The subject and method of forensic accounting. The concept and essence of forensic accounting

Forensic accounting

Teacher Smolyaninova Irina Sergeevna

Golubyatnikov S.P. Forensic accounting. - M, 1998.

Atanesyan G.A. Judicial accounting, 1988.

(well described methods of application for the study of violations)

Forensic accounting deals with economic crimes documented in accounting records. Forensic accounting is based on knowledge of accounting, which in turn is based on economic sciences, legal sciences (GP, Financial, Criminalistics), applied sciences (mathematics, etc.).

Forensic accounting is associated with such disciplines as Audit, Control, Economic analysis of economic activity; cannot do without examinations of various types (handwriting, documents), i.e. closely related to the disciplines: Criminalistics, Criminal Law, Criminal Procedure, Operational Investigative Activities (ORD).

Topic 1. Subject and objectives of the course Forensic accounting

Forensic accounting is a methodological basis (developing a methodology) for the use of economic, accounting knowledge in law, i.e. enriches legal and expert practice and develops itself through this practice. Economic crimes are developing, so is forensic accounting. Subject of Forensic Accounting:

Development of scientific bases for the organization of examinations. Documentary audits, inventory;

Development of a methodology for lawyers to work with documents (accounting documents can be documents in a case);

Development of a unified approach to assessing the conclusions of documentary and factual audits.

Course objectives (we will learn how to do):

1. Identification and elimination of deviations in economic activities related to economic crimes.

2. Formation of knowledge about the technical mechanisms of the occurrence of documentary and accounting inconsistencies. The possibility of using these inconsistencies in the process of searching, detecting and investigating a crime.

3. Studying methods of working with accounting documents.

4. Ability to competently prepare, appoint and organize the inventory, audit and forensic accounting expertise.

Economic accounting is the observation, calculation, registration and systematization of social phenomena and processes in order to control and actively influence these processes. Those. any accounting transmits, summarizes information that is measured by three types of meters;

Natural (pieces, kg, liters, etc.);

Cash (rubles);

Labor - accounting for labor costs (hours, days).

Business accounting is divided into three types:

operational accounting - a system for monitoring individual facts (processes) at the time of their commission. Quickly gives information, common in trading enterprises (daily calculation of revenue, inventory control). Uses all three types of meters;

· statistical accounting - a system for collecting and summarizing information about mass phenomena and processes. Provided with operational accounting data. Such accounting is needed both within the enterprise and outside it (MNS, funds);

· accounting - a system of continuous and interconnected reflection of economic information in order to manage the line and control the financial activities of the economy on the basis of natural indicators in monetary terms.

Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (as amended on July 23, 1998). basic provisions. Mandatory (not all) accounting principles:

Mandatory documentation. Any business transaction must be documented before it is completed. If it is impossible - damage, theft of goods, then it is drawn up immediately after (damage act, write-off act).

Double entry. Any business transaction is reflected twice in accounting;

Money meter. Any information in the reports is expressed in terms of money;

Mandatory inventory of property and financial obligations. Regular calculation of your assets and debts.

Subject and method of accounting

The subject of accounting is the economic assets of the enterprise, the sources of the formation of these funds, business processes, financial results, i.e. facts of economic life. The economic life of an enterprise consists of three stages: supply - production - sale. The cycle of these stages.

Accounting at the supply stage: accounting for delivered values, accounting for payments for them.

Accounting at the stage of production: accounting for production costs.

Accounting at the implementation stage, accounting for revenue, accounting for settlements of obligations (ie, settlements with the budget, funds, employees).

Classification of economic assets

1. By place in the circuit	2. By functional role	3. By appearance
1) means in the sphere of production	1) means of labor - fixed assets, i.e. those that serve in operation for more than 12 months, regardless of cost (Letter of the Ministry of Finance of October 19, 00 No. 16-00-13-07 “On the procedure for classifying property as fixed assets” 2) objects of labor: raw materials, materials, fuel, spare parts, production materials, containers, production equipment, i.e. with what and from what the product is made	Main negotiable
2) funds in the sphere of circulation	1) finished products 2) cash (at the cash desk or on a bank account 3) means of payment (may be in the hands of financially responsible persons)	negotiable (participate in turnover)
3) means of non-economic activities	Abstract funds (contributions to the budget, taxes, deductions to funds .. do not participate in circulation.	Non-current

Sources of formation of economic means

Funds are also divided into own and borrowed. Sources of own funds:

Authorized capital;

Extra capital;

Reserve capital;

Profit;

Budget financing.

Sources of borrowed funds:

Bank loans and credits;

Accounts payable - exists in any enterprise, is constantly increasing (for electricity, water, electricity, utilities). These are debts to suppliers, salary debts, to the budget, to funds.

Accounting method

It consists of eight elements, united in four groups (two each):

1. Primary observation. It is carried out using:

Documentation; - inventory.

2. Cost measurement:

Valuation - monetary value;

Calculation - calculation of the cost of a unit of production, service.

3. Current account:

Check; - double entry.

4. Final summary:

Balance sheet as the main form of reporting;

Reporting, i.e. scorecard system.

Topic 2. Accounting documents

The generally accepted carrier of information is a paper carrier, referred to as the primary document. The Federal Law “On Accounting” establishes that each operation for receiving, issuing funds and material assets is accompanied by the preparation of primary accounting documents, and individuals and representatives of legal entities participating in the operation must receive full copies of these documents.

An accounting document is a written evidence that confirms the fact of business transactions, the right to perform them, or establishes liability for the values entrusted to them. Names of accounting documents - more than 1.5 thousand. Classification of accounting documents.

1. At the place of commission:

Internal documents - do not go beyond the boundaries of the enterprise, there are fewer requirements for them;

External - several organizations are connected here (payment order to the bank).

2. By appointment:

Administrative documents (order);

Executive documents - reflect the operation (invoice for internal movement);

Combined (expenditure and cash warrant - contains a requirement (to issue money) and execution - a note on issue).

3. According to the method of coverage of business transactions:

One-time (cash)

Cumulative.

4. According to the degree of generalization:

Source documents;

Consolidated documents - summarize the information of primary documents.

5. By typical level:

Model documents, i.e. state standard forms have been established (currently for all cash and bank documents);

Specialized - documents on accounting for production, depending on the industry.

The concept of a fictitious and forged document is associated with the primary and consolidated document.

The fictitious document is fictitious; a forgery is detected when a registration in the summary document of a fictitious primary document is detected. The summary document will have a link to the primary document, there is no document itself.

Forged document. There are documents of material and intellectual forgery. Material forgery - a document with erasures, corrections, additions (mechanical forgery). Documents of intellectual forgery reflect transactions that were not actually committed. At the same time, a document in which a fictitious transaction with inventory items is recorded. They call it non-commodity, and with money - a non-monetary document (for example, a commodity report). The purposes of issuing such documents are different, but all are mainly aimed at theft. The main goals of bulk operations:

Concealment of shortages or surpluses during the inventory;

Posting of non-received materials in order to appropriate the funds intended for their acquisition;

Write-off of stolen missing values for settlements with buyers and customers (for receivables).

Documentation requirements:

1. Today, documents are filled in with a ballpoint pen, printed on a typewriter or output to a PC. There should be no colored pastes, pencil.

2. In monetary documents, the amount is indicated in figures and in words.

3. Making corrections to cash and bank documents is not allowed. Others can be corrected (signature, the parties stipulate corrections).

4. All details must be filled in the document. There is an album of unified forms. If it does not contain a sample document, then the required details of the document should be drawn up in this one:

Title of the document;

The date the document was drawn up;

The name of the organization on behalf of which the document is drawn up;

Measures of business transactions in natural and monetary terms, can only be in monetary terms, where there is no natural.

The name of the officials responsible for the business transaction and the correctness of its execution;

Personal signatures of the indicated persons. Monetary documents are signed by the head and chief accountant. The director may transfer the right to sign to another person by order of the enterprise.

Additional details in the document may be at the discretion of the enterprise.

For the correct setting of accounting at the enterprise, a base for registering primary documents is created, i.e. Each document has its own code - a one-time unique number. The number is assigned upon registration in the registration book (numbered, laced, registered at the enterprise). The numbers change annually from January 1st. Large wholesale organizations sometimes change numbers quarterly in accordance with the approved accounting policies of the firm.

A single standard document form has been developed centrally throughout Russia. An example is cash and banking operations.

All primary documents are summarized for the accounting period. Their information is accumulated and systematized in accounting registers - in accounting registers, which can be compiled per day, per week, per decade, month, half a year, year.

To date, accounting registers can be filled in manually and with the help of accounting programs. And in appearance, accounting registers are books (warehouse accounting book, cash book), cards (materials warehouse accounting card). Turnover sheets, journal-order, videograms, machinegrams.

The accounting records show:

1. Balance of valuables at the beginning of the period.

2. Admission.

3. Issuance, write-off (everything that reduces their number).

4. Balance of valuables at the end of the period.

2 and 3 are drawn up as primary documents.

Ways to correct errors in accounting registers:

1. Corrective. An incorrect entry or amount is crossed out, then the correct one is inscribed and the correction is specified by the person who made it - in quotation marks "To believe corrected", signature, seal. It is crossed out with one line so that the crossed out is read.

2. "Red reversal". An incorrect, erroneous entry is repeated in red, followed by the correct one written in ordinary ink. Everything that is written in red either automatically cancels what is written above, or is subtracted from the above. There is a concept - "unilateral reversal".

3. Method of additional wiring. It is used in cases where a smaller amount is erroneously reflected in the accounting than it appears in the document.

