In a comprehensive and complete investigation, as well as timely suppression and prevention of crimes, the key role is played by information on unlawful acts and the persons committing them. Forensic accounting is one of the most important sources. Further consider what it is.
General information
The concept and types of forensic accounting include a number of interrelated categories. The theoretical basis is the provision on the individualization of objects, their relative stability and the possibility of their subsequent comparison. In the literature, the concept of forensic accounting is treated as a system of registration, systematization and accumulation of objects or information about them. The main criteria are the identification signs of objects. The purpose of this activity is the formation of a base for the disclosure and prevention of criminal attacks. The concept of forensic accounting is widely used in the activities of law enforcement agencies.
Key elements
Forensic accounting includes:
- Registration. It is a fixation of signs of objects in the manner prescribed by law if there are appropriate grounds. Registration is made in special documents.
- Systematization. It is a placement of documents according to a scientifically developed system based on the classification of the identification characteristics of objects.
- Concentration (accumulation). It involves the concentration of information about registered objects or the objects themselves in a specific unit of the ATS.
Forensic accounting is based on the use of forensic photography, a verbal portrait, fingerprinting and other methods of collecting information.
Objects and Subjects
Forensic accounting data is used to characterize:
- Methods of committing a crime.
- Subjects missing.
- Unidentified corpses of people.
- A rifled firearm voluntarily surrendered, seized, stolen, lost.
- Handprints found at the scene of unsolved crimes.
- Fake bank notes.
- Ammunition, cartridges, bullets seized at the crime scene.
- Counterfeit recipes for potent drugs or drugs.
- Fake documents.
Classification of forensic records by methods of committing offenses
There are various methods of registration, generalization and accumulation of information. For example, forensic accounting includes registration, systematization and generalization of methods of committing offenses. A special information base is being formed on persistent signs that characterize the mechanism for carrying out criminal acts, as well as the subject who commits them. It is based on the naturally occurring properties of a person. They determine the repeatability and individuality of the method of committing an unlawful act. He, in turn, is identified during the inspection of the crime scene, the implementation of other investigative and operational-search measures.
File cabinets
There are certain forms and methods of forensic accounting by the method of committing crimes. In particular, registration, systematization and accumulation of information is carried out on two file cabinets. The first collects information about the crimes the perpetrators of which are identified, and the second - about acts committed by unknown persons. Forensic records are carried out at the regional and local levels.
Missing, Unknown Persons
The forensic records of these entities are carried out at the regional level and at the State Center for Internal Affairs. It is a system of file cabinets interconnected with each other. They combine identification cards formed according to a single model, and contain formalized characteristics of the external signs of people. Centralized forensic records are kept for persons who disappeared due to unclear circumstances, minors who escaped from specialized institutions, the elderly, mentally ill, people with disabilities and other people whose identity cannot be established. There is also an information base on unidentified corpses, dismembered and skeletonized as well.
Card Design Features
Demographic data is entered on the front side of the document about the missing person, the place of disappearance and the circumstances under which this happened are indicated. The date of filing the relevant application for search is stamped on the map, measures taken to determine the fate of a person are described. The lower part of the document and half of its reverse side are reserved for a detailed description of clothing, signs, shoes, and other things. 2 photos of the disappeared person are attached to the map.
Unidentified corpses
Forensic records contribute to the identification of the deceased person. Unidentified corpses must undergo mandatory registration. For this, a special identification card is issued. It is filled in duplicate. One is sent to the territorial information center of the Department of Internal Affairs, the Ministry of Internal Affairs, the second - to the State Information Center. The map shows the sex of the corpse and its age (by sight), the time of death and the discovery of the body. The document gives a detailed description of the appearance, especially of the teeth. The card contains special signs of the corpse itself, and the clothes that are on it (if it is), items found with it. Without fail, the body is photographed. 3 pictures are pasted onto the card: in the right, left profile and in the face. There are situations when they find the human skeleton (skeletonized corpse). In these cases, the skull is sent to forensic experts of the Ministry of Internal Affairs. Specialists conduct face reconstruction. She is also photographed and glued to the map. The images are used to check the information databases of the missing. If it is impossible to fingerprint an unidentified corpse due to damage to the skin of the fingers, the hands are separated from the corpse and placed in a container of water, and then sent to experts. Specialists subject their hands to special treatment for fingerprinting of the lower skin layer.
