Forensic accounting

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Forensic accounting
Content Topic 1 Subject, method of forensic accounting Topic 2 General characteristics of the accounting process. Accounting documents and accounting registers Topic 3 Methods of detecting crimes on primary accounting documents Topic 4 Forms of using special accounting knowledge in legal practice Topic 5 Subject, method of documentary audit. The order of appointment and registration of results
Topic 6 Inventory. Order of appointment and conduct. Topic 7 Legal aspects of audit activity Topic 8 Subject, method of forensic accounting expertise. Topic 9 Subjects of forensic activities. Rights, duties and responsibilities Topic 10 Procedure for appointment and conduct of forensic accounting expertise
Topic 11 Forensic accounting expertise in court Conclusion of an expert accountant 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 Use of accounting information in the investigation of illegal activities when accounting for inventories. Topic 15
The use of accounting information in the investigation of illegal activities when accounting for non-current assets. Topic 16 Use of accounting information in the investigation of illegal activities in the accounting of production and output. Topic 17 Use of accounting information in the investigation of illegal activities in trade and public catering. Topic No. 1 "Subject, method of forensic accounting" Lecture plan: 1. Subject of forensic accounting 2. Method of forensic accounting 3.
Meters used in the accounting process. 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
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 must constantly and timely change, taking into account these changes, generalize practice and give evidence-based recommendations that contribute to improvement
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: the method of accounting analysis,
based on the use of control functions of the elements of the accounting method (documentation, balance sheet, accounts, double entry, evaluation, 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.); method of documentary analysis, built on a comprehensive economic and legal basis for evaluating documents as material carriers of information about negative deviations,
available in business 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, which is based on accounting, which is engaged in the 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 revision methods here is 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 peculiarities of typical methods of crime. Methods of accounting analysis 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
values: 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 Lecture plan 1. Organization of accounting in industrial organizations. 2. Correction of erroneous entries in the accounting system. 3. Primary documents. Mandatory details. 4. Accounting registers. 1. Organization of accounting in industrial organizations
The organization of accounting is a scientifically based system for fulfilling the conditions and elements of building the accounting process in order to obtain reliable and timely information about the economic activity of the organization and monitor 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 the 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 economic operations. Heads of organizations can, depending on the volume of accounting work (part 2 of article 6 of 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 the accounting
accounting for centralized accounting, a specialized organization or a specialist accountant; d) 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 accountants and accountants under his command, who can specialize in certain areas of accounting work. The accounting department includes a cashier who, in accordance with his official duties:
operations for receiving, accounting, issuing and storing funds and securities with mandatory observance of the rules that ensure their safety. In terms of accounting for material assets, warehouse managers work in close contact with the accounting department. The warehouse manager is obliged to fulfill all the requirements of the accounting department. 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
financial responsibility. 2.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.
the wrong text or amount with one thin line so that you can read the crossed out, and inserting the correct information over the crossed out text with the appropriate reservation. This method is used in the case when an error is detected in the reporting period before summing up the accounting register; b) additional entry. This method is used when detecting errors in the following
cases: in the accounting register, a separate entry (i.e., accounting entry) from the primary document is missing; 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
reversal is framed); 1. Primary documents. Mandatory 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 the required 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
that the primary accounting document should 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 operations, logical linking of individual indicators) Documents consist of individual elements (indicators) that are called props.
All details are divided into mandatory and additional. 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 ¬zhat the following required details:
– name of the document (form), form code; - the name of the organization on behalf of which the document was drawn up; - date of compilation; - the content of the business transaction; - business transaction meters (in kind and monetary terms); - the names of the positions of persons responsible for the performance of a business transaction and the correctness of its execution; - personal signatures and transcripts (including cases of creating documents using computer technology). As necessary, the content of the document can be
additional details are included: the State Emblem of the Russian Federation, the emblem of the organization, the name of the parent organization, the index of the communication enterprise, postal, telegraph address, number, link to the index and date of the incoming document, stamp of restriction of access to the document, resolution , mark of control, visas, seal, surname of the performer and his telephone number, mark of data transfer to a machine carrier, etc. at the discretion of the organization.