For example, it was D 10 K 60 - 4000, but it should be 4200

we draw up D 10 K 60 - 200, everything adds up.

Operations are reflected sequentially: primary document - accounting register - reporting form (balance sheet). Lack of related documents may indicate an offense.

Illegal actions are externally reflected in the credentials mainly in three forms:

Contradictions in the content of a separate document;

Contradictions between the content of several related documents;

Deviation from the usual movement of homogeneous values.

In this regard, three groups of research documents are distinguished.

Topic: Techniques for researching documents

1. Research of a separate document.

2. Study of related documents.

3. Deviations from the normal (usual) movement of values.

One single document can be examined in three ways.

1. Formal verification or external examination of the document. Consists of two stages:

Analysis of compliance with the established form of documents;

Detailed study of the details of documents.

May attract attention: violation of formal requirements: use of forms of improper form; lack of separate details; the presence of improper details (extraneous entries and marks on the document).

Contradictions can be identified:

1) formal - identical elements of different details are compared. Sometimes there are discrepancies in one document (corner stamp at the top and seal at the bottom);

2) logical - combinations of details are compared with generally accepted ideas about the normal economic activity of the enterprise. For example, the document itself was compiled by today's date, the link in it to a document that was not created, is later.

2. Arithmetic check - checking the correctness of the totals horizontally and vertically. There may be mechanical overestimation of the totals.

3. Regulatory verification - verification of the compliance of the content of the operations reflected in the document with the current regulations, rules, instructions, consumption rates, tariffs, etc. Documents that are correctly executed, but illegal in content, can be identified.

All accounting documents can be divided into:

1. Benign:

- properly designed;

- reflecting operations legal under the content;

- reflecting operations that are valid in content

2. Poor quality:

- incorrectly formatted

Forms of improper form;

· incomplete details;

Inappropriate details

- reflecting operations illegal in content;

- reflecting operations that were not actually performed (they could not be performed in full or in part):

forged documents:

Ø falsified (material forgery);

Documents containing random errors.

Regulatory inconsistencies can indicate forgery in the accounting document where they are found, and become a signal for checking related documentation.

Exploring related documents

Forged documents that do not differ in appearance from genuine ones (for example, a non-goods invoice) can (can) be detected by comparing this document with others reflecting the same transaction, or possible business transactions, i.e. traces remain in the form of inconsistencies in the system of interconnected documentation.

This group includes two methods.

1. Counter check. Comparison of different copies of the same document, which may be in the files of several related organizations or in different divisions of the same enterprise. A counter check is effective in the following cases:

When at least one of the copies is preserved, while the others are destroyed or missing for some reason;

When all copies have been preserved, but discrepancies have been found in their content.

For example, according to the scheme of movement of inventory items, the consignment note plays the role of a different document:

According to the bill of lading from the Customer, it is possible to restore the expense document to the Supplier, etc. (vice versa).

2. Mutual control. The fact of the movement of material assets is established on the basis of not only incoming and outgoing documents. But also settlement cash and bank documents interconnected with them. Here, related operations are checked.

You can check: payment of valuables; who paid for transport services; warehouse accounting registers for waybills from the Supplier (Customer).

Mutual control is widely used together with a counter check; it can be used separately to check documents that are drawn up in one copy (for example, a write-off act, payroll). Mutual control is used to clarify the circle of persons who took part in the violation.

Deviations from the normal (usual) movement of values

If the balance of values by a certain number and its subsequent receipt is less than the expenditure for the same period, this is a deviation from the usual movement of values. These discrepancies may result from:

Arithmetic error;

Forgery in documents;

Sales of unrecorded goods.

Four methods of research:

1. Account recovery according to documents. Applies in cases:

When accounting is neglected;

In case of accidental or deliberate destruction of registers, accounting, if the primary documentation is not destroyed;

If quantitative-sum accounting was not kept, i.e. there was no analysis.

The essence of the reception is to restore the record from the moment of the last inventory by the quantity and price of the received valuables according to the primary documents. For each item, a hotel card is created, which reflects each operation for the receipt and consumption of goods, the balance is determined and compared with the actual availability.

It is completely impossible to restore quantitative-sum accounting at retail trade enterprises, where the bulk of expenditure transactions are not documented, i.e. sale of goods for cash. In this case, the facts of registration of non-commodity documents can be established using the following method.

2. Control comparison of residues. Essence - for each item, a table is compiled separately, in which, according to primary documents, since the last inventory, the income and part of the expense are restored. The maximum possible balance is displayed, which is compared with the actual availability of valuables at the time of the check.

No. p / p	Name of inventory items	unit of measurement	Inventory balance at the beginning of the period	Documented parish Quantity / price	Documented expense Quantity / price	Maximum possible balance	Inventory balance at the end of the period	conclusions
No. p / p	Name of inventory items	unit of measurement	Inventory balance at the beginning of the period	Documented parish Quantity / price	Documented expense Quantity / price	Maximum possible balance	Inventory balance at the end of the period	Goods, the receipt of which is not confirmed by documents (surplus)	Possible sale for cash
1	2	3	4	5	6	7	8	9	10
	Potato Tomatoes

7=4+5-6 in stock 9 = 8 – 7 10 = 7 – 8

Possible origin of surplus:

unreceived goods;

Distortion of inventory balances;

Registration of non-commodity consumable documents;

Theft, miscalculation, body kit.

The search significance of draft records (documents of unofficial accounting) is great.

3. Analysis of the daily movement of inventory and cash. The essence of the reception is the daily comparison of incoming and outgoing documents, taking into account carry-over balances.

4. Comprehensive analysis of questionable documents. Includes all eight research techniques discussed above plus actual control techniques. The most important methods of actual control:

Checking the availability of material assets received by the enterprise according to dubious documents;

Checking the status of the funds in the mentioned document;

Comparison of documentary data with the results of specially organized control operations and checks (for example, control purchases in trade; control launch of raw materials into production; control measurements, measurements, weighing);

Obtaining written explanations from persons who signed the document being checked, or who were directly involved in the performance of business transactions;

Obtaining written certificates from related enterprises regarding the content of the documents being checked.

Topic 4: Inventory

Methodological basis for conducting an inventory

The methodological basis is the methodological guidelines for the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of June 16, 1995 No. 49.

Inventory is a check on a certain date of the compliance of the availability of property and calculations with accounting data. The state bodies that have the right to conduct inspections at any enterprise by virtue of their competence include: the Prosecutor's Office of the Russian Federation (on the basis of the Federal Law "On the Prosecutor's Office"), the police authorities (on the basis of the Law "On the Police"), the Inspectorate of the Ministry of Taxation (on the basis of the Law " On the State Tax Service), KRU of the Ministry of Finance (based on the Regulations on it), Tax Police, Pension Fund of the Russian Federation, SES, Antimonopoly Committee, Energy Supervision, statistics authorities, Committee on Land Reform, Goskomtsen, Gosstandart, architectural and construction supervision, etc. .

An inventory is carried out at a certain point by recalculating, measuring, weighing values, followed by a comparison of actual availability with accounting data. There are business processes that cannot be registered and documented at the time of their completion:

Loss of material values as a result of natural loss;

Errors in the receipt and release of goods, resulting in a re-grading (the 2nd grade was erroneously issued instead of 1);

Abuse: body kit, measurement, theft of valuables;

The result of an error in accounts.

The value of inventory is the actual control over the safety of property.

Part 2 of Article 12 of the Federal Law "On Accounting" defines the mandatory cases of inventory. An inventory is required:

when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

before the preparation of annual financial statements (annually from 01.10 to 31.12, planned inventory, all other - unscheduled);

when changing financially responsible persons;

upon detection of facts of theft, abuse or damage to property;

No forensic foundations, designed to be used in law enforcement to detect, fix and consolidate signs of traces of economic crimes. Question 2. The concept and essence of forensic accounting. Forensic accounting is the science of the methodology of the occurrence of economic crimes and the techniques and methods for their detection in law enforcement. ...

every month); 2) maintenance of accounting accounts as a means of current monitoring of the economic activity of the enterprise and determining its results. 2. Formation of forensic accounting as a branch of scientific knowledge and academic discipline Accounting is one of the types of professional activities carried out in the field of economic management. The content of this...

The edges of the areas. This marked the beginning of the existence in the USSR of a specialized institution, the main activity of which was the conduct of forensic accounting examinations, the generalization of best practices, the development of expert research, the training of expert accountants and the improvement of their qualifications. Unfortunately, in 1937 this institution was transferred to the jurisdiction of the People's Commissariat of Justice of the USSR, and ...

2. SUBJECT AND METHOD OF FORENSIC ACCOUNTING

Subject judicial accounting are objective laws of application of accounting and special accounting knowledge based on regulatory requirements in the field of specific legal relations (criminal law, civil law, arbitration), i.e. in the "man-law" system.

In the economic literature, there are other definitions of the subject of forensic accounting based on the recognition of the integration of heterogeneous knowledge.

In order to deepen the development of the theoretical provisions of forensic accounting on a fundamental scientific basis, as well as to effectively master the methods of economic and accounting research, a scientifically developed methodology of forensic accounting is needed.

In the concept of methodology, it is customary to distinguish two sides:

basic general theoretical provisions, principles of scientific research and its initial foundations;

methods (methods and techniques) of research.

The concept of methodology is much broader than the concept of method and includes the entire system of general theoretical concepts, principles, methods and terms of forensic accounting.

