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Methodology and Specific Character of Investigating and Combating Economic Crime
Study Course Description
Course Description Statuss:Approved
Course Description Version:7.00
Study Course Accepted:29.05.2024 09:56:32
| Study Course Information | |||||||||
| Course Code: | JF_486 | LQF level: | Level 7 | ||||||
| Credit Points: | 2.00 | ECTS: | 3.00 | ||||||
| Branch of Science: | Law; Theory of Forensic Science and Investigation Field Work | Target Audience: | Civil and Military Defense; Law | ||||||
| Study Course Supervisor | |||||||||
| Course Supervisor: | Aelita Zīle | ||||||||
| Study Course Implementer | |||||||||
| Structural Unit: | Faculty of Social Sciences | ||||||||
| The Head of Structural Unit: | |||||||||
| Contacts: | Dzirciema street 16, Rīga, szf rsu[pnkts]lv | ||||||||
| Study Course Planning | |||||||||
| Full-Time - Semester No.1 | |||||||||
| Lectures (count) | 8 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 16 | ||||
| Classes (count) | 4 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 8 | ||||
| Total Contact Hours | 24 | ||||||||
| Part-Time - Semester No.1 | |||||||||
| Lectures (count) | 3 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 6 | ||||
| Classes (count) | 2 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 4 | ||||
| Total Contact Hours | 10 | ||||||||
| Study course description | |||||||||
| Preliminary Knowledge: | Criminal Law, Criminal Procedure Law, Forensic Techniques. | ||||||||
| Objective: | To provide theoretical knowledge and practical skills in the application of forensic tactics and methodology of investigating and solving economic crime. | ||||||||
| Topic Layout (Full-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | 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. | Lectures | 3.00 | auditorium | |||||
| Classes | 2.00 | auditorium | |||||||
| 2 | 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. | Lectures | 3.00 | auditorium | |||||
| Classes | 1.00 | auditorium | |||||||
| 3 | 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. | Lectures | 2.00 | auditorium | |||||
| Classes | 1.00 | auditorium | |||||||
| Topic Layout (Part-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | 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. | Lectures | 1.00 | auditorium | |||||
| Classes | 0.50 | ||||||||
| 2 | 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. | Lectures | 1.00 | auditorium | |||||
| Classes | 0.50 | ||||||||
| 3 | 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. | Lectures | 1.00 | auditorium | |||||
| Classes | 1.00 | auditorium | |||||||
| Assessment | |||||||||
| Unaided 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. | ||||||||
| Assessment Criteria: | 1st test – 20%, 2nd test – 20%, 3rd test – 20%, examination – 40%. | ||||||||
| Final Examination (Full-Time): | Exam (Written) | ||||||||
| Final Examination (Part-Time): | Exam (Written) | ||||||||
| Learning Outcomes | |||||||||
| Knowledge: | 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: | 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. | ||||||||
| Competencies: | 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. | ||||||||
| Bibliography | |||||||||
| No. | Reference | ||||||||
| 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 | ||||||||
