关于反贪局在初查中取证的调查报告

发布时间：2018-06-24 05:13

本文选题：初查 + 被调查人　；参考：《兰州大学》2011年硕士论文

【摘要】：本文通过引言部分的法律条文、司法解释,说明初查在人民检察院办理自侦案件中的重要作用。第一章获得举报线索、分析举报材料、制定初查方案。第二章掌握被调查单位的内部舞弊控制系统,被调查人的性格特点第三章运用会计学、审计学知识取得书证、物证。 1.初查人员在调取会计资料时非常心细,随时注意观察会计的一举一动；要拿到“流水账”。 2.用会计学原理发现问题：初查人员根据资金来源等于资金占用来清查现金；主管会计的越权行为会引起初查人员的怀疑；业务往来账户中,异常情况可能存在“问题”。 3.应用审计学原理查账：初查人员在工作中,很好地应用了审计假设理论；审计方式上主要采用突击审计；审计方法上主要采用直查法和顺查法；审计范围以抽查法为主,详查法为辅。第四章遇到被调查人不明或找不到涉嫌犯罪的证据时调整初查方向。第五章寻找被调查人作案的痕迹。 1.核对记账联、看流水账,对于发现“问题”具有重要作用,绝不可忽视；对于报账制单位,看报账记录是发现舞弊行为的一条捷径。 2.社会常识,有时会为初查人员发现证据提供帮助。第六章获得言词证据。在询问过程中,注意驾驭谈话的进程,运用侦查谋略,随时调整攻心战略,打乱被调查人的谋略,夺取被调查人的意志,促使被调查人如实说。获得证据过程中的合法性分析及避免违法性建议。结语初查像一场战争,要在合法性的基础上讲究谋略和“快”字。
[Abstract]:This paper explains the important role of initial investigation in the people's Procuratorate's handling of self-investigating cases through the legal provisions and judicial interpretation of the introduction part. The first chapter obtains the report clue, analyzes the report material, and formulates the initial investigation plan. The second chapter grasps the internal fraud control system of the investigated units, the third chapter uses accounting, audit knowledge to obtain documentary evidence, material evidence. 1. Initial investigation personnel in the transfer of accounting information is very careful, at any time to observe the accounting every move; to get the "current account". 2. Discover problems by accounting principle: check cash according to the source of funds equal to the occupation of funds; the behavior of the accountant in charge of exceeding authority will cause suspicion of the first examiner; in the business transaction account, Abnormal conditions may have a "problem". 3. Audit principles applied: the audit hypothesis theory was well applied in the work of the initial inspectors; surprise audit was mainly used in the audit method; direct inspection method and forward check method were mainly used in the audit method; and the audit scope was based on the random check method. Detailed investigation is supplementary. Chapter IV adjusts the direction of initial investigation when the investigated person is unknown or unable to find evidence of suspected crime. Chapter V search for traces of the crime committed by the investigated person. 1. Check bookkeeping joint, look at current account, to discover "problem" have important function, must not ignore; for accounting system unit, check report record is a shortcut that discovers corrupt behavior. 2. Social common sense, sometimes for the first investigators to find evidence to help. The sixth chapter obtains the verbal evidence. In the process of questioning, we should pay attention to the process of controlling the conversation, use the strategy of investigation, adjust the strategy of attacking the mind at any time, disrupt the strategy of the person investigated, seize the will of the person under investigation, and urge the person under investigation to say it truthfully. Legitimacy analysis and advice to avoid illegality in the process of obtaining evidence. The conclusion looks like a war, should pay attention to the strategy and the word "fast" on the basis of legality.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D926.3

【共引文献】