Thus, the methodology of forensic accounting is an integral system consisting of two parts:

general theoretical provisions of forensic accounting (subject and method); principles and basic grounds for the use of economic and accounting analysis in legal practice;

theoretical foundations for the application of various forms of special accounting and other economic knowledge. For forensic accounting, as well as for other branches of knowledge, the dialectical method is the universal method of cognition.

In forensic accounting, a holistic approach is used to consider the results of the interaction of destructive factors of economic activity with the system of economic information. These interactions naturally manifest themselves in the form of various documentary, accounting and economic inconsistencies. The objectivity of the manifestation is due to the principle of consistency of the system of economic information, which is based on a complete, objective reflection of both positive and negative aspects of economic activity (Fig. 3).

For the sake of clarity, the destructive factors in the figure are isolated from the system of economic activity, although they are its organic part. The destruction of information reflection is expressed in various inconsistencies of documentary, economic and accounting nature. This allows us to draw the following conclusions.

Firstly, the variety of reflection inconsistencies that occur, which are extremely numerous in practice, determined by the complex structure of economic information, is leveled out by the fact that the nature of their origin is the same and is the result of the interaction of destructive factors with other components of the economic activity system (technological processes of production, information processing and etc.).

Secondly, all types of inconsistencies in the system of economic information are united by genetic links and lend themselves to classification and research.

Thirdly, these circumstances make it possible to use a set of economic methods with which these types of inconsistencies can be investigated, i.e. methods of documentary accounting and economic analysis.

Judicial accounting, covering and transforming these methods, puts them at the service of legal practice. Therefore, the most important part of the general provisions of forensic accounting are the characteristics of the methods of accounting, economic and documentary analysis and recommendations for their use in the practice of lawyers (Fig. 4).

The application of the dialectical method in forensic accounting is a creative process that requires deep knowledge in the field of economics and accounting, understanding the specifics of the subject of forensic accounting. The dialectical method does not exclude but presupposes other scientific methods. General scientific methods are those that are used in all branches of human activity, for example, in law, economics, etc.

Rice. 3. System of economic information.

Rice. 4. Methods of judicial accounting.

General scientific methods allow to deepen the knowledge of the subject under study and reveal the most general properties and patterns of reality. General scientific methods include such as analysis, synthesis, comparison, induction, deduction, generalization, etc.

Analysis is a mental decomposition (dismemberment) of an object into its component parts. Through this method, it is possible to study (establish) individual facts of the economic activity of an enterprise, to penetrate into the depths of the phenomenon or process under study. For example, the exposure of theft and abuse is carried out by analyzing the movement of material values at a certain point. At the same time, the analysis cannot give a picture as a whole, for example, for the entire enterprise. This provides synthesis.

Synthesis is a mental association (connection) of the parts of the subject dissected (decomposed) by analysis. This method allows to generalize the revealed facts, to separate the typical from the random, the main ones from the secondary ones, and to draw the final conclusions.

Comparison is a way of comparing and logically analyzing accounting data, aimed at identifying contradictions, deviations and violations in accounting records when investigating criminal cases of theft and other abuses. Depending on the direction and purpose of the study, comparison can act as a simple or complex analytical technique. So, through a simple analytical technique, obvious differences in documents and accounting records are revealed (for example, the absence of the necessary details, dates, signatures, etc.). A complex analytical technique is a complex thought process that allows you to identify inconsistencies and deviations in accounting. This is achieved by comparing the content of accounting documents with the requirements of regulations and instructions for accounting and reporting in order to establish their compliance or non-compliance.

A complex analytical technique includes induction (a train of thought from the particular to the general), when from the knowledge of individual facts and phenomena they come to general provisions, and deduction (a train of thought from the general to the particular), when knowledge of individual objects and phenomena is derived from the general rule. . With regard to accounting: the first option is a check in the direction from primary documents through accounting registers to consolidated reporting; the second option is in reverse order.

Special method Forensic accounting is a set of methods and techniques used by lawyers, experts, auditors and specialists in the process of familiarization, study and research of economic information.

The methods of forensic accounting are constantly being improved, as its subject changes and is filled with new content. The link in this process is the object of study and research - economic activity, which is reflected in the system of economic information, materializing in a variety of documents. The main purpose of the forensic accounting method is to identify and eliminate accounting economic and documentary inconsistencies as specific forms of manifestation of destructive deviations in economic activity.

Thus, to special methods forensic accounting include:

method of accounting analysis based on the use of control functions of the elements of the accounting method (balance sheet, accounts, double entry, valuation and calculation, etc.);

a method of economic analysis based on the principle of consistency of an interconnected system of technical and economic indicators (cost, production level, electricity consumption, etc.);

a method of documentary analysis based on a comprehensive economic and legal assessment of documents as material carriers of information about negative deviations that exist in economic practice.

Studying and investigating specific issues of economic activity, lawyers and specialists in the field of accounting, economics should approach them using all the methods accumulated by practice and developed by the theory of forensic accounting. The lack of such knowledge among lawyers, experts and auditors adversely affects their practice. At the same time, a deep understanding of the system of methods, their relationship and interdependence allows the most effective way to resolve the issues that arise before them, and has a direct impact on the quality of the work of the legal service, investigative and judicial authorities, experts and auditors in the investigation and trial of criminal cases of theft. . Clarification of the subject and method of forensic accounting allows us to approach the issue of its system, which consists of two parts: general and special.

In the general part, the tasks of forensic accounting, its subject and method are considered; the main provisions of the use of accounting and economic, documentary analysis in legal practice; in particular - the forms of use of special accounting and other economic knowledge, the limits of their application in criminal and civil proceedings; general methodological and organizational bases for the appointment and production of forensic accounting expertise, audits, as well as the participation of specialists; forms and methods of preventing theft, malfeasance and economic crimes developed with the help of special knowledge of experts (the so-called expert prevention).

Forensic accounting as a science and as an academic discipline has gone through three main stages in its development:

1) compiling the database of forensic accounting, the emergence of forensic accounting (from the 50s of the XX century to 1975);

2) formation of forensic accounting (from 1976 to 1990)

3) further development of forensic accounting (from 1991 to the present time). I stage. Until the 50s of the XX century, forms of application of special

accounting knowledge in legal practice, during the opening of thefts and other crimes, such as: forensic accounting expertise, planning and economic expertise, documentary audit, inventory - acted and developed autonomously from each other, there was no single methodological basis (base) for their use.

In the 50s of the XX century, through the efforts of prominent Soviet scientists - S.S. Ostroumov, S.P. Fortinsky, V.G. Tanasevich, N.V. Kudryavtseva and others - energetic measures were taken to create a methodological base for forensic accounting.

The emergence and development of the theory of the application of special accounting knowledge has been carried out for a long time in the form of an applied discipline, such as the Fundamentals of Accounting and Forensic Accounting "expertise". But the narrow scope of this subject does not correspond to the content of the subject "Forensic Accounting", and on its basis a new complex academic discipline "Forensic Accounting" In 1975, the first textbook "Forensic Accounting" was created, edited by S.S. Ostroumov.

Thus, forensic accounting becomes the methodological basis for the use of economic methods, special accounting and economic knowledge in the field of law. It enriches legal and expert practice, develops new methods of use and, in turn, develops through this practice.

II stage. In 1980, the second textbook "Forensic Accounting" was published by the group of authors: G.A. Atanesyan, S.S. Ostroumov, S.P. Fortinsky, V.G. Tanasevich.

Professor, Doctor of Law S.P. Golubyat-Nikov (Gorky Higher School of the Ministry of Internal Affairs of the USSR) took a great part in the development of forensic accounting as an academic discipline. In 1989, the third textbook on forensic accounting was published, edited by S.P. Golubyatnikov and G.A. Atanesyan.

A significant part in the development of forensic accounting at this stage was taken by the works of famous Soviet scientists: V.G. Lyubshin, A.M. Romashov, L.I. Georgiev, T.M. Arzumanyan, P.K. , G.A. Shumak, A.M. Goldman, A.R. Shlyakhov and others. During these years of formation and development of forensic accounting, there is a process of further development (competition) of such disciplines as “Fundamentals of Accounting and Forensic Accounting “Expertise” (in 1976 and 1980, textbooks by S.P. Golubyatnikov, N.V. .Kudryavtsevoi and S.P. Golubyatnikova, I.Ya. Tselishcheva) "Forensic accounting expertise" (in 1981. The textbook by A.I. Romashov comes out of print, in 1985 - Textbook by V.K. A.R. Shlyakhova).

Of great importance in the development of forensic accounting were the measures for the integrated development of the BHSS apparatuses, which were adopted by the USSR Ministry of Internal Affairs in 1985.

III stage. Forensic accounting is a special applied discipline that studies issues related to the application of accounting and economic analysis in legal practice. This academic discipline serves as a theoretical basis for the use of special economic and accounting knowledge in criminal, civil and economic processes. This determines the content of the subject "Forensic accounting", which includes issues of both economic and legal nature.

The third stage in the development of forensic accounting in Ukraine is associated with the activities of the scientist M.I.Kamlyk (National Academy of Internal Affairs of Ukraine), who wrote the textbook "Forensic Accounting". The first edition of the book was published in 1995. Radical changes in the reform of accounting in Ukraine, its transition to national standards and preparation for the transition to international standards, as well as a significant update of the legislative and regulatory framework led to the preparation and publication of new textbooks by the specified author-scientist (in 2000 and in 2007).