2. Accounting registers. Accounting registers (Article 10 of Law No. 129-FZ). Registers (collective documents by types of transactions) are intended for systematization and accumulation of information contained in primary documents accepted for accounting, for reflection on accounting accounts and in financial statements. Accounting registers are maintained in special books (magazines), statements, on separate sheets
and cards, in the form of machinograms obtained with the help of computer technology, as well as on magnetic tapes, disks, floppy disks and other machine media Business transactions should be reflected in registers in chronological order and grouped according to the corresponding accounting accounts . They can be classified by purpose, content, form. Topic No. 3 "Methodology for detecting crimes based on primary accounting documents"
Lecture plan 1. Methods of documentary verification. 2. Methods of actual control. 1. Methods of documentary verification Methods for examining documents used in auditing and legal practice differ in their content, forms of implementation, objects, subject and tasks of the study, range of objects of verification, scope and other features. The content of these methods can be expressed in the examination of documents, their study, control calculations,
comparative analysis of accounts. Based on the range of objects under study and the resulting inconsistencies, there are three groups of documentary verification methods. Let's consider them in more detail. 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 current laws, regulations, instructions, rules, GOSTs, OSTs, TUs, raw material consumption rates, the correct application of prices, taxes, etc. as well as the expediency of the economic operation reflected in it. The use of this method allows you to establish properly executed, but illegal
according to their content, documents, 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 for individual columns and the total amount
expressed both in quantitative, physical and monetary terms) It also allows you to establish the correctness of calculating interest, multiplying quantitative indicators by integral ones, etc. which in their appearance do not differ from genuine ones and do not contain internal contradictions. Such inconsistencies are sometimes expressed in the form of contradictions.
in the content of several interrelated documents. 2. The study of inconsistencies in the content of several interconnected (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 the most diverse
documents that directly or indirectly reflect the audited business transaction. 3. Deviations from the usual order of movement of values and the performance of business transactions, which are 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-varietal) 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, fishing, etc.). Control comparison of residues. This method is used to detect theft in retail and catering establishments.
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 per the basis of documents 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 the products of one or more
of another type, 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 contents of different (but identical in form) documents that display operations that are 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. 2. 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 and cash
funds. 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 funds of the economy, 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 formalized in separate acts. A number of methods can be distinguished here: control launch of raw materials into production, control purchase,
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 himself or by the buyer in the presence of two representatives 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, the inspector imitates
certain actions, therefore, in its essence, it is an imaginary sale and purchase transaction made by inspectors only to achieve a certain goal and without the intention to create legal consequences corresponding to it (see Article 170 and Chapter 30 of the Civil Code of the Russian Federation) . b) control measurements of the work performed are most often used to check 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 is checked.
the accuracy of their reflection in the acts of acceptance of work and work orders, 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 with others, cheaper, underinvestment in products, distortion of the quality indicators of accepted or manufactured products. This method of actual control is provided for in para.
13 Instructions 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 revision. From persons who are not employees of the audited enterprise, he can receive explanations by addressing them with a corresponding request. Topic 4. Forms of using special accounting knowledge in legal practice. Lecture plan 1. The concept of special accounting knowledge. 2. Forms of using special accounting knowledge.
3. Use of special accounting knowledge in law enforcement. Legislation provides for various forms of application of special accounting knowledge in legal practice. The participation of a person who has knowledge in the field of accounting, in the procedural activity, according to the general rule, is not mandatory. If necessary, it is attracted by the law enforcer to participate in legally significant procedural actions in various capacities (roles) depending on
the degree of complexity of the tasks to be solved, the probative value and other significant criteria, namely: as a specialist, auditor (auditor) of an 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
records are not of a pre-declared mandatory nature. 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, a quick and 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 applying 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 the auditor and the appointment of the audit is a more complex, although also not always mandatory, normatively provided 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) more
a 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: o to assist in the detection, securing and seizure of objects and documents; o the use of technical means in the study of materials of a criminal case; o asking questions to the expert; o 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 it is advisable in the production of the following procedural actions: during the inspection (Article 55 of the Arbitration Procedure Code of the Russian Federation, Articles 176, 177, 284, 286 of the Code of Criminal Procedure of the Russian Federation, etc.) search and seizure (Article 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 confrontations (art. 74, 76-79, 187-192
Code of Criminal Procedure of the Russian Federation; Art. 69 APC RF); 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 currently existing legal status of a specialist accountant includes his rights, obligations, mechanism and guarantees for their implementation, including the issues of reimbursement of expenses incurred by him in connection with
with the appearance on a call, as well as the measures of his responsibility for the disclosure of the data of the preliminary investigation 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. The specialist accountant is an important participant in legal proceedings, significantly expanding the possibilities of law enforcement ¬nitel for the implementation of their 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. Plan. 1. Subject, method of documentary revision. 2. The procedure for the appointment and conduct of a documentary audit. 3. Generalization and implementation of the results of the documentary audit.
4. Features of organizing and conducting a documentary audit at the initiative of law enforcement agencies 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 operation, 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.
persons 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
completed 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 against the data of documents that serve as the basis for accounting entries. 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. 3. PROCEDURE FOR APPOINTING AND CARRYING OUT A DOCUMENTARY AUDIT Each organization draws up 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. Auditor - an official authorized to perform control functions for checking economic activities. The auditor is given the right to perform certain investigative and legal actions at the audited facility. 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, technology, etc.) to study important issues of economic activity,
giving 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 sampling 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
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 report. 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 documentary audit act 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 THE 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 cash
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 may be
used to initiate criminal proceedings. 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 report; 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 DOCUMENTARY
REVISIONS ON THE INITIATIVE OF LAW ENFORCEMENT AUTHORITIES Due to the fact that the movement and condition of the organization's property 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 turnover 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
audits on 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 question of conducting a documentary audit before the initiation of a criminal case 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 subject to documentary verification, taking into account the method of committing criminal acts. Questions should be formulated concisely, clearly, so that the auditor clearly understands what exactly is required.
