The Role of Financial Expertise in Proving Crimes of Financial Corruption in Palestine رسالة ماجستير

Abstract

In light of the growing financial corruption crimes submitted to the investigative agencies in Palestine which require specialized financial expertise on financial corruption crimes; and considering that these agencies lack such expertise and the crimes are beyond their competency, we say that there is an urge to explore the role of financial expertise in proving financial corruption crimes in Palestine. Accordingly, the study aims at explaining the significance of financial expertise and the need for its contributions and services in the results of investigations and litigation to corroborate financial corruption crimes. It also seeks to examine the importance of having a financial expert at the Palestinian Anti-Corruption Commission (PACC); as well as the impact of financial data and documents availability and challenges risen in proving financial corruption crimes based on the perceptions of judicial officers of PACC, members of corruption crimes prosecution, and judges of corruption crimes court. To fulfill the goals of the study, the convergence technique is employed between the theoretical and practical parts. Information is completed using interviews. Also, the content analysis of data provided in the Case Management Program at Palestinian Courts (Mezan II) is utilized, as the required data is identified through interviewing. The descriptive-analytical approach is used on data derived from the questionnaire, being a vital tool for the study, and applied to a sample that consists of private judicial officers of PACC, members of public prosecution, and judges of corruption crimes court, which form the population of the study. The sample is selected following the census method, where 47 VI questionnaires are distributed and retrieved. Moreover, the Statistical Package for Social Science (SPSS) software is used to address the statistical aspects. The study reaches conclusions by convergence which indicate that the employee who works at PACC and performs the procedures of investigations, inspection, and preliminary evidencing; and audit, analysis, and tracking is both a financial expert and a forensic accountant. Furthermore, following the content analysis, the study concludes that the percentage of financial cases rewarded is 79% of the total rulings issued by the corruption crimes court concerning all cases. In addition, the percentage of cases rewarded that include a financial report from different entities, is 60% of the total financial cases rewarded during 2010 – 2021. The findings of the study, based on the statistical analysis of the questionnaire, show that the PACC judicial officers, members of corruption crimes prosecution, and judges of corruption crimes court require financial expertise to prove financial corruption crimes reasonably and fairly, with a percentage of 83%, having the prosecution members as the most supportive and in need for financial expertise. The study illustrates an influence relationship existing between the services of financial expertise and the results of investigations and litigation in the crimes of financial corruption. Also, they contribute to and affect such results as indicated by the perception of the individuals of the sample with a ratio of 85%, with the members of the prosecution as the biggest supporters. Subsequently, the study concludes that financial expertise links persons to the crime and determines the nature of the defendant’s role in the case. It also helps in revealing other suspects who are involved. The PACC financial expert is considerably relied VII upon in proving financial corruption crimes, with the prosecution as the most dependent thereon. Likewise, the study concludes that there is an effect of financial data and documents availability on the application of financial expertise procedures in proving financial corruption crimes based on the perception of the surveyed persons, with a ratio of 68%, with the judicial officers as the most supportive. Also, it indicates that financial data and documents are not made available from their sources directly, requiring complex procedures related to different agencies and entities. In addition, it signifies that there is an impact on the legislative, procedural, and administrative challenges facing the financial expert in proving financial corruption crimes, based on the perception of the surveyed, with a ratio of 71%. The judicial officers group is the most supportive in relation to the foregoing notion. Besides, it indicates that the limited training related to financial investigations and forensic knowledge is the key challenge, concluding that judicial officers and judges support granting the financial expert the powers of judicial capacity. At the same time, the prosecution goes with restraining them. According to these results, the study furnishes several recommendations, most importantly, the circulation of positive results that arise from the use of financial expertise in investigation and litigation; raising awareness on the importance and impact of financial data and documents availability on proving financial corruption crimes; designing a diploma program for financial experts in financial investigations and fundamental forensic knowledge; advising the legislator to define the financial expert and regulate the works of VIII financial expertise; and recommending to competent parties the inclusion of forensic accounting curriculum in the Palestinian universities.