Wybrane kryminalistyczne metody śledcze - możliwość wykorzystania w audycie śledczym

Anetta Kadej

Abstract

The paper discusses selected forensic investigation methods, such as, e.g. document exami- nation, interrogation, inspection, expert opinions, and forensic analysis and suggests how they could be used in forensic audit. The text addresses basie aspects of how reliability of documents is assessed and explains the notions of a document and forgery. It also heralds problems involved in assessing the authenticity of signatures and presents major aspects of testimony psychology that should be considered when assessing the truthfulness of accounts collected throughout the forensic audit. The author suggests possibilities to include actions similar to inspection and expert examination into forensic audit. The paper also explains the substance of forensic analysis, its typology and scope of application. It demonstrates similarities between digital surveillance methods used by enterprises and forensic investigation methods (surveillance and bugging)