check 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. If the suspects (accused) are in custody, they must also be
given the opportunity to participate in the audit. Having received an 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 the documentary audit and the impossibility of entrusting it to be carried out in the future by the same auditor 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 conduct "Plan 1. The concept and objectives of the inventory. 2. Stages of the inventory. 3. Ways of distorting the results of the inventory and the principles of their detection based on accounting documents. 1. 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 the data of the accounting
accounting. An 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, 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
Federal Law "On Accounting" dated November 21, 1996, Regulation 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 formalizing its results are guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance
RF 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 Regulations on Accounting and Accounting in the Russian Federation) provides for the following cases of mandatory inventory: - transfer of property to
lease, redemption, sale, as well as the transformation of a state or municipal unitary enterprise; - before the preparation of 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 the enterprise; - if there is collective (team) liability in the organization, inventory is also required in the following cases: a) when the head of the team (team) is changed; b) when leaving the team (team) more than 50% of its members; 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 the 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, a working inventory commission is created, in each specific case, on the basis of an order. It consists of: - a representative of the administration (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 discretion, but not be included in the commission.
Maybe. 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: I. 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 with the indication << before the inventory
on <...> (date) >>, which should serve as the basis for accounting 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 weighted goods, the plumb list is endorsed by one of the members of the inventory
commissions and financially 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 indicators
accounting (book balances) with inventory data (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 a shortage, part of it can be written off due to the so-called natural wastage (shrinkage,
outage). 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 workers. 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 civil liability is presented for the amount of the identified shortages.
claim. 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 of distorting the results of the inventory and the principles of their detection 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
values, period of their circulation and structure. 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 methods of concealing shortages during the inventory include: 1. Entering non-existent goods into the inventory list. 2. Violations of the rules for registration of inventory results and, above all, the transfer of credentials
into inventory records 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.
6. Distribution for "acceleration" of work among the members of the commission of sites subject to inventory, which can lead to a veil of existing shortages and surpluses. 7. Exercise control so that there are no cases of instructions to keep records in the inventory lists to a materially responsible person or the actual calculation of material assets, since in this case non-existent goods and money can be entered (added) to the inventory list, overestimated (underestimated)
results of calculations and actual measurements. 8. Lack of mutual reconciliation of materials listed under documents in processing, in transit or in safekeeping in other organizations. 9. Committing forgery, when the offender does not reflect the receipt of goods in the report, although the goods are included in the inventory. 10. Write-off of forged (non-commodity) documents as an expense of valuables that were not actually used in production and were not released to third-party organizations.
The most effective means of disclosing such a collusion is to conduct a counter check and inventory at the same time and at the place where the valuables were received. 11. Presentation for inventory to conceal shortages of previously written off valuables as damaged in the reporting period. To establish this fact, it is necessary to check the receipt documents for inventory items presented for inventory. 12. Subsequent additions to the quantity of goods in the inventory list
in order to cover up the gaps. Such forgeries can be detected by comparing the copy of the inventory stored in the accounting department with the control copy transferred to the higher organization. One of the results of the inventory is the presence of surpluses. In the most general form, surpluses of values are found when fully or partially fictitious volumes of expenditure transactions are reflected in accounting. Surpluses can also arise when unaccounted for (including
and stolen) valuables, when writing off raw materials and materials for volumes of work that are not actually performed, etc. In the practice of law enforcement agencies, the results of an inventory are one of the most effective ways to collect and consolidate factual data (detective evidence), with the help of which it is possible not only to establish the damage caused by an illegal act, but also to obtain materials that can be evidence in the case. In accordance with paragraph 1 of article 12
Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (hereinafter referred to as the Accounting Law), in order to ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence is checked and documented, condition and evaluation. The number of inventories in the reporting year, the dates of their conduct, the list of property and liabilities inspected
for each of them, is determined by the head of the organization, with the exception of cases when an inventory is required. Inventory is not only an important general business event, but also an element of accounting policy. According to paragraph 3 of Article 6 of the Law on Accounting, when forming an accounting policy, in addition to the working chart of accounts, forms of primary accounting documents, document flow rules, the procedure for conducting an inventory of property is also approved
and obligations of the organization. The need to use inventory in accounting arises for law enforcement officers both at the stage of pre-investigation verification of the case materials and in the case of an initiated criminal case. The inquiry officer, investigator, prosecutor and court cannot independently conduct a significant part of the inventories, although they are carriers of special knowledge that is not generally known, but more related to the field of jurisprudence.
