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Effectiveness of investigations and trials of the criminal offences in the economic and financial area

The performance audit “Effectiveness of investigations and trials of the criminal offences in the economic and financial area” was carried out in response to the call of the Cabinet of Ministers for a performance audit (comprehensive study), which would focus on criminal proceedings on economic and financial crimes specifically.

This audit is the contribution of the State Audit Office to strengthening the rule of law and concludes the round of audits performed in recent years. The audit by the State Audit Office on the effectiveness of pre-trial investigation in the State Police in 2017 was the first audit of this round. Following the audit, the State Audit Office addressed the government repeatedly on the need to conduct a comprehensive assessment and identify the factors hindering the effectiveness of the supervision of criminal proceedings fully and to identify solutions for improving the situation. Having observed that significant problems were still solved insufficiently and responding to the call of the Cabinet of Ministers, the State Audit Office performed this audit, in which we obtained opinions on the factors hindering the progress of active criminal proceedings.

Within the framework of the audit, in cooperation with the experts of the Organization for Economic Cooperation and Development (OECD), there were the institutional model and the work organization of the Prosecutor’s Office of the Republic of Latvia assessed as well.

Sectors

Independent Institutions and Other Institutions Internal Affairs Legal Affairs

Type

Performance

Number

2.4.1-34/2019

Department

The Second Audit Department

Date of publication

11.01.2021.

Audited period

01.01.2018.-30.06.2020.

Lēmuma pieņemšanas datums

23.12.2020.

Audited entities

  • Ministry of Finance, Ministry of the Interior, Ministry of Justice, Corruption Prevention and Combating Bureau, Prosecutor’s Office