In 2004, the textbook "Forensic Accounting" was published by scientists of the National Law Academy named after Yaroslav the Wise -

V.M.Glibko and O.P.Buschan. The authors of this textbook indicate that forensic accounting is a complex applied discipline that combines economic and legal fields of knowledge, and divides it into two parts - general and special. In the general part, the issues of accounting, economic and documentary analysis of the economic activity of enterprises are considered. A special part studies the issues of improving and the procedure for appointing and using in the process of authorized activities of law enforcement and other bodies exercising the functions of management and control, inventory materials, documentary audit and forensic accounting expertise.

For the period from 2004 to 2009 Several textbooks "Forensic Accounting" by various authors have come out of print.

In modern times scientists are trying to improve the theoretical and practical bases of forensic accounting, as this discipline has firmly entered the educational and scientific life. Forensic accounting, as an academic discipline, should enrich cadets and students - future lawyers - with the necessary knowledge in the field of accounting, economic analysis, documentary audit, forensic economic (forensic accounting) expertise and auditing. This discipline is constantly in search and develops and improves.

2. Next-forming function

3. Protective function

Forensic accounting structure

It consists of two parts:

1. General part. It considers the subject, object and methods of forensic accounting

2. Special part. This part examines the use of special economic knowledge in legal practice. In this regard, the following questions are considered in this part:

a. Documentary audit carried out at the request of law enforcement agencies

b. Forensic accounting expertise

c. Use of a specialist accountant in investigative, judicial actions

Legal basis of forensic accounting

1. The Constitution of the Russian Federation - Articles 8, 34, 71, as well as federal legislative acts - Federal Law "On Accounting" No. 129-FZ, Federal Law "On State Expert Activities in the Russian Federation" No. 73-FZ of May 31, 2001, Federal Law " on audit activity” (as amended in December 2008), the Tax Code of the Russian Federation, the Civil Code of the Russian Federation, the Labor Code of the Russian Federation, the Criminal Code of the Russian Federation, the Customs Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation, the Code of Criminal Procedure of the Russian Federation, the Code of Civil Procedure of the Russian Federation, the Arbitration Procedure Code of the Russian Federation.

2. Decrees of the President, Decrees of the Government of the Russian Federation - Chart of Accounts and instructions for its use, accounting regulations (there are more than 24 of them, but for example, accounting for inventories, accounting regulation 3 \ 01 approved by Order of the Ministry of Finance dated 9 July 2001), guidelines for the inventory of property and financial liabilities

3. Normative acts of other departments and ministries. Central Bank of the Russian Federation - "the procedure for conducting cash transactions" instruction of the Central Bank of the Russian Federation No. 40 of 1993, the regulation on cashless payments in the Russian Federation; regulations of sectoral ministries and departments.

4. Local acts that are developed and approved in the organization itself. The most important LNA is the Order (order) on the accounting policy of the organization, which discloses the accounting and tax policies of the organization

Forensic accounting methods

Forensic accounting methods are constantly being improved - the main purpose of these methods is to identify and establish accounting, economic and documentary inconsistencies. Forensic accounting methods are divided into 2 groups:

1. General methods that are inherent in any science. These include:

c. Induction

d. Historical approach

e. Quantitative and qualitative analyzes

f. Economic and mathematical methods

g. Factor analysis

h. Abstraction

2. Special (specific) methods of forensic accounting. These include:

a. Method of accounting analysis, which is based on the use of elements of the accounting method to identify accounting inconsistencies. The elements of the accounting analysis method include:

i. Documentation

ii. Inventory

iv. double entry

vi. Calculation

vii. Balance

viii. Reporting

b. The method of economic analysis, which is based on the principle of consistency of an interconnected system of technical and economic indicators, for example, the cost of products, works, services, consumption of raw materials, electricity, production level, profitability. Economic analysis reveals economic discrepancies

c. Method of documentary analysis. It is built on a comprehensive economic and legal assessment of documents as material carriers of information about negative deviations that exist in the economic practice of an economic entity. Documentary analysis is used to identify documentary inconsistencies in a single document, in related documents and documents displaying homogeneous transactions.

Method of accounting analysis

Due to the fact that economic accounting in the Russian Federation is associated with the methods of accounting analysis, we will first consider it.

Business accounting in the Russian Federation

It consists of the following types of accounts:

1. Operational accounting

Conducted in the organization as needed. Operational accounting data is necessary for management personnel to make operational management decisions. Operational accounting information can be obtained by telephone, fax, in an oral conversation, with the help of operational reports on the production of products, their implementation. Most often, operational accounting is kept in warehouses, in the personnel department, as needed in the accounting department, planning and financial department.

2. Accounting

Accounting according to the Federal Law "On Accounting" Article 1 is an ordered system of collecting, monitoring, measuring, registering, processing and obtaining information in monetary terms about the property, obligations, business transactions of an economic entity and their movement through continuous continuous and documentary accounting. This definition defines the signs of accounting, which include:

a. Documentation of business transactions

b. Continuity, that is, business transactions should be reflected in accounting from day to day continuously

c. Solid

3. Statistical accounting

It is associated with the reflection of mass qualitatively homogeneous socio-economic phenomena, mainly on the scale of the industry of the economic region (district, region). This type of accounting abstracts from specific facts. Legal entities must, after their registration, be registered with the statistical authorities and provide them with statistical reports. To obtain statistical data, primary, reporting data, operational and accounting indicators are used. Statistical reporting is:

a. Multiple, that is, urgent. It is also sometimes called "monthly".

b. quarterly

c. Annual.

All three types of reporting represent large and medium-sized organizations. Small enterprises submit statistical reports at the request of the statistical authorities. Forgeries in statistical reporting can be identified by comparing them with operational and accounting data.

4. Tax accounting

With the adoption of the second part of the Tax Code of the Russian Federation, taxpayers are required to keep tax records (Article 313 of the Tax Code of the Russian Federation). Tax accounting is a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation. Tax accounting is carried out in order to form complete and reliable information on the procedure for accounting for taxation purposes of business transactions carried out by the taxpayer during the reporting tax period, as well as to provide internal and external users with information to control the correctness of the calculation, completeness and timeliness of the calculation and payment of tax to the budget. The content of tax accounting data is a tax secret.

In conclusion, we note that all types of economic accounting are interconnected and complement each other.

Source classification

Sources are divided into 2 groups:

1. Own sources. These include:

a. The authorized capital is the value of fixed and working capital at the disposal of the organization at the time of its entry into operation. The authorized capital is formed at the expense of share contributions, contributions of the founders and sold shares. The authorized capital can both increase and decrease.

b. Reserve capital - it is formed by deductions from profits. Reserve capital is a special-purpose fund intended for the restoration of fixed assets, and a social sphere fund (material incentive fund, accumulation fund)

c. Additional capital is the increase in the value of non-current assets, revealed by the results of their revaluation, the amount of the difference between the sale and par value of shares, received in the process of formation of the authorized capital. With a subsequent increase in the authorized capital by selling shares at a price exceeding the nominal value. Revaluation of fixed assets (non-current assets) is carried out in terms of inflation using coefficients approved by the Ministry of Finance. Revaluation of fixed assets is the replacement cost of fixed assets in terms of inflation.

d. Retained earnings is the financial result of the organization's work. Retained earnings are of the reporting year and previous years

e. Target financing is the receipt of funds from other organizations or individuals or from the budget, which are intended for the implementation of targeted activities.

2. Borrowed sources of economic funds formation. These include:

a. Long-term liabilities are bank loans, loans. Borrowed funds are provided to the organization for temporary use and after a certain period they must be returned. Long-term liabilities are associated with long-term accounts payable. The term of this debt is more than a year. Long-term credits and loans are used for the introduction of new technology, equipment modernization, development of new products and other needs.

b. Short-term liabilities

i. Accounts payable on loans and borrowings

ii. Accounts payable for settlements with suppliers, contractors, with the budget for taxes and fees, for settlements with state non-budgetary funds (social insurance fund, pension fund, compulsory medical insurance fund), settlements with personnel for wages and others. Accounts payable according to the calculations of the second group can be used for any purpose related to the acquisition of economic assets until the date of repayment of this debt.

Accounting methods

The accounting method that underlies the specific method of forensic accounting is accounting analysis. The accounting method consists of techniques and methods by which the economic activity of organizations is reflected in accounting. Each individual trick or method of a method is called its element. The elements of an accounting method include:

1. Documentation is a means of legal registration of each business transaction. Documentation is based on accounting documents.

2. Inventory, during which the completeness and reliability of accounting data on the availability of all types of economic assets of the organization are checked

3. Accounts of accounting. They are intended for grouping and current accounting of homogeneous business transactions and the movement of homogeneous funds of the organization. Accounting accounts are a way of current registration of homogeneous economic assets, their sources and business transactions.

4. Double entry. According to Article 8 of the Federal Law "on accounting" - this is a way to reflect each business transaction simultaneously on two interconnected (corresponding) accounting accounts in an equal amount. This record allows you to understand the internal connection of phenomena, the economic meaning and content of each operation.

5. Valuation is a way of expressing in monetary terms the property of an organization and its sources

6. Calculation is the calculation or determination of the actual cost of products, works, services, that is, business processes or labor products

7. Balance - according to Article 13 of the Federal Law "On Accounting" this is a way of periodically summarizing and reflecting the state of the organization's economic assets and their sources on a certain date

8. Reporting is a summing up of the economic activity of an economic entity for a certain period (month, quarter, half year, year). Accounting reporting is a unified system of data on the property and financial position of the organization and on the results of its economic activity

9. Accounting statements are compiled on the basis of accounting data in accordance with the established forms of the Ministry of Finance.

All of the above elements of the accounting method are interconnected, which allows you to systematically take into account and control the economic activities of the organization. Together, the elements of the accounting method ensure the timeliness, validity and reality of accounting data. To link accounting with the practice of using each of these elements of the method, it is regulated by the relevant laws, regulations, instructions developed and approved by the relevant authorities.