At the same time, these subjects are not always professionally versed in knowledge from other branches of science. That is why the full-fledged subjects of the application of inventory methods, who are responsible for the violation or non-performance of their duties, are specialists and experts who have studied the relevant basic theoretical course, acquired the necessary skills and abilities to apply special knowledge, and also have practical experience in this field of at least three years.
Topic 7. Legal aspects of audit activity Plan: 1. Essence, objectives of the audit. 2. Types of audit and their content. 3. Audit checks carried out on behalf of state bodies. 4. Differences between an audit and an audit. 5. Types and sources of audit evidence. Auditor's conclusion. 1. The essence and objectives of the audit
According to the Federal Law "On Auditing", an audit is an entrepreneurial activity for an independent audit of accounting and financial (accounting) statements of organizations and individual entrepreneurs. The purpose of auditing is to collect and concentrate evidence of the objectivity of the client's financial statements. The main legal act regulating the activities of the audit in our country is the Federal Law "On Auditing" dated August 7, 2001.
In accordance with Art. 7 of the said law, a number of economic entities, in the presence of certain criteria for their activities, are required to conduct a mandatory annual audit: 1) Subject to mandatory annual audit are economic entities that have the organizational and legal form of an open joint-stock company. 2) By type of activity, banks and other credit institutions are subject to mandatory annual audits.
institutions, insurance organizations and mutual insurance societies, commodity and stock exchanges, investment funds, state extra-budgetary funds, the sources of formation of funds of which are mandatory contributions provided for by the legislation of the Russian Federation, made by legal entities, individuals, charitable and other funds, the sources of formation of funds of which are voluntary contributions legal entities and individuals, other organizations and individual entrepreneurs, if a mandatory audit in respect of
provided for by federal law. 3) Economic entities are subject to mandatory annual audit if they have at least one of the following financial indicators of their activities: the amount of revenue from the sale of products (works, services) for the year exceeds the minimum wage established by the legislation of the Russian Federation by 500 thousand times, the amount of balance sheet assets exceeds at the end of the reporting year, 200 thousand times the minimum wage established by the legislation of the Russian Federation.
2. Types of audit and their content. In accordance with the Federal Law "On Auditing", an audit organization carries out its audit activities only after obtaining a license on the terms and in the manner prescribed by the legislation on licensing certain types of activities. Licenses are issued for a period of 1 to 5 years. Individuals wishing to engage in audit activities, after passing the qualifying exam
a certificate is issued for the right to carry out such activities. The auditor's qualification certificate is issued without limitation of its validity period. Auditors who are founders, owners, shareholders, managers and other officials of the audited enterprise, who are responsible for compliance with accounting (financial) statements or who are closely related to the said persons, cannot be involved in the audit.
or property (parents, spouses, brothers, sisters, sons, daughters, as well as brothers, sisters, parents and children of spouses), as well as auditors who provided this economic entity with services for restoration, accounting and financial reporting. An internal audit is carried out within the organization itself at the request and initiative of its management and on its behalf. External audit is carried out by independent auditors and audit firms
on the basis of an agreement with the audited enterprise on the provision of audit services. Voluntary (initiative) audit is carried out at the request of the interested party (partner), if the audit is not provided for by the current legislation. 3. Audit checks carried out on behalf of state bodies. In accordance with the legislation, the body of inquiry and the investigator, if there is a sanction of the prosecutor, the prosecutor,
the court and the arbitration court have the right, in accordance with the procedural legislation, to give an auditor or an audit firm an instruction to conduct an audit of an economic entity if there is an initiated (resumed by the proceedings) criminal case in the proceedings of the indicated bodies, accepted for proceedings (resumed by the proceedings) civil case, or case, within the jurisdiction of the arbitration court. Repeated audits of an economic entity on the same grounds on behalf of state
bodies is carried out only at the expense of the republican budget of the Russian Federation. The auditors and audit firms that conducted the initial audit are prohibited from participating in repeated audits. 4. Differences between an audit and an audit: an audit (not in terms of procedural, but in terms of economic control) is an integral part of the management control system, designed to establish the legality, expediency and correctness of business transactions.
An audit is an independent non-departmental verification of financial statements or other financial information of an object in order to obtain conclusions; in the case of an audit, the client solves the problem of attracting new liabilities (investors, creditors), strengthening solvency. If an audit is carried out, the economic system solves the problems of preserving its assets, suppressing and preventing abuse; the result of an audit is an audit report and
recommendations for the client, the audit ends with the drawing up of an audit report, organizational conclusions, penalties, mandatory instructions and verification of their implementation. 5. Types and sources of audit evidence and the auditor's report Audit evidence can be internal, external and mixed. Internal - include information received from an economic entity in a written or oral
form. External - include information received from a third party in writing (usually at the written request of an audit organization). Mixed audit evidence includes information obtained from an economic entity in writing or orally and confirmed by a third party in writing. The greatest value and reliability for the audit organization are external evidence, then mixed evidence follows in terms of value and reliability
and internal evidence. The evidence obtained by the audit organization itself is usually more reliable than the evidence provided by the economic entity. Evidence in the form of documents and affidavits is usually more reliable than oral testimony. Audit check comes to the end with registration of auditor's report. The auditor's report is an official document intended for users of the financial (accounting)
reports of audited entities, drawn up in accordance with the federal rules (standards) of auditing and containing the opinion of an audit organization or an individual auditor expressed in the established form on the reliability of the financial (accounting) statements of the audited entity and the compliance of the procedure for maintaining its accounting with the law Russian Federation. The opinion of the audit firm (auditor) can be issued in the form of an unconditionally positive
opinion (i.e. reporting in all aspects reflects the asset and liability of the entity at a certain date), conditionally positive opinion (generally corresponds, except for the circumstances specified in the auditor's report), negative audit opinion (where it indicates that due to certain circumstances, this reporting is prepared in such a way that it does not provide, in all material respects, a reflection of the assets and liabilities of an economic entity as of the reporting date.