Verification of Information
For the most effective use of forensic records, alphabetical, fingerprint and other file cabinets are created. They, in turn, are grouped by persons prosecuted, missing, taken to the police department, etc. If necessary, forensic surveys are carried out with the involvement of specialists in the field of fingerprint and portrait identification. To determine the identity of unknown corpses, methods of plastic restoration of the intravital appearance of a person from the skull are used, as well as computer simulation.
Fingerprinting
Fingerprints taken from the scene and belonging to persons whose information is in the tracker are taken into account at the regional and local levels by the forensic departments of the Ministry of Internal Affairs and the departments of the threat. This registration combines cards with pictures of group and single prints and their fragments and fingerprint cards. Using these methods of forensic accounting, employees of the Ministry of Internal Affairs determine the fact of leaving traces in different places of crime by one person. In some cases, this serves as the basis for combining criminal cases. Fingerprint verification is carried out using a fingerprint file of the city (district) departments of the Ministry of Internal Affairs or by traces obtained during the selection of samples from subjects involved in the proceedings as suspects.
Types of fingerprints
Ten-finger bases allow identification of criminals who are hiding from the court and investigative authorities under fictitious F. I. O. or deny the previous conviction. Such file cabinets also make it possible to establish the identity of unidentified bodies if previously deceased citizens were fingerprinted. In some cases, such a base is also used when checking traces taken from the scene of an unsolved crime. A fingerprint search of the territorial information center of the Department of Internal Affairs and the Ministry of Surveillance is possible only if at least 6 fingerprints of different fingers of one person were found, and at least eight by the GIC. This requirement is due to the fact that ten-finger file cabinets are kept manually. Checking them is quite time-consuming due to the impossibility of deriving a fingerprint formula. Before conducting the check, the investigator or the interrogator fills in the form of the established sample, attaching the subject’s fingerprint to it. It is provided in the original, since copies cannot fully display particular features and elements of print patterns. This greatly complicates the verification.
Registration of instruments of crime
Forensic records of stolen firearms are carried out at the regional and federal levels. The cards also register voluntarily surrendered, seized, lost guns. The cards indicate the characteristics of the weapon:
- Model.
- View.
- Room.
- Country / Factory.
- Caliber.
The cards contain information about the circumstances in which the weapon was stolen, seized, lost. A search department is also indicated. Systematization is carried out by type of weapon. In the sections they are arranged by model and system, in ascending order of their numbers. Deregistration is carried out upon detection or after ten years from the date the search began. If traces of a series, number, year of release are found on the gun, or if these parameters are not expressed explicitly, it is sent for examination.
Ammunition registration
Among other things, a bullet-proof library belongs to forensic accounting. All ammunition withdrawn from unsolved crimes must be registered. In addition, a record is kept of experimentally shot weapons that are held by individual entities when it is established that they were used to commit unlawful acts or if it acts as an object of assault. Ammunition file cabinets are in the ECC Ministry of Internal Affairs and regional departments of the Department of Internal Affairs. They are a collection of shells, bullets, cartridges with traces of rifled guns. All items are distributed in the order established in the file cabinet. So, bullets are arranged according to the gun system and caliber, direction and number of tracks of rifling. If the system is unknown, then systematize according to the type for which they are intended.