The legislation of the Russian Federation on accounting consists of:

1. Federal Law "On Accounting", which establishes a unified legal and methodological framework for organizing and maintaining accounting in the Russian Federation

2. The Tax Code of the Russian Federation, which defines the legal basis for tax accounting, the formation of the cost of production (costs), as well as the use of a simplified system of taxation, accounting and reporting for small businesses

3. Civil Code of the Russian Federation. He consolidated the principles of a legal entity, including the existence of an independent balance sheet.

4. Labor Code of the Russian Federation

5. Customs Code of the Russian Federation - for foreign economic, foreign trade activities

6. Budget Code of the Russian Federation - for budgetary organizations

Second level

1. Decrees of the President of the Russian Federation, Decrees of the Government of the Russian Federation.

2. The Ministry of Finance, which develops and approves:

a. charts of accounts and instructions for their use,

b. accounting regulations,

c. instructions and guidelines regarding, for example, the rules for conducting an inventory

3. Central Bank of the Russian Federation

a. The procedure for conducting cash transactions

b. The situation of cashless payments in the Russian Federation

4. Departmental regulations of sectoral ministries and departments

5. Regulations at the level of the organization itself. For example, an order on the organization's accounting policy, job descriptions, etc.

Subject, object and methods of forensic accounting

Forensic accounting is a special legal discipline that arose at the intersection of accounting theory and jurisprudence.

The subject of this discipline is the objective laws of the application of accounting and special accounting knowledge in the field of specific legal relations: criminal law, civil law and arbitration. This definition of the subject of forensic accounting complements the definition of the subject of forensic accounting through the protective functions of accounting and the patterns of their use in legal practice. Thus, the subject of forensic accounting is the protective functions of accounting and the patterns of their use in legal activities, operational-search activities, investigative and judicial activities.

In this case, the protective functions of accounting should be understood as functions that ensure the protection of the property interests of all economic, that is, economic entities that have the right to own material and monetary resources.

The following functions of accounting are considered in forensic accounting:

1. Preventive (warning) function

It is manifested in the ability of accounting to hinder the commission of illegal acts in the process of carrying out economic activities and the reflection of this activity in accounting. This function consists in preliminary control over the economic activity of an economic entity and thereby prevents the commission of illegal acts.

2. Next-forming function

It manifests itself in the formation of traces of a committed illegal act in the accounting data. An example would be a payment order.

3. Protective function

It manifests itself through the use of accounting data in the activities of control and auditing and law enforcement agencies. As we can see, the protective function works later. Based on the ability of accounting to form informational reflections (signs, traces) of actually occurring, legally significant processes and operations.

The subject of forensic accounting determines the existence of two interrelated objects:

1. One of these objects is accounting as a type of professional activity associated with the collection, processing and use of economic information. Legal regulation and the general procedure for this activity is of particular interest to lawyers, since accounting data form information about the economic activities of the enterprise, which are used as evidence in criminal, arbitration and civil cases.

2. The second object is illegal acts that are committed under the guise of accounting operations. They can be carried out at various stages of the collection, processing and use of economic information, that is, the second object is associated with the forensic aspect.

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Topic 1. Subject, method of forensic accounting

Topic 2. General characteristics of the accounting process. Accounting documents and accounting registers

Topic 3. Methodology for detecting crimes based on primary accounting documents

Topic 4. Forms of using special accounting knowledge in legal practice

Topic 5. Subject, method of documentary revision. The order of appointment and registration of results

Topic 6. Inventory. Order of appointment and holding

Topic 7. Legal aspects of auditing

Topic 8. Subject, method of forensic accounting expertise

Topic 9. Subjects of forensic activities. Rights, duties and responsibilities

Topic 10

Topic 11. Forensic accounting expertise in court

Topic 12. General provisions of accounting in industrial enterprises. Accounting policy of the organization

Topic 13. Use of accounting information in the investigation of illegal activities in the accounting of funds

Topic 14

Topic 15

Topic 16

Topic 17. Use of accounting information in the investigation of illegal activities in trade and public catering

Topic №1 "Subject, method of forensic accounting"

I. The subject of forensic accounting

Forensic accounting is a special complex discipline that deals with the research and development of theoretical and practical issues of using special economic and accounting knowledge in specific areas of legal practice.

The subject of forensic accounting is the protective functions of accounting, which determine the patterns of their use in legal practice. In this regard, the following accounting functions are distinguished: protective (trace-forming); preventive.

Knowledge of the complex mechanism of interaction between accounting, economic and criminal activities is necessary in order to identify and recognize the traces of this interaction that are formed in the system of economic information. In forensic accounting, such accounting and information traces are usually divided into three groups: economic, documentary and accounting.

2. Methods of forensic accounting

The objects of forensic accounting (accounting data, reports, planning and analytical documents, etc.) are constantly changing due to changes in the economy, accounting, control, analysis of economic activity, therefore, forensic accounting must constantly and timely change, taking into account these changes. , generalize practice and give evidence-based recommendations that contribute to the improvement of the work of lawyers. In this sense, the methodology of forensic accounting is of great importance.

Forensic accounting uses general scientific (analysis-synthesis, induction-deduction, analogy, modeling, concretization, experiment, system and functional analysis, etc.), private (calculation-analytical, documentary, economic-legal), as well as special accounting methods .

Thus, the special methods of forensic accounting include:

method of accounting analysis based on the use of control functions of the elements of the accounting method (documentation, balance sheet, accounts, double entry, valuation, inventory, etc.);

a method of economic analysis based on the principle of consistency of an interconnected system of technical and economic indicators (cost, labor costs, etc.);

a method of documentary analysis built on a comprehensive economic and legal basis for evaluating documents as material carriers of information about negative deviations that exist in economic practice.

All of these methods are used by authorized entities, i.e. controlling (auditors, auditors, chief accountant) and law enforcement agencies (operatives, investigators, investigators, experts, judges) using legally defined procedures.

Thus, forensic accounting is a complex economic and legal discipline based on accounting, which is engaged in research and development of theoretical and tactical issues of using special accounting and other economic knowledge in legal practice.

To identify documentary traces of crimes, forensic accounting refers to the theory and practice of documentary audit. The borrowing of audit methods is here again supplemented by a system of practical recommendations for their most effective use in order to identify and prove economic crimes. The starting point of the recommendations is the knowledge of the specific mechanisms of trace formation caused by the features of typical crime methods.

Accounting analysis techniques for forensic accounting cannot be considered borrowed. They were developed mainly in the theory of forensic accounting expertise, which in a certain sense (from the point of view of the professional training of expert accountants) is just forensic accounting.

3. Accounting meters

Natural meters are used in accounting for funds in the form of material assets: they determine the amount of household funds and work performed.

Labor meters are used to determine the labor costs for the production of products or the performance of any work. This information is determined by the amount of time spent in days, hours, minutes.

Monetary meters are generalizing, as they allow you to combine and calculate in a single meter (rubles, dollars, etc.) various means and business processes.

Topic No. 2 “General characteristics of the accounting process. Accounting documents and accounting registers»

Organization of accounting in industrial organizations

The organization of accounting is a scientifically based system for fulfilling the conditions and elements of building an accounting process in order to obtain reliable and timely information about the economic activities of the organization and to control the rational use of labor, production and financial resources.

All legal entities (organizations, enterprises, institutions) must keep accounting records of their economic activities, regardless of their organizational and legal form.

In accordance with the legislation on accounting, the heads of the organization are responsible for the organization of accounting and compliance with the law when performing business operations.

The heads of organizations can, depending on the volume of accounting work (part 2 of article 6 of the Federal Law No. 129):

a) establish an accounting service as a structural unit headed by a chief accountant;

b) introduce the position of an accountant;

c) transfer, on a contractual basis, bookkeeping to a centralized accounting department, a specialized organization or a specialist accountant;

d) to keep accounting records personally.

Accounting is an independent structural subdivision of an economic entity. It is headed by the chief accountant (senior accountant), who has subordinate accounting and accounting workers who can specialize in certain areas of accounting work.

The accounting department includes a cashier who, in accordance with his official duties: carries out operations for the receipt, accounting, issuance and storage of funds and securities with the obligatory observance of the rules ensuring their safety.

In terms of accounting for material assets, warehouse managers work in close contact with the accounting department. The warehouse manager must comply with all accounting requirements.

With cashiers, storekeepers and other financially responsible persons, the administration of the organization, in order to ensure the safety of entrusted material assets, concludes an agreement on full individual liability.

Correction of erroneous entries in the accounting system

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them. Unspecified corrections are not allowed in primary documents and accounting registers. Correction of an error in the accounting register must be substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction. Corrections are not allowed in cash and bank documents.

When filling out accounting documents (registers), unintentional errors may be made due to fatigue, negligence of an employee, malfunction of a calculator or other equipment.

In practice, the most common errors in writing the text of the operation, when they lead to the compilation of incorrect wiring and inaccuracies in the calculations.

There are the following legitimate ways to correct erroneous entries:

a) proofreading - crossing out with one thin line of the wrong text or amount so that you can read the crossed out, and inserting the correct information above the crossed out text with the appropriate reservation.