), as well as the refusal to express an opinion in the auditor's report (this means that, as a result of certain circumstances, the auditor cannot and does not express his opinion in one of the established forms). Topic 8. Subject, method of forensic accounting expertise. Plan 1. The concept of forensic expertise. 2. The subject of forensic accounting expertise. 3. Methods of forensic accounting expertise. 1. The concept of forensic examinations.
When investigating crimes and adjudicating criminal and civil cases, accounting documents and the information contained therein can be used as evidence. Probative value is most often acquired by information about the presence or absence of any deviations from the normal economic activities of the organization. The very fact of the existence of such circumstances during the investigation or judicial review may be presented
controversial, therefore, in such cases, a forensic accounting expertise is appointed. 2. The subject of forensic accounting expertise. Forensic examination is a procedural action aimed at establishing the circumstances of a criminal case and consisting in conducting research on the basis of special knowledge in science, technology, art or craft and giving an opinion by an expert on behalf of the bodies of inquiry, investigation, prosecutor or court.
Forensic accounting expertise is an important means of collecting evidence in many criminal and civil cases of violations and abuses that caused damage to property relations. The need for accounting expertise arises when, during the investigation or judicial review of a criminal case, discrepancies are found between the accounting data reflecting the economic activity of the organization and the actual content of this economic activity itself.
activities. With the help of forensic accounting expertise in judicial and investigative practice, the following tasks are solved: 1. Checking and establishing the presence or absence of a shortage or surplus of inventory items, money, the period and place of their formation, as well as the amount of damage caused. 2. Verification and determination of the documentary validity of the expenditure of inventory items and cash. 3. Verification and determination of the fact of business transactions that did not receive
properly reflected in the accounting data. 4. Verification and identification of facts of deviation from the requirements of tax or cash discipline. 5. Identification and analysis of shortcomings in the accounting and reporting system (deviations from the rules of accounting and reporting, discrepancies between accounting and reporting data). 6. Determination of the correctness (or incorrectness) of the methodology for conducting a documentary audit, verification
various kinds of shortcomings in the organization of preliminary, current and subsequent financial control. The solution of any of these tasks requires an expert accountant to investigate the documentation and reflection in the accounting of specific business transactions. Hence the definition of the subject of forensic accounting expertise - these are business transactions reflected in primary documents and accounting registers that have become the object of a preliminary investigation.
or judicial review and on which the expert accountant gives an opinion on issues put to his decision. 3. Methods of forensic accounting expertise. Special techniques and methods by which an expert accountant examines the documents presented to him, entries in accounting registers, reporting indicators and other materials of a criminal (civil) case, constitute the content of the method of forensic accounting expertise.
The methods of forensic accounting expertise are generally similar to the methods of producing a documentary audit. So, an expert accountant in the study of the case file applies: 1. formal, arithmetic verification; 2. comparison of documents; 3. counter check; 4. control comparison; 5. modeling; 6. Regulatory check. If necessary, other techniques and methods can be used.
It must be borne in mind that documentary audit techniques are used in forensic accounting expertise not to verify economic activity, but to identify hidden properties inherent in the documents presented by the investigation. Therefore, an expert accountant cannot use the methods of actual control in his work (taking an inventory, control measurements, etc.). On the other hand, the expert may use techniques that are not used in audit work, for example,
methods of economic analysis. Therefore, it is unacceptable to identify an expert accountant with an auditor. The performance of audit functions makes it difficult for an expert to objectively assess the facts he has revealed, which affects the quality of the investigation and may be one of the grounds for returning the criminal case for additional investigation. Topic 9. Subjects of forensic activities. Rights, duties and responsibilities Plan. 1. Procedural participation in criminal proceedings of a specialist -
accountant. 2. Procedural participation in criminal proceedings of an expert accountant. 3. Rights, duties and responsibilities of a specialist and expert. 1. Procedural participation in criminal proceedings of a specialist accountant. In law enforcement, the specialist is used in various forms. 1. Specialist consultant provides consulting services in the field of accounting.
