Essential Elements of Crime
LITIGATION ENVIRONMENT FOR
FORENSIC ACCOUNTING
(AFC 710)
Conceptual Issues In Crime And Criminal Law
(Essential Elements Of Crime)
PREPARED FOR:
AP DR. ZAITON HAMIN
PREPRED BY:
MOHD ROSHIDI BIN NOOR
IC. NO: 770221-03-5137
2012873046
(FULL TIME)
SUBMISSION DATE:
10 NOVEMBER 2012
Introduction
Forensic accountants are litigation support / expert witness and financial investigations/ financial detectives who audit, investigate and ascertain the accuracy of financial reporting documents, often in connection with anticipated or ongoing legal action. Forensic accountants may be called upon to testify in court as expert witnesses in criminal and civil litigation and appear in pretrial depositions. Forensic accountants are expected to integrate their accounting, auditing and investigative skills when conducting investigation into financial crimes. Some basic understanding of the legal knowledge is also indispensable. In the light of these statements assess the following matters:
a) The essential legal elements involved in a financial crime and the effect of their presence or absence in such crime.
A person cannot usually be found guilty of a criminal offence unless two elements are present: an actus reus, Latin for guilty act; and mens rea, Latin for guilty mind. Both these terms actually refer to more than just moral guilt, and each has a very specific meaning, which varies according to the crime, but the important thing to remember is that to be guilty of an offence, an accused must not only have behaved in a particular way, but must also usually have had a particular mental attitude to that behavior. The exception to this rule is a small group of offences known as crimes of strict liability.
The definition of a particular crime, either in statute or under common law, will contain the required actus reus and mens rea for the offence. The prosecution has to prove both of these elements so that the magistrates or jury are satisfied beyond
FORENSIC ACCOUNTING
(AFC 710)
Conceptual Issues In Crime And Criminal Law
(Essential Elements Of Crime)
PREPARED FOR:
AP DR. ZAITON HAMIN
PREPRED BY:
MOHD ROSHIDI BIN NOOR
IC. NO: 770221-03-5137
2012873046
(FULL TIME)
SUBMISSION DATE:
10 NOVEMBER 2012
Introduction
Forensic accountants are litigation support / expert witness and financial investigations/ financial detectives who audit, investigate and ascertain the accuracy of financial reporting documents, often in connection with anticipated or ongoing legal action. Forensic accountants may be called upon to testify in court as expert witnesses in criminal and civil litigation and appear in pretrial depositions. Forensic accountants are expected to integrate their accounting, auditing and investigative skills when conducting investigation into financial crimes. Some basic understanding of the legal knowledge is also indispensable. In the light of these statements assess the following matters:
a) The essential legal elements involved in a financial crime and the effect of their presence or absence in such crime.
A person cannot usually be found guilty of a criminal offence unless two elements are present: an actus reus, Latin for guilty act; and mens rea, Latin for guilty mind. Both these terms actually refer to more than just moral guilt, and each has a very specific meaning, which varies according to the crime, but the important thing to remember is that to be guilty of an offence, an accused must not only have behaved in a particular way, but must also usually have had a particular mental attitude to that behavior. The exception to this rule is a small group of offences known as crimes of strict liability.
The definition of a particular crime, either in statute or under common law, will contain the required actus reus and mens rea for the offence. The prosecution has to prove both of these elements so that the magistrates or jury are satisfied beyond