Matching Features
Checking the bulletproof library allows you to establish the fact of the use of a specific (voluntarily surrendered or seized) gun when committing an unlawful act. You can also determine from the database whether the same subject participated in different incidents. In the event of a seizure of weapons, it is mandatory to verify the registration of lost, confiscated, stolen, voluntarily surrendered. After that, shootings are carried out. The resulting shells and bullets are sent for inspection to the bulletproof library. Upon completion of the procedure, a card is drawn up and a database search is performed. After conducting this check, a certificate is filled out. It is sent to the requester. In the case of a positive answer, an examination is carried out, with a negative - the objects are placed in a bulletproof library.
Fake money
Counterfeit notes are accounted for centrally in the ECC. Card files are collections of fake samples with descriptions in special cards. Before sending money for verification, an examination or preliminary study of banknotes that are in doubt is carried out. In the case of establishing a fake, the method of its manufacture, the structure and composition of materials, the source of the appearance of the studied objects are determined. Counterfeit Russian and foreign banknotes are accounted for separately. Registration and systematization of information on fake banknotes made by the printing method is fully automated. Coded information about the denomination of the banknote, number and series, the method of falsification, and features is entered into the computer from the card. In the case of establishing a single source of origin, information is issued on the existence of identical notes. If this does not happen, the card index is replenished, information about the absence of similar objects is issued.
Fake documents, recipes, handwriting
Accounting for counterfeit papers made by the printing method is carried out in the ECC. It includes arrays of original documents, photocopies with negatives, forms created using cliches and other means, including duplicating equipment. The importance of forensic records of fake documents is difficult to overestimate. It acquires particular relevance in the field of falsification of recipes, allowing to obtain potent, narcotic or psychotropic drugs. Such records are kept at the regional level. This is due to the fact that prescriptions are accepted only by pharmacies of the subject in which they are prescribed. Accounting for fake medical documents allows you to directly identify the fact of falsification, to establish the technical means that were used for this. When checking handwriting samples, a specific artist can be determined.
Cargo
Their accounting is carried out using an automated search system. In the file cabinets, information was collected not only about the stolen and arrived with insufficient cargo, but also about the persons who had been stolen in transport. The database is created on the basis of reports from the traffic police. Registration cards indicate:
- Date of the unlawful act.
- Type of stolen baggage and cargo.
- Cost and other information.
Cards may contain information about the subjects who committed the theft, if installed. The search base is used to determine the crime scene, the likelihood of several thefts being committed by one person in the process of checking the involvement of specific suspects in the case under investigation, and in a number of other cases.
Auto Registration
Accounting for vehicles, drivers and car owners is also carried out in an automated mode. It is widely used in the investigation of accidents, car thefts and thefts. The information retrieval system contains information about all vehicles for which documents are issued in the traffic police. The database also contains data on drivers, car owners, lost and stolen technical passports. The information retrieval system allows you to establish the owner of a discovered or seized vehicle. In addition, using the data, police officers identify facts of falsification or theft of technical passports, and search for stolen and stolen cars.
Highly dangerous crimes
This, in particular, is about intentional killings, robberies, major thefts. This accounting, like the previous ones, is fully automated. Willful killings are subject to registration if fingerprints or other material evidence is present in the case file . As for the robberies, they are kept records if they are committed with the use of firearms and complex technical devices. The latter, in particular, include autogen, welding, explosives, and more. Centralized records are kept for crimes committed by gangsters, not earlier than 2 months after the implementation of illegal actions. If the guilty person was found during the investigation, but he disappeared, information about him is also entered into the information retrieval system. The database is used during verification of versions about the probability of several illegal actions being committed by one subject (according to the method), when comparing several suspects in accordance with the “verbal portrait”, as well as in the framework of coordinating activities in the investigation of similar incidents.
Conclusion
Thus, forensic accounting is a complex multi-level system.It collects information about a wide variety of objects, faces, signs, documents, etc. Automation of all systems has significantly accelerated the process of searching and checking information. This, in turn, ensures the receipt of operational information, their timely application in the investigation. Of particular importance is the systematization of information in various databases. When summarizing and grouping information, various algorithms and schemes are used. The use of information systems contributes not only to the disclosure, but also to the prevention of various crimes.