The Importance of Prosecutorial Auditors in the Calculation of State Financial Losses

The fight against corruption must consider state losses as a form of violation of broad social and economic rights. The existence of state losses or state economies is the main element of the crime of corruption. The urgency of the Procurator's Office auditor in the calculation of the state financial losses, the legal status of the results of the Procurator's Office auditor's examination of the indications of the state financial losses in connection with the system of evidence in the criminal procedure, and the legal implications of the calculation of the state financial losses by the Procurator's Office auditor are the objectives of this research. The method used in this research is normative legal research with several approaches, including the statutory approach, conceptual approach, and case approach. The results showed that the legal force of the results of the audit of the Prosecutor's Office auditor on the evidence of state financial losses related to the evidence system in criminal procedure law can make a significant contribution to the law enforcement process while still being guided by the applicable legal procedures to ensure justice and legal validity. And the calculation of state financial losses by the Prosecutor's Office auditor has major implications for the law enforcement process of criminal acts that harm state finances. Keywords: Prosecutorial Auditors; Calculation of Stante Financial Loses; Normative legal met hod DOI: 10.7176/JLPG/144-02 Publication date: December 30 th 2024