This method is used when an error is detected in the reporting period before summing up the accounting register;

b) additional entry. This method is used when errors are detected in the following cases: a separate entry (i.e., accounting entry) from the primary document is missing in the accounting register; if the amount of a business transaction is erroneously underestimated when recording in the accounting register.

c) a reversal entry (the “red reversal” method, i.e. restrictions). These are additional entries of numbers in red ink. The amount highlighted in red is subtracted when calculating the totals in the registers (sometimes the amount to be reversed is taken in a frame);

Source documents. Required details

All business transactions carried out by the organization must be documented by supporting documents. They serve as primary accounting documents on the basis of which accounting is maintained. Primary documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain mandatory details.

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant. Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.

A feature and one of the requirements for this type of documents is that the primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Primary documents received by the accounting department are subject to mandatory verification in terms of form (completeness and correctness of execution, filling in details) and content (legality of documented transactions, logical linking of individual indicators)

Documents consist of separate elements (indicators), which are called details.

All details are divided into mandatory and optional. In accordance with the requirements of the Regulation on accounting and financial reporting in the Russian Federation, approved by the order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n (as amended by the order of the Ministry of Finance of the Russian Federation of March 24, 2000 No. 31n), primary documents must contain the following required details:

Name of the document (form), form code;

The name of the organization on behalf of which the document is drawn up;

date of compilation;

Measuring instruments of business transactions (in physical and monetary terms);

Name of the positions of persons responsible for the business transaction and the correctness of its execution;

Personal signatures and transcripts (including cases of creating documents using computer technology).

As necessary, additional details may be included in the content of the document: the State Emblem of the Russian Federation, the emblem of the organization, the name of the parent organization, the index of the communications enterprise, postal, telegraphic address, number, reference to the index and date of the incoming document, the stamp of restricting access to the document, resolution , mark of control, visas, seal, surname of the performer and his phone number, mark of transferring data to a machine carrier, etc. at the discretion of the organization.

Accounting registers

Accounting registers (Article 10 of Law No. 129-FZ). Registers (collective documents by types of operations) are designed to systematize and accumulate information contained in primary documents accepted for accounting, for reflection in accounting accounts and financial statements. Accounting registers are maintained in special books (journals), statements, on separate sheets and cards, in the form of computerized machine diagrams, as well as on magnetic tapes, disks, floppy disks and other machine media. Business transactions should be reflected in registers in chronological order. order and grouped according to the relevant accounting accounts. They can be classified by purpose, content, form.

Topic No. 3 "Methodology for detecting crimes based on primary accounting documents"

Methods of documentary verification

Methods for studying documents used in audit and legal practice differ in their content, forms of implementation, objects, subject and tasks of the study, the range of objects of verification, scope and other features.

1. Methods for researching a single document include formal, normative and arithmetic checks.

Formal verification is an external examination of the accounting document, the study and mutual comparison of its details.

Regulatory verification of the content of a separate document provides for its study in terms of its compliance with applicable laws, regulations, instructions, rules, GOSTs, OSTs, TUs, raw material consumption rates, the correct application of prices, taxes, etc., as well as the appropriateness reflected in him a business transaction. The use of this method makes it possible to establish documents that are properly executed, but illegal in their content, due to which the latter become poor-quality, defective.

Arithmetic (counting) verification consists in establishing the correctness of the calculations of the total amounts made in the document.

With its help, you can identify arithmetic inconsistencies between partial and total amounts. The named inconsistencies can be identified both in horizontal lines (for example, when multiplying or adding), and in vertical lines (the correctness of the calculation in individual columns and the final amount, expressed both in quantitative, natural , and in terms of value) It also allows you to establish the correctness of calculating percentages, multiplying quantitative indicators by integral ones, etc..

At the same time, in order to hide the traces of theft and other abuses, suspected persons often produce forged documents that do not differ from genuine ones in appearance and do not contain internal contradictions. Such inconsistencies are sometimes expressed as contradictions in the content of several related documents.

2. Investigation of inconsistencies in the content of several interrelated (related) documents is carried out using two methods - counter verification and mutual control.

A cross check is a comparison of different instances of the same document.

Method of mutual control. Its essence lies in the use in any combination of a variety of documents that directly or indirectly reflect the business transaction being checked.

3. Deviations from the usual order of movement of values and performance of business operations, reflected in the accounting data are established by the following methods: restoration of accounting records according to documents (its particular cases, restoration of quantitative accounting, control comparison of balances), reverse costing (recalculation of finished products according to documents into raw materials, chronological analysis, comparative analysis).

Restoration of quantitative (quantitative-grade) accounting can be used when conducting a documentary audit in any sector of the economy, but most often this method is used in trade and public catering enterprises (warehouses, wholesale depots, shops, restaurants, canteens, etc.).

Control comparison of residues. This method is used to detect theft at retail and public catering enterprises in the case when it is impossible to apply the method of restoring quantitative accounting.

The essence of the control comparison method lies in the fact that the data on the balance of goods according to the inventory list at the end of the audited inventory period are compared with the final data on the movement of this product for the entire period, starting from the previous inventory.

Reverse costing (control recalculation of finished products in raw materials). The essence of the method lies in the fact that at catering establishments (restaurants, cafes, canteens), where the arrival of any values \u200b\u200bis indicated in products (weight of meat, consumption of ready meals), to restore quantitative accounting, recalculation of ready meals into products based on documents is used. , containing prices and consumption rates of calculation cards, technological cards, prescription collections. Based on the available documents on the manufacture and consumption (marketing, sale) of products of one type or another, the total amount of raw materials and materials used to manufacture the entire number of products is determined.

Chronological analysis is carried out by dividing the accounting period into shorter periods of time (a month is divided into decades, a decade into days, etc.).

Comparative analysis consists in mutual comparison of the content of different (but identical in form) documents that display operations similar in content. It is based on comparing the compared business transaction with similar ones in order to identify possible deviations that are difficult to explain by ordinary reasons.

Methods of actual control

Along with the methods of documentary verification of data in audit and law enforcement practice, a set of methods for the actual verification of business transactions is widely used.

Let's consider these methods in more detail.

1. Selective inventory of inventory items and cash.

2. Verification of the actual availability of values recorded in receipts and expenditure documents and inventory materials.

3. Verification of the real state of the farm funds mentioned in the content of the document

4. Performance of control operations with the participation of specialists or members of the public, the results of which are documented in separate acts. Here you can distinguish a number of techniques: the control launch of raw materials into production, control purchases, control measurements, etc.

a) control launch of raw materials (materials) into production. For this, appropriate experimental actions are carried out, for example, cutting fabrics, producing meat products, baking bread.

b) a test purchase is carried out by the inspector or the buyer in the presence of two members of the public. The purpose of the audit is to establish compliance with the rules of trade, financial or business activities. In the process of a test purchase, certain actions are imitated by the inspector, therefore, in essence, it is an imaginary sale and purchase transaction made by inspectors only to achieve a certain goal and without the intention of creating legal consequences corresponding to it (see Art. 170 and Chapter 30 Civil Code of the Russian Federation).

b) control measurements of the work performed are most often used to verify the performance of construction, installation and repair work. With their help, the actual volume and cost of the work performed is established and the correctness of their reflection in the work acceptance certificates and work orders is checked, as well as the correctness of the write-off of materials for the production of these works.

c) Analysis of the quality of raw materials, materials and finished products makes it possible to identify the facts of the use of defective raw materials, the replacement of some materials by others, cheaper ones, underinvestment in products, distortion of the quality indicators of accepted or manufactured products. This method of actual control is provided for in clause 13 of the Instruction on the procedure for conducting an audit and verification by the control and audit bodies of the Ministry of Finance of the Russian Federation, approved by Order of the Ministry of Finance dated April 14, 2000 No. 42n.

d) Obtaining written certificates from various enterprises regarding the audited business transaction or the content of the audited documents.

e) Obtaining written explanations. The auditor has the right to demand explanations from any employees of the audited enterprise on issues arising during the audit. From persons who are not employees of the audited enterprise, he can receive explanations by contacting them with a corresponding request.

Topic 4. Forms of using special accounting knowledge in legal practice

Legislation provides for various forms of application of special accounting knowledge in legal practice.

Participation of a person who has knowledge in the field of accounting, in procedural activities, as a general rule, is not mandatory. If necessary, it is involved by the law enforcer to participate in legally significant procedural actions in various capacities (roles) depending on the degree of complexity of the tasks being solved, probative value and other significant criteria, namely: as a specialist, auditor (auditor) expert.

Accountants-economists, whose activities may be related to participation in administrative, criminal, civil or arbitration processes, must have precisely special complex knowledge. The specificity of this knowledge lies in the ability to recognize signs of illegal activity in accounting information.

All considered forms of using accounting data are not pre-declared mandatory.

The application of accounting knowledge will only then have the necessary legal (evidentiary) force when it is clothed in the appropriate procedural form, since not only the result of the study, but also the path leading to it must be true.

Consider the following ways of applying special accounting knowledge in legal practice:

a) the simplest in procedural and substantive aspects, the quickest and most accessible form is the application of the provisions of the theory of accounting and accounting directly by the law enforcement officer (including the investigator, prosecutor, judge) in the production of legally significant actions in criminal, civil, arbitration, administrative cases.

b) the next, also quite simple and economical form of application of accounting knowledge is the involvement of a specialist - an accountant as a disinterested participant in legal proceedings, designed to assist justice on issues within his professional competence;

c) the invitation of an auditor and the appointment of an audit is a more complex, although also not always mandatory, standard way of applying accounting knowledge;

d) since 1993, one of the legitimate alternative forms of using accounting data in legal practice is to engage an auditor (audit organization) to conduct audits and issue an audit opinion on economic and legal issues;

e) a more complex and weighty evidentiary method is the appointment and proceedings in the case of forensic accounting expertise. Its result is the conclusion of the expert.

