THE IMPORTANCE OF CRIMINOLOGICAL FACTORS IN THE PREVENTION OF EMBEZZLEMENT AND MISAPPROPRIATION CRIMES

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Published: Feb 28, 2026
Keywords:
embezzlement, misappropriation, theft, criminological factors, internal audit, financial control, corpus delicti, prevention.

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U.B. Bahodirov

Abstract

This paper analyzes the criminal-legal nature of embezzlement and misappropriation and the criminological factors determining these crimes.

Article Details

Issue
Vol. 2 No. 2 (2026): Integration of Innovative Education and Training
Section
Articles

References

1. Criminal Code of the Republic of Uzbekistan. National Database of Legislation, 16.01.2026, No. 03/26/1114/0047.

2. Law of the Republic of Uzbekistan “On Combating Corruption.” 03.01.2017, No. LRU-419.

3. United States Code. Title 18, § 666 — Theft or embezzlement from programs receiving Federal funds. http://www.uscode.house.gov/

4. Bank Secrecy Act, 31 U.S.C. §§ 5311–5336 (1970, as amended). FinCEN Regulations. https://www.fincen.gov/

5. Strafgesetzbuch (StGB – German Criminal Code). § 246 Embezzlement (Unterschlagung); § 266 Breach of Trust (Untreue). As of 2023. http://www.gesetze-im-internet.de/

6. Strafprozessordnung (StPO – German Code of Criminal Procedure). § 161a. As of 2023. http://www.gesetze-im-internet.de/

7. FATF (2012, updated 2023). The Forty Recommendations. Paris: FATF/OECD. http://www.fatf-gafi.org/recommendations

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10. Federal Law of the Russian Federation “On Operational-Search Activity.” No. 144-FZ of 12.08.1995. http://www.consultant.ru