There is a specialist consultant of the procedural form - the simplest form of applying special accounting knowledge. In this case, he can take part in the production of the following procedural actions: - inspection; -seizure and search; -seizure of postal and telegraph correspondence; - attachment of property; -investigative experiment when checking the amount of work performed, etc. The procedural participation of a specialist consultant accountant is advisable to identify, collect,
inspection of accounting documents and other materials in the preparation of forensic accounting expertise. All actions involving a specialist accountant are recorded in procedural documents. The non-procedural form of participation of a specialist accountant consultant is used when giving recommendations and advice, for example, before seizing documents, explaining the accounting system. At the same time, procedural documents are not drawn up and the consultation of a specialist is not recorded anywhere.
Hence, a specialist accountant is a person who is not interested in the outcome of the case, has knowledge in the field of accounting and is invited to participate in investigative and judicial actions as a consultant or technical assistant. 2.Specialist-auditor. In the process of audit, the auditor has the right: - to check the actual availability of inventory items and funds; - require managers and employees of the audited organization to present accounting documents, journals and books, plans,
estimates, reports, orders and other documents; -require oral and written explanations and certificates from employees of the audited organization; -seal or seize false and dubious documents to ensure their safety; - to request information and copies of documents necessary for the audit from various organizations and persons. At the same time, the auditor is obliged to: - fulfill the tasks for conducting the audit in a quality and timely manner; - based on identified violations and abuses, develop measures to eliminate them
and prevention; - draw up an act of audit. 2. Procedural participation in criminal proceedings of an expert accountant. The investigator (court) has the right to entrust the production of forensic accounting expertise both to an expert institution and to a private person with relevant knowledge. An expert accountant is a person who has special knowledge in the field of accounting, who is entrusted with a forensic accounting examination by a decision of an investigator, a judge (a court ruling).
3. Rights, duties and responsibilities of a specialist and expert. An expert accountant is obliged to: -appear when summoned by an investigator, prosecutor, or court; - to give an objective opinion on the issues put before him or to make a reasoned statement about the impossibility of such a conclusion; - declare self-withdrawal if there are grounds for that; - bear criminal responsibility for giving a knowingly false conclusion and for disclosing the data of a criminal case.
An expert accountant has the right: -to get acquainted with the case materials; - make requests for the provision of additional materials; - with the permission of the investigator (court), be present during the conduct of investigative actions and, if necessary, ask questions; - file complaints against the actions of the investigator; - receive rewards for the work performed. An expert accountant is prohibited from considering and giving an opinion on legal issues: - on the legal qualification of the actions of the audited persons; - on the evidence or lack of evidence of the accusation;
- about the presence of intent or negligence; - on liability for damage to certain other persons; - on the obligation to compensate for damages. An expert accountant cannot take part in the proceedings on a case: - if he is a victim, witness, plaintiff or defendant in this case; - if he participated in this case as a person who conducted the inquiry, investigator, prosecutor, defense counsel; - if he is in official or other dependence on the persons being checked; - if he made an audit on this case; if he participated
in the case as a specialist consultant (procedural form); - if his incompetence was discovered; - if he is a relative of the persons being checked and participants in the criminal process and legal proceedings. Topic 10. The procedure for the appointment and conduct of forensic accounting expertise Plan. 1. Grounds and procedure for the appointment of forensic examinations. 2. Questions proposed for research by an accountant-expert.
3. The procedure for the production of expert examinations in expert institutions. 1. Grounds and procedure for the appointment of forensic examinations. Appointment of forensic accounting expertise is an important investigative action. The quality and timing of the investigation in a criminal (civil) case largely depend on its accurate and correct conduct. Forensic accounting expertise is appointed by the investigator (court) after
them a number of investigative actions (trial) in the event of specific issues that can only be resolved by a specialist, and if the case contains a sufficient amount of investigative and documentary material necessary for the study of an expert accountant. A forensic accounting expertise is appointed when: - the findings of the audit contradict the materials of the case and the conclusion of an expert accountant is required to eliminate the contradiction ; -there are inconsistencies in the conclusions
initial and re-audit; - there is a need to clarify the correctness of the definition of shortage and the period of its formation; - there is a refusal of the auditor to accept documents for the report - due to their improper execution, untimely submission, etc.; - there is a reasonable petition of the accused for the appointment of a forensic accounting expertise to resolve issues that require special knowledge in the field of accounting; - the methods used by the auditor for determining material damage are questionable; - such a need
follows from the conclusion of an expert of another specialty, the testimony of the accused and witnesses, and other materials of the criminal case. When appointing an expert examination, the investigator is guided by the norms of the criminal procedural legislation governing the appointment of any expert examination. Having recognized the need to conduct a forensic accounting examination, the investigator draws up a decision (court - ruling) about this. Before appointing an accounting expertise, it is necessary to carefully study the materials
cases and resolve the issue of the need to interrogate the accused (suspect), witnesses regarding operations subject to examination by an expert. That is, forensic accounting expertise is possible when all the materials on the case are collected and all persons related to the issue under study are interrogated. The issue of appointing an expert examination cannot be delayed if everything is prepared for it, otherwise doubts arise as to the observance of the deadlines for the conduct of the preliminary investigation.
