In a college, the cashier has been accused of embezzling fees collections. After the conclusion of forensic audit, the Forensic Auditor (FA) obtained a confession statement from the cashier admitting the embezzlement. Fo
CS Professional · Forensic Audit · PYQS · June 2019
In a college, the cashier has been accused of embezzling fees collections. After the conclusion of forensic audit, the Forensic Auditor (FA) obtained a confession statement from the cashier admitting the embezzlement. Forensic Auditor plans to make use of the same in fortifying his conclusions and in the suit proposed to be initiated against the cashier. Discuss the aspects involved in construing the confession obtained as "admission".
Answer & Explanation:
Evidentiary value of Admission of Guilt In general, Admission is a voluntary acknowledgment of a fact. Importance is given to those admissions that go against the interests of the person making the admission. For example, when A says to B that he stole money from C, A makes an admission of the fact that A stole money from C. This fact is detrimental to the interests of A. The concept behind this is that nobody would accept or acknowledge a fact that goes against their interest unless it is indeed true. Unless A indeed stole money from C, it is not normal for A to say that he stole money from C. Therefore, an admission becomes an important piece of evidence against a person. On the other hand, anybody can make assertions in favor of themselves. They can be true or false. For example, A can keep on saying that a certain house belongs to him, but that does not mean it is necessarily true. Therefore, such assertions do not have much evidentiary value. According to Black's Law Dictionary [Roosevelt v. Smith, 17 Misc. Kep. 323, 40 N. Y. Supp. 381], "A voluntary acknowledgment, confession, or concession of the existence of a fact or the truth of an allegation made by a party to the suit." An admission is any statement made by a party to a lawsuit (either before a court action or during it) which tends to support the position of the other side or diminish his own position. For example, if a husband sues his wife for divorce on the grounds of adultery, and she states out of court that she has had affairs, her statement is an admission. Any admission made by a party is admissible evidence in a court proceeding, even though it is technically considered hearsay (which is normally inadmissible). Attorneys tell their clients not to talk to anyone about their case or about the events leading up to it in order to prevent their clients from making admissions. An admission is the testimony which the party admitting bears to the truth of a fact against him. It is a voluntary act, which he acknowledges as true the fact in dispute. An admission and consent is, in fact, one and the same thing, unless indeed for more exactness we say, that consent is given to a present fact or agreement, and admission has reference to an agreement or a fact anterior for properly speaking, it is not the admission which forms a contract, obligation or engagement, against the party admitting. The admission is, by its nature, only the proof of a pre-existing obligation or guilt committed, resulting from the agreement or the fact, the truth of which is acknowledged.
Topics: Forensic Audit
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