Forms (methods) of using special accounting knowledge in the disclosure and investigation of an offense are divided into procedural and non-procedural.

Involvement of an accountant as a specialist in procedural activities

According to Art. 58 of the Code of Criminal Procedure of the Russian Federation, a specialist is a person with special knowledge who is involved in legal proceedings in the manner prescribed by law:

to assist in the detection, securing and seizure of objects and documents;

the use of technical means in the study of materials of a criminal case;

asking questions to an expert;

clarification to the parties and the court of issues within its professional competence.

Participation of a specialist at the invitation of an authorized body is possible and appropriate in the performance of the following procedural actions:

during examination (Art. 55 of the Arbitration Procedure Code of the Russian Federation, Art. 176, 177, 284, 286 of the Criminal Procedure Code of the Russian Federation, etc.)

search and seizure (Articles 182-184 of the Code of Criminal Procedure of the Russian Federation);

control and recording of negotiations (Article 186 of the Code of Criminal Procedure of the Russian Federation),

seizure of postal and telegraph items, their inspection and seizure (Article 185 of the Code of Criminal Procedure of the Russian Federation.);

interrogations and face-to-face confrontations (Articles 74, 76-79, 187-192 of the Code of Criminal Procedure of the Russian Federation; Article 69 of the Code of Criminal Procedure of the Russian Federation);

investigative experiment (Article 181 of the Code of Criminal Procedure of the Russian Federation);

verification of testimony on the spot (Article 194 of the Code of Criminal Procedure of the Russian Federation)

The powers of a specialist accountant and his role in the production of investigative and judicial actions.

The current legal status of an accountant specialist includes his rights, obligations, mechanism and guarantees for their implementation, including the issues of reimbursement of expenses incurred by him in connection with the appearance on a call, as well as the measures of his responsibility for disclosing the data of the preliminary investigation in in accordance with Art. 310 of the Criminal Code of the Russian Federation.

In addition, the specialist accountant warns the investigator against errors in the use (orally and in writing) of special terminology, from shortcomings in the preparation of special procedural documents, etc.

An accountant is an important participant in legal proceedings, significantly expanding the possibilities of a law enforcement officer to carry out his professional duties.

In order to implement their socially significant functions, a specialist has a legally defined status that must be observed.

Topic 5. Subject, method of documentary revision. The order of appointment and registration of results

1. Subject method of documentary audit

All objects of accounting in organizations are reflected in the appropriate forms and are subject to control before the transaction, in the process of their completion and subsequently. The subject of control is economic relations.

The objects of control are economic means, processes, operations, as well as the activities of officials associated with them.

Preliminary control is the main form of economic control. It is carried out before the performance of business operations in order to prevent irrational expenses and mismanagement, illegal actions and various losses by all levels of management.

Operational (current) control - is carried out in the process of business transactions. Allows you to timely identify deviations in the production and economic activities of the organization.

Follow-up control - carried out after the completion of business transactions. The main tasks are to verify the correctness and legality of business transactions, identify shortcomings in work, violations and abuses, as well as develop measures to eliminate the conditions accompanying them.

The audit is an integral part of the management control system, designed to establish the legality, reliability, expediency and economic efficiency of business transactions.

The purpose of the audit is to identify, localize and evaluate the shortcomings of economic activity in order to eliminate them.

The subjects of the documentary audit are: business transactions, processes and phenomena that are associated with the economic activities of the organization and are documented.

According to the sources of data that serve as the basis for conducting documentary audits, control is divided into documentary and actual.

Documentary control consists in the fact that all business transactions are checked according to the data of documents that serve as the basis for accounting records.

Actual control consists in checking the actual availability of cash and fixed assets, inventory items, calculations, their compliance with accounting data.

A method can be defined as a certain set of operations aimed at solving a scientific or practical problem.

The method of documentary audit is a wide combination of techniques and methods of actual and documentary control, which allows the most profound study of the issues being checked.

The methods of actual control usually include inventory, laboratory analysis, peer review and internal investigation. The methods of documentary control are: research and comparison of documents, economic analysis.

2 . The procedure for appointing and conducting a documentary audit

Each organization develops an annual audit plan. It indicates which subordinate enterprises (sections, sectors) should be audited, when and for what period. An audit, even if it is planned, is carried out suddenly. Therefore, the plan is kept by the chief accountant and is not made public. In the case of an audit at the initiative of law enforcement agencies, the basis for the appointment of an audit is the decision of the investigator, if there is an initiated criminal case. If the audit is carried out as part of a pre-investigation check, then the audit is appointed on the basis of the attitude (letter) of law enforcement agencies. In all cases, an order from the head is required to appoint a documentary audit. The auditor is an official authorized to perform control functions to verify economic activity.

The auditor is given the right to perform certain investigative and legal actions at the audited object. So, according to the decision of law enforcement agencies, the auditor can withdraw the originals of primary documents from the current archive, leaving instead copies certified by his signature. He can receive information about other organizations on issues related to the audited enterprise, as well as explanatory notes from financially responsible and officials on issues arising during the audit.

At the request of the auditor, law enforcement agencies appoint various examinations (handwriting, technological, etc.) to study important issues of economic activity, to give an opinion on them, which can be used in the audit process.

The auditor bears criminal responsibility for concealing the facts of theft of state valuables, violations of financial discipline and other shortcomings in the work during the audit and inventory.

Employees of the audit organization have the right to take part in the audit and verification, inventory of material and monetary resources, timing of the working time spent on the performance of work and services, control measurements, control launches of raw materials and materials into production, inspection of places of storage of valuables, sampling and samples of raw materials and semi-finished products and finished products for laboratory analysis and research, as well as other control and revision procedures.

In addition, persons whose work is checked have the right to familiarize themselves with acts, certificates and other documents containing the results of checking their activities.

In case of disagreement with the conclusions of the audit, they have the right to demand a recheck of the stated facts, clarification of the content of their assessment in accordance with applicable law and submit their written objections or comments no later than three days from the date of signing the act.

Based on the facts collected, the auditor summarizes the identified shortcomings in the act, referring to the documents drawn up by him. Only facts that are confirmed by documents and personally verified by the auditor can be included in the audit act. The act should not contain various kinds of conclusions, proposals, information from investigative materials and references to the testimony of officials and financially responsible persons. It should not use terms containing the legal qualification of the activities of individuals, such as "plundered", "appropriated", "abused". When evaluating business transactions or the activities of officials, one should limit oneself to economic terminology: “shortage”, “surplus”, “material damage”. It is necessary to state the facts and evaluate them in the audit report in an understandable and generally accessible language, not to abuse professional vocabulary, hoping that the audit report can be studied by employees of different specialties and levels of training.

It should not be limited only to fixing shortcomings, it is necessary to state the reasons for deviations and violations.

It is possible to draw up intermediate acts. At the same time, the data reflected in them must be necessarily reflected in the main act of the audit.

The act of documentary audit is drawn up in 2-3 copies, with one copy sent to the initiator of the audit, the other to the person being checked, and the third, if necessary, transferred directly to law enforcement agencies.

3. Generalization and implementation of the results of a documentary audit

Based on the results of a documentary audit, carried out in a planned manner, a management decision is made to eliminate the noted violations, to take measures to ensure the safety of monetary and material values. Organizational and administrative documents based on the results of audits are orders and instructions.

The order is issued in cases where serious violations in the activities of the organization (section, sector) and individual employees are revealed during the documentary audit.

If the audit was carried out at the initiative of law enforcement agencies, then in such cases one copy of the act is immediately transferred by the auditor in the prescribed manner to law enforcement agencies, where it can be used to initiate a criminal case.

Along with other materials, the audit report will be evaluated during the preliminary and judicial investigation.

Acts of documentary audits are also mandatory used in proving crimes committed by employees of the audit apparatus. Probative value here may be the establishment of such facts as: drawing up intermediate acts with their subsequent destruction without inclusion in the main audit act; detection of draft versions of audit acts that do not match the content of the original; non-reflection in the act of factual data reliably established by the auditor (during the interrogation of witnesses). It is necessary to carefully examine the causes of their occurrence and keep in mind that even an incomplete reflection in the audit report of certain circumstances established by the auditor does not always indicate his criminal act.

4. Features of organizing and conducting a documentary audit at the initiative of law enforcement agencies

Due to the fact that the movement and condition of the property of the organization is reflected in various accounting documents, criminal acts committed in the field of production and financial and economic activities always leave traces in documents in the form of various forgeries, deviations from the normal circulation of values. Such forgeries are detected through documentary audits, the results of which can serve as a means of collecting evidence in criminal cases.

Documentary audit materials become a source of evidence only when they are attached to a criminal case and, after a procedural investigation, will be used in the process of preliminary investigation. Hence the conclusion: the evidence is collected not by the auditor, but by a law enforcement officer who uses the audit materials and finds out with their help certain factual data. The auditor can documentally confirm or refute the received factual data.

The law provides for the use of special accounting knowledge even before a criminal case is initiated. To conduct an audit before initiating a criminal case, a letter (attitude) is drawn up signed by the head of the law enforcement agency, which sets out the grounds for the audit and a list of issues to be clarified. In practical work, many investigators have developed a vicious practice of refusing to accept materials for initiating a criminal case without a documentary audit in cases classified as economic.

However, for the purpose of secrecy, operatives, as a rule, do not carry out audits before initiating a criminal case, which means that the investigation time is then significantly lengthened, since audits are generally carried out for a long time.

The requirements for the investigation to investigate criminal cases in a short time when deciding whether to initiate a criminal case cannot be ignored by them.

If it is necessary to conduct a documentary audit to prove criminal activity, then in each specific case the question is decided whether it is possible to conduct a documentary audit before initiating a criminal case, whether it should be carried out and whether its conduct before the initiation of a case will affect the further course of the investigation.

If the investigator comes to the conclusion that, nevertheless, before initiating a criminal case, it is necessary to conduct a documentary audit, then he sets out a reasonable opinion of the interested party.

However, if, when studying the materials, it is clearly seen that the documentary revision itself without the simultaneous implementation of a complex of investigative and operational-search measures will not give anything, but, on the contrary, will allow criminals to completely or partially hide the traces of criminal activity, destroy evidence, hide valuables, etc. ., and even prepare for the beginning of the investigation, then, of course, the issue of conducting a documentary audit until the moment a criminal case is initiated by the investigation should not be raised.

The appointment of an audit after the initiation of a criminal case is regulated by the Code of Criminal Procedure and is formalized by the decision of the investigator.

To maximize the use of documentary audit opportunities, it is necessary to put before the auditor such a list of questions that would cover all the circumstances that are subject to documentary verification, taking into account the method of committing criminal acts. Questions should be formulated briefly, clearly, so that the auditor clearly understands what exactly needs to be documented.

During the audit, it is necessary to provide the auditor with all the necessary documents and take measures to protect them from destruction or falsification. It is also necessary to exclude the possibility of pressure on the auditor by interested parties.

In accordance with the law, the mandatory participation of the suspect (accused) during the audit is provided. In the event that the suspects (accused) are held in custody, they must also be given the opportunity to participate in the audit.

Having received the act of documentary audit, the investigator analyzes it from the standpoint of probative significance in the case under investigation, and then outlines a plan of investigative actions and other measures to verify the violations identified by the auditor through the investigation.

When establishing the poor quality of the materials of a documentary audit and the impossibility of entrusting it to the same auditor in the future due to his low qualification or bad faith, the investigator has the right to appoint a second audit conducted by another auditor.

When studying and analyzing audit materials, it may be necessary to clarify certain provisions and conclusions not only by the auditor, but also by other specialists. When the investigator cannot eliminate inconsistencies between the audit materials and other evidence, in order to resolve the emerging unclear issues, he has the right to appoint a forensic accounting examination.

Topic №6 “Inventory. The order of appointment and holding "

The concept and objectives of the inventory

An inventory is a check of the actual presence and condition of the organization's property on a certain date and the subsequent comparison of the data obtained with accounting data.

Inventory is a method of actual control over the activities of a materially responsible person, and its implementation is necessary to check the safety of inventory items, the quality of raw materials, materials, finished products, proper storage management and current accounting. There are inventories of inventory items, cash and settlements.

The legal basis for the inventory is the Federal Law "On Accounting" dated November 21, 1996, the Regulations on Accounting and Accounting of the Russian Federation. Approved Order of the Ministry of Finance of the Russian Federation No. 34 n of 07/29/1998.

The main normative act regulating the procedure for conducting an inventory and processing its results is the methodological guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995. No. 49.

The number of inventories in the reporting year, the dates of their conduct, the list of property and financial obligations checked during each of them, are established by the head of the organization in the order for the accounting policy of the enterprise. However, the current legislation (Article 12 of the Federal Law “On Accounting”; clause 27 of the Regulation on Accounting and Accounting in the Russian Federation) provides for the following cases of mandatory inventory:

Transfer of property for rent, redemption, sale, as well as the transformation of a state or municipal unitary enterprise;

Before preparing annual financial statements. An inventory of fixed assets can be carried out once every three years, and library funds - once every five years;

Change of financially responsible persons;

Establishing the facts of theft or abuse, as well as damage to values;

Natural disaster, fire, accident or other emergencies caused by extreme conditions;

Liquidation or reorganization of an enterprise;

If the organization has collective (team) liability, an inventory is also required in the following cases:

a) when changing the head of the team (team);

b) when more than 50% of its members leave the team (team);

c) at the request of one or more members of the team (team).

In other cases stipulated by the legislation of the Russian Federation.

2. Stages of inventory

To conduct an inventory in the organization, by order of the head of the organization; established a permanent inventory commission.

This commission organizes control over the inventory and makes a decision based on their results.

To carry out the actual inventory, in each specific case, on the basis of an order, a working inventory commission is created. It includes:

Administration representative (chairman);

employees of the accounting service;

Specialists (engineers, economists, technicians, commodity experts, etc.).

Financially responsible persons;

Members of the public (workers, employees, etc.).

the commission can include representatives of the internal audit service, independent audit organizations. If the inventory is carried out at the request of law enforcement agencies, then a representative of these agencies may be present and exercise control at their own discretion, but cannot be included in the commission.

Responsibility for the correctness of the inventory is assigned to the head and chief accountant of the audited organization.

Before the start of the inventory, the members of the working commissions are given an order indicating the start and end dates for the inventory, and the chairmen are given a control ice-cream (seal). Orders are registered in the accounting department in a special inventory control book.

The inventory can be divided into three stages:

Preparatory stage.

An inventory order is issued. Before starting to check the actual availability of property, the commission must receive the latest receipts and expenditure documents or reports on the movement of values at the time of the inventory. To do this, it is necessary to stop the release and acceptance of valuables, to seal the places of storage of valuables.

At the same time, an act of sealing the premises is drawn up in the prescribed manner.

The chairman of the commission endorses all submitted documents indicating<< до инвентаризации на <…>(date) >>, which should serve as the basis for the accounting department to determine the balance of property (values) by the beginning of the inventory according to the credentials. Before the commission proceeds with the direct withdrawal of the balances, the financially responsible person (persons) gives a subscription that by the time the inventory is carried out, he does not have any receipts and expenditure documents that are not attached to the report. Before starting to check the actual availability of property, the commission must check the serviceability of all weighing instruments and compliance with the established deadlines for their branding.

II main stage.

It consists in the direct removal of residues, i.e. establishing the actual availability of inventory in kind.

The actual availability of property during the inventory is determined by mandatory calculation, weighing, measurement. When inventorying a large number of goods by weight, the lists of plumb lines are endorsed by one of the members of the inventory commission and a materially responsible person. At the end of the working day or at the end of the check, the data of these statements are compared, and the verified total is entered into the inventory. Acts of measurements, statements of plumb lines are attached to the inventory list, which are drawn up in at least 2 copies.

Inventories are filled in with ink or a ballpoint pen clearly and clearly, without blots and erasures.

In the inventories it is not allowed to leave blank lines, they must be crossed out. On each page of the inventory, indicate in words the number of serial numbers of material assets and the total amount in physical terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values are shown.

Errors are corrected in all copies by the correction method, by crossing out incorrect entries and putting new correct entries over the crossed out entries. Corrections must be agreed and signed by all members of the commission and financially responsible persons. The inventory is signed by all members of the inventory commission and materially responsible persons.

After completing the inventory list, the first copy is transferred to the accounting department of the organization, the second remains with the materially responsible person.

III. The final stage.

At the final stage of the inventory, its results are derived by comparing accounting indicators (book balances) with the data of the inventory list (actual balances). The discrepancy between the indicators is reflected in the collation statements (with the introduction of quantitative and varietal accounting) or the act of inventory results (with the introduction of quantitative accounting) in which information about the revealed facts of surplus or shortage is reflected in an impersonal sum expression.

The collation statements reflect the difference in indicators according to inventory records with indicators according to accounting data.

The discrepancies between the actual balances and accounting data revealed during the inventory can be adjusted by offsetting the surpluses and shortages resulting from regrading. But this is only allowed as an exception. The decision on offset is made by the head of the enterprise. In case of shortage, part of it can be written off due to the so-called natural loss (shrinkage, shrinkage). Natural loss is not calculated for all goods. It is not calculated for almost all industrial goods and for some, especially piece, food products. The accrual of natural loss is made only after the inventory, if available and within the shortage.

The collation sheet can be a separate document or combined with an inventory list as a single form.

For all shortages and surpluses, the inventory commission receives written explanations from the relevant employees.

At the end of the inventory, its materials are considered at a meeting of the permanent inventory commission, they find out the reasons, as well as the perpetrators of the shortage, surplus; make proposals for improving accounting, conditions for storing valuables, etc.

When establishing shortages and losses resulting from abuse, the materials are subject to transfer to the investigating authorities within five days, and a civil claim is filed for the amount of the identified shortages. If the perpetrators are not identified, the latter can be written off as production costs, at the expense of the enterprise's profits.

At the end of the work of the commission, an order is issued by the head of the organization based on the results of the inventory.

3. Ways to distort inventory results andtheir principles discoveredia based on accounting documents

The materials drawn up based on the results of the inventory are the most important evidence in the investigation of theft. On their basis, the fact and amount of shortages and surpluses of inventory items, the period of their circulation and structure are established.

Establishing the causes of deviations recorded in the inventory documents is carried out by interviewing the relevant persons, comparing the inventory data with other documents and case materials.

The main ways to hide shortages during the inventory include:

1. Entering into the inventory list of non-existent goods.

2. Violations of the rules for registration of inventory results and, above all, the transfer of accounting data to inventory lists without verification.

3. Subsequent addition of the quantity of goods to the inventory lists.

4. Drawing up non-commodity consignment notes. To identify such invoices, the method of control comparison of residues is used.

5. Untimely posting of goods. The received goods are not reflected in the report, although they are included in the inventory list. Such forgery is revealed by the method of control comparison of residues.

The subject and method of forensic accounting. The concept and essence of forensic accounting

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