Ekonominių ekspertinių tyrimų galimybės tiriant ūkines ir finansines nusikalstamas veikas

The article analyses theoretical and practical possibilities of forensic economical examination and presents main problems of its performance. It should be emphasized that this type of forensic examination is based on the knowledge of two branches of sciences such as economics and law; therefore, authors try to clearly determine statuses and competencies of a forensic expert and to present national and international best practices in the sphere. Authors present the forensic practices of Lithuania showing in what financial crimes economical forensic examinations are performed most often, what the main mistakes are in ordering of forensic examinations, what tasks may be solved by forensic experts during the investigation of different types of financial crimes. Authors emphasize that forensic experts in these cases may act only as court (investigator, prosecutor) assistants; hence, they cannot act as independent fact finders. Therefore, an investigator or judge should only ask them to prove or disapprove different versions of crime investigation, etc. All existing situations are presented through practical examples compared with international practices. Also, foreign practices in the sphere of financial crimes are presented and analysed in the article. The main conclusion of the article is based on the survey on practices of forensic economical examinations in three Baltic states, and it states that the main principles of said examinations are the same in all three countries regardless peculiarities of legal regulation; therefore, there are possibilities to exchange practices among forensic experts and law enforcement institutions