Fighting corruption and reducing its context requires proper confrontation with crimes and financial misconduct within the state apparatus, and today it is important to address the legal aspects of the crimes and financial misconduct of government employees both in terms of content and form.
Offenses and offenses of state employees may be merely a mere offense or may have both criminal and offensive aspects. In accordance with Article 159 of the Constitution and the Code of Criminal Procedure, the General Prosecutor General, the judicial authorities and, in particular, the Public Prosecutor and the Revolutionary Court. On the other hand, one of the agencies dealing with violations in the financial affairs of government employees is the Board of the Supreme Audit Institution. In this article, in a descriptive-analytical manner, while examining the legal basis for the simultaneous entry of the constituent panels of the Court of Audit and Judicial Courts into certain crimes of state employees, how the two references interact and the challenges facing them in the light of the validity of the principle and the principle of the prohibition of double punishment Analysis will be analyzed.
