Individual questions of financial control and revision




revision, inspection, the certificate of audit, the evidence


Problem setting. In modern conditions at investigation and gathering of proofs in criminal proceedings according to item 93 CPC of Ukraine collecting of proofs which is carried out by the criminal proceedings parties, victim is important, the representative of the legal person, in which relation carries out manufacture, including a way истребования and receptions from public authorities, local governments, the enterprises, establishments and organisations, official and physical persons of things, documents, data, conclusions of experts, conclusions of revisions and certificates of checks.

Recent research and publications analisis. In scientific sources questions of carrying out of revisions S. B.Zhivko, V.V.Akimov, G.Demjanchuk, J.Buzdugan is considered.

Paper objective. Article purpose is studying and definition of a place of revision among forms of inspection of the state control and use of results of revision in criminal proceedings.

Paper main body. Off-schedule exit revision that is revision which is not provided in plans of work of body of the state financial control is considered and is spent at presence at least one of the circumstances listed in item 11 of the Law of Ukraine «About main principles of realisation of the state financial control in Ukraine».

If revision is carried out on request of investigating bodies it is spent on the basis of the petition of the inspector and accepted by the results of consideration of this petition of the decision of the investigatory judge. The primary goal of revision on request of investigating bodies or on the basis of court definition is reception of proofs on business. Therefore the revision certificate admits the written proof as on the basis of its conclusion of the inspector, the public prosecutor receives the information on a perfect crime, abusing, and also on the persons who have committed a crime, on the period of commission of crime and an amount of damage.

In criminal trial necessity of carrying out of revision is defined on criminal proceedings materials. Also, if during pretrial investigation carrying out revisions has already been spent, and the inspector has come to a conclusion about requestion of additional proofs, he can demand carrying out of additional revision. Thus the reference of the inspector about carrying out of additional revision should them be proved in the document with which last addresses to the investigatory judge for the purpose of reception of the corresponding decision.

Conclusions of the research. As the conclusion it is necessary for noticing that for use of results of revision in criminal proceedings it is necessary to consider possibilities of reception of the corresponding information on the basis of accounting, to appoint revisions only taking into account those questions on which answers as a result of revision can be given and are used as appropriate proofs in criminal proceedings.

The further research the order of a statement and the maintenance of certificates of revision for use of the last as demands the sufficient proof of certain circumstances in criminal proceedings. 

Author Biography

В. М. Глібко, Yaroslav Mudryi National Law University

Candidate of Law Sciences, Assistant Professor of Department of criminology


Zhyvko, Z. B., Revak, I. O., Zhyvko, M. O. (2012). Kontrol'no-revizijna dijal'nist': navchalniy posibnik. Kyiv: Alerta, 496.

Akimov, V. V. (2010). Aktual'ni zavdannja derzhavnoi' kontrol'no-revizijnoi' sluzhby: praktyka i problemy. Pravo i bezpeka, 2, 188–190.

Dem'janchuk, G. (2010). Pro povnovazhennja revizoriv, jaki zalucheni pravoohoronnymy organamy jak specialisty. Finansovyj kontrol', 2, 32–33.

Buzdugan, Ja. (2011). Finansovyj kontrol' i pravovi shljahy jogo realizacii'. Pidpryjemnyctvo, gospodarstvo i pravo, 6, 26–29.

Pro osnovni zasady zdijsnennja derzhavnogo finansovogo kontrolju v Ukrai'ni: Zakon Ukrai'ny vid 16.10.2012. № 5463-VI (1993). Vidomosti Verhovnoi Rady Ukrai'ny, 13, article 110.

Pro buhgalters'kyj oblik ta finansovu zvitnist' v Ukrai'ni: Zakon Ukrai'ny vid 16. 07. 1999. № 996-XIV (1999). Ofitciiniy visnik Ukrai'ny, 33, article 1706.

Pro rahunkovu platu: Zakon Ukrai'ny vid 11.07.1996. № 315/96-VR (1996). Vidomosti Verhovnoi Rady Ukrai'ny, 43, article 212.

Porjadok provedennja inspektuvannja Derzhavnoju finansovoju inspekcijeju, i'i' terytorial'nymy organamy, zatv. postanovoju Kabinetu Ministriv Ukrai'ny № 550 vid 20.04.2006 (2006). Ofitciiniy visnik Ukrai'ny, 16, article 1206.



How to Cite

Глібко, В. М. (2015). Individual questions of financial control and revision. Problems of Legality, (129), 180–188.



Administrative and financial rules