Within the framework of the CEEPUS Network HU-1803-03-2526 program, Đorđe Marilović LL.D., Assistant Professor at the Faculty of Law of the University of East Sarajevo (University of East Sarajevo, Faculty of Law – https://www.pravni.ues.rs.ba/), visited the university. The lecturer was received by Prof. Dr. Gábor Kovács, Major General of Police, Dean of the Faculty of Law Enforcement.
At the Department of Customs and Finance Guards of the Faculty of Law Enforcement of the Ludovika University of Public Service, he delivered lectures on March 16, 2026 for second-year, and on March 17 for fourth-year financial investigator officer cadets, entitled Introduction to Financial Investigation – Taxation and Criminal Law: Parallels and Challenges. The lectures focused on theoretical and practical issues of financial investigation, as well as the interrelations between tax law and criminal law.
The presentations provided a comprehensive overview of the legal framework of financial investigations, with particular regard to the relationship between criminal law, civil law, and specific regulatory areas, and also introduced the theoretical foundations of forensic accounting and the main types of financial crimes. Students gained insight into both classical and modern tools for uncovering financial processes, including the analysis of bank account transactions, examination of cash flows, as well as analytical methods based on digital data processing and the mapping of complex relational networks.
The lectures also paid special attention to the effects of digitalization, highlighting the growing role of artificial intelligence and data mining methods in detecting financial crimes, as well as the specific characteristics of investigating abuses committed in the digital environment. Through the presentation of international experiences, the cadets obtained a comprehensive picture of the legal and practical characteristics of the Balkan region—particularly Bosnia and Herzegovina—as well as the similarities and differences between various legal systems.
The program was of outstanding importance not only from a professional but also from a methodological perspective in education. Students were enriched with direct international experience while also gaining valuable practice in professional communication in English. The guest lecturer was greatly impressed by the university, as well as by the organizational and professional standards of the department, and by the preparedness and discipline of the students, which are noteworthy even in international comparison. He found the specific elements of law enforcement training particularly interesting, such as the wearing of a uniform and the reporting procedures associated with educational activities.
The visit contributed to strengthening the international relations of Ludovika and the Department of Customs and Finance Guards, as well as to the further development of financial investigation training. A key objective of the department is to continue ensuring that students acquire up-to-date, internationally competitive knowledge through similar international collaborations in the future.