At the same time, the production of an expert examination cannot be appointed if: - they have not decided on the need to appoint an expert examination; - if all questions are not clearly formulated; - if all the necessary documents are not collected. Indiscriminately assigning expertise in all cases means showing the absence of special knowledge on the ability to use accountants in the required capacity. 2. Questions proposed for research by an accountant-expert.
It is especially necessary to dwell on the questions that should be put before the expert. To do this, you need to know all the materials on the case well, it is good to navigate in accounting issues. In these cases, a consulting accountant can be of great help, who can competently draw up a range of questions, while it is advisable to consult with an expert accountant who will do an examination in this case (the law does not prohibit this).
General requirements for questions: 1. questions must follow from the materials of the criminal case and without their clarification the case cannot be completed; 2. questions should relate to accounting; 3. questions that the investigator himself cannot resolve without special knowledge; 4. issues that cannot be resolved in any other way; 5. questions should be resolved only on the basis of the materials of the criminal case;
6. questions that do not oblige to resolve legal issues and qualify the actions of the auditees; 7. questions should be specific; 8. should not allow different interpretations; 9. should be stated sequentially in a logical order. 3. The procedure for the production of examinations in expert institutions. According to the Code of Criminal Procedure, an examination can be carried out by any person who has the necessary
knowledge to give an opinion on the issues under study. Therefore, any person with this knowledge can be called as an expert. In this regard, the accused cannot be denied the call of a particular person as an expert on the sole ground that he is not a member of the staff of an expert institution. When familiarizing an expert with the materials of a criminal case, the investigator warns him about non-disclosure
materials of the preliminary investigation. The total term for the performance of the expert examination shall not exceed 20 days. It is determined after preliminary acquaintance of the expert with the case materials. Preliminary acquaintance lasts no more than five days. If the term 20 does not suit, then the expert agrees on new terms with the investigator. In accordance with the criminal procedure legislation, the investigator is obliged to familiarize the accused
(suspect) with a resolution on the appointment of a forensic accounting examination, explaining his rights, about which to draw up a protocol. The accused has the right: - to be present with the permission of the investigator during the examination and give explanations to the expert; - challenge the expert; - ask for the appointment of an expert from among the persons indicated by him; -submit additional questions to obtain an expert opinion on them; - get acquainted with the expert's opinion. At the same time, the expert is given the opportunity, in the presence
the investigator to receive from the accused answers to questions that he had during the examination. Topic 11. Forensic accounting expertise in court. The conclusion of an expert accountant. Plan. 1. Production of forensic accounting expertise in court. 2. Conclusion of an expert accountant. 1. Production of forensic accounting expertise in court. When a criminal case is brought to court, the question of bringing the accused to trial is resolved.
At the same time, if a forensic accounting examination was carried out in the case during the preliminary investigation, the validity of its appointment, compliance with the requirements of criminal procedure, and the completeness of the expert accountant's opinion are examined. Having studied the materials of the case and, in particular, the opinion of an expert accountant, the court in the assignment session may: 1. Recognize the conduct of a forensic accounting examination and the drawing up of an expert accountant's opinion as correct. In this case, the conclusion does not prevent the consideration of the case.
at the court session. 2. Having established formal violations in the appointment and conduct of a forensic accounting examination and considering them insignificant, accept the case for hearing in order to fill in the gaps discovered at the court session. 3. Having established significant violations in the appointment and conduct of a forensic accounting examination, send the case for additional investigation to eliminate the violations committed. 4. Having not established violations of the law in the appointment and conduct of an examination, but having seen that the conclusion
insufficiently clear or complete, issue a ruling on conducting an additional examination. 5. Having discovered that in a case in which a forensic accounting examination was not carried out at the preliminary investigation stage, there are issues that can only be resolved with the help of an expert accountant, send the case for additional investigation to conduct such an examination, or call an expert accountant in court hearing. During the examination at the court, the expert participates in the investigation of the circumstances
cases related to the subject matter. He may, with the permission of the court, ask questions to the defendant, victim, witnesses. The production of an expert examination at a court session includes: a) the participation of an expert in the examination of evidence; b) submission in writing by the prosecutor, defense counsel, defendant, as well as the civil plaintiff, civil defendant and their representatives of questions to the expert; c) preparation by the expert of answers to the questions put to him and drawing up a conclusion; d) announcement of the conclusion at the court session
expert; e) interrogation of an expert to clarify or supplement the conclusion given by him. If it is impossible for a good reason to submit questions in writing, they can be stated orally and recorded in the minutes of the trial. The court reads out the questions and listens to the opinion of the participants in the trial. Taking into account the volume and complexity of the examination, the court may announce a break, setting a date and hour for the continuation
court session. The opinion of an expert accountant is announced by the court in a court session. After hearing the opinion of the prosecutor, the defendant, the defense and other participants in the process, the issue of recognizing its conclusions as evidence is decided. 2. Conclusion of an expert accountant The conclusion of an expert accountant, as well as the court ruling, in which questions are formulated for the expert, are attached to the case along with the minutes of the court session.
