types of examinations used in investigating and combating economic crime. Meaning and results thereof in theory and practice. 3.1. Forensic examination in the Republic of Latvia. 3.2. Competence of the external expert. 3.3. Certain types of forensic examinations, issues to be addressed: 3.3.1. Modern possibilities and limitations of technical examination of documents. Signature examination. 3.3.2. Accounting examination. 3.3.3. Expert assessment of the economic feasibility.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
3. Types of examinations used in investigating and combating economic crime. Meaning and results thereof in theory and practice. 3.1. Forensic examination in the Republic of Latvia. 3.2. Competence of the external expert. 3.3. Certain types of forensic examinations, issues to be addressed: 3.3.1. Modern possibilities and limitations of technical examination of documents. Signature examination. 3.3.2. Accounting examination. 3.3.3. Expert assessment of the economic feasibility.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
3. Types of examinations used in investigating and combating economic crime. Meaning and results thereof in theory and practice. 3.1. Forensic examination in the Republic of Latvia. 3.2. Competence of the external expert. 3.3. Certain types of forensic examinations, issues to be addressed: 3.3.1. Modern possibilities and limitations of technical examination of documents. Signature examination. 3.3.2. Accounting examination. 3.3.3. Expert assessment of the economic feasibility.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
24 Academic Hours
Final Examination:
Exam (Written)
PART-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
1.Theoretical and practical aspects of the tactics of prevention and investigation of threats to national economic security.1.1.Economic crime – concept, content, types.1.2.The concept, aims and objectives of forensic tactics.1.3.Planning the investigation and putting forward theories.1.4.Tactics for certain investigation activities.1.5.Special investigation activities.1.6.Implementation of criminal investigation measures.1.7.The totality of the evidence.1.8.Tactics for using innovative techn.t.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
2. Theoretical and practical aspects of the methodology of prevention and investigation of threats to national economic security. 2.1. Concept, understanding and framework of crime investigation methodology. 2.2. Theoretical fundamentals of forensic methodology. 2.3. Principles of forensic methodology. 2.4. Object, subject-matter, subjects of forensic methodology. 2.5. Methods and means of forensic methodology. 2.6. Specifics and problems of economic crime.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
3. Types of examinations used in investigating and combating economic crime. Meaning and results thereof in theory and practice. 3.1. Forensic examination in the Republic of Latvia. 3.2. Competence of the external expert. 3.3. Certain types of forensic examinations, issues to be addressed: 3.3.1. Modern possibilities and limitations of technical examination of documents. Signature examination. 3.3.2. Accounting examination. 3.3.3. Expert assessment of the economic feasibility.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
3. Types of examinations used in investigating and combating economic crime. Meaning and results thereof in theory and practice. 3.1. Forensic examination in the Republic of Latvia. 3.2. Competence of the external expert. 3.3. Certain types of forensic examinations, issues to be addressed: 3.3.1. Modern possibilities and limitations of technical examination of documents. Signature examination. 3.3.2. Accounting examination. 3.3.3. Expert assessment of the economic feasibility.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
10 Academic Hours
Final Examination:
Exam (Written)
Bibliography
Required Reading
1.
Betts, M.J. 2017. Investigation of Fraud and Economic Crime. Oxford University Press
2.
Button, M., Hock, B., Shepherd, D. 2022. Economic Crime: From Conception to Response (Global Issues in Crime and Justice). Routledge
3.
Gottschalk, P. , Gupta, C. M. Review of Corporate Internal Fraud Investigations: Offender Convenience and Examination Maturity. Springer, 2024.
4.
Mālderis, G. 2008. Grāmatvedība. Revīzija. Audits. Trešais papildinātais izdevums. Rīga: Turība (akceptējams izdevums)
5.
Organisation for Economic Co-operation and Development. Interagency Coordination in Economic Crime Investigations in Latvia. OECD, 2022.
6.
Palmer, A. 2017. Countering Economic Crime A Comparative Analysis. Taylor&Francis,
7.
Puonti, A. Learning to work together: Collaboration between authorities in economic-crime investigation. LAP LAMBERT, 2016.
8.
Tiesu ekspertīze un noziedzīga nodarījuma notikuma vietas apskate. Vadlīnijas ekspertīžu noteikšanai un darbam notikuma vietā. 2015. Rīga
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. 2000. Grāmatvedības organizācija un grāmatvedības tiesu ekspertīze. Rīga: Turība
7.
Grāmatvedības pamati uzņēmumos 2019. / Aut. kol. I.Leibus, R.Grigorjeva, A.Jesemčika u.c. Rīga: Lietišķās informācijas dienests
8.
Matule, I. 2016. Grāmatvedības organizācijas dokumenti - izstrādāšanas rokasgrāmata. Rīga: Lietišķās informācijas dienests
9.
Pelšs, A. 2002. Vadības grāmatvedība I daļa. Rīga: Biznesa komplekss, KIF
10.
Glen, A. 2019. Corporate Financial Management. Harlow, England: Person Education Limited
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.
www.ekspertize.vp.gov.lv
5.
Valsts tiesu ekspertīžu birojs