The conclusions of the expert, the conclusion of the expert and his interrogation are presented to the accused, who has the right to give his explanations and objections, as well as to request the appointment of a repeated or additional examination, about which a protocol of the interrogation of the accused is drawn up. Expert accountants who performed the examination on their own submit their opinion directly to the investigator. If the examination was carried out on the instructions of an expert institution, the expert shall submit his opinion
head of an expert institution. If inaccuracies or errors are found, the manager returns to the expert his opinion for making changes and clarifications. If the expert does not agree with these remarks, then the conclusion is sent to the investigator with these remarks. The conclusion of an expert accountant consists of three parts and an application. Introductory part - indicates the name of the examination, its number, whether it is additional, repeated,
complex; name of the body that appointed the examination, information about the expert - position, surname, first name, patronymic, education, specialty (general and expert), academic degree; the date of receipt of the material for examination and the date of signing the conclusion, the basis for the examination; the name of the materials submitted for examination; the plot of the case and the initial data relevant for giving an opinion, with the obligatory indication of the source of their receipt; requests for additional materials, results
their consideration; information about the persons present during the examination; place of examination; questions posed to the expert. Research part - the research process and its results are described, as well as a scientific explanation of the established facts is given. Each question resolved by the expert must correspond to a specific section of the research part. Description of research methods and techniques, which should be understandable
persons who do not have an accounting education, details, if necessary, to verify the correctness of the expert's conclusions. Justification and explanation of the indicators adopted in the production of calculations, as well as discrepancies identified in the accounting data with reference to the documents. Reference and normative materials, which the expert was guided by when solving the issues raised, indicating the date and place of their publication. The results of investigative actions taken as initial
data, as well as the results of other examinations, if they were used to substantiate the conclusions, with reference to the sheets of the case. Links to applications and necessary explanations to them. An expert assessment of the results of the study with a detailed motivation for the judgment substantiating the conclusion on the issue being addressed. If it was not possible to give an answer to some of the questions posed, the expert indicates the reasons for this in the research part.
The final part is stated clearly, briefly, without motivating the conclusions on each of the issues. The expert's conclusions are presented in the form of answers to the questions posed in the order in which the questions are set out in the resolution. Each of them is answered on the merits or it is indicated that it is impossible to solve it for one reason or another. The conclusions are presented in a clear and concise language that does not allow for different interpretations. In the conclusion of an expert accountant, there should be no legal terms such as "theft",
“appropriation”, “waste”, “guilty”. Economic terminology should be used: “shortage”, “surplus”, “material damage”, since only judicial and investigative bodies can qualify an act. The application is an integral part of the research part of the conclusion. It usually consists of tables, calculations, transcripts and details of individual facts. The conclusion is signed by the expert who conducted the study, which is certified by the seal of the expert
institutions, and sent to the body that appointed the examination. Topic 12. General provisions of accounting in industrial enterprises. Accounting policy of the organization. Plan. 1. The concept and content of accounting policy. 2. Documentary reflection of the accounting of tangible assets. 3. Documentary reflection of the accounting of intangible assets.
Recommended literature. 1. The concept and content of the accounting policy of the organization. Accounting is a means of control over economic activity, accumulation of information in accordance with the needs of the management system. Its main function is to collect and summarize the financial information of the organization. Based on the general principles of the organization of accounting, provided for
Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ and the "Regulations on Accounting and Reporting in the Russian Federation" (approved by order of the Ministry of Finance of the Russian Federation dated December 26, 1994 No. 170) and other regulatory acts, enterprises independently determine the form and accounting methods based on specific business conditions, industry specifics. Accounting policy is the organization's choice of options for accounting and evaluation of accounting objects, as well as the forms, techniques of maintaining and organizing accounting based on the characteristics of its activities.
(organizational, technological, number and qualification of accounting personnel, the level of technical equipment of accounting work). The basics for the formation, selection, justification and disclosure (publicity) of the accounting policy of the enterprise are established by the Accounting Regulation "Accounting Policy of the Organization" (PBU1 / 98) approved by order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60 n. (as amended by the order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107 n.). In the Regulations, the accounting policy of an organization is understood to be the one adopted by it
a set of accounting methods - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. 1. The method of conducting primary observation implies the procedure for maintaining documentation and the procedure for conducting an inventory. 2. The method of maintaining a cost measurement implies a method for determining the cost measurement of the inventory of an economic entity (actual cost, as well as holiday pay,
retail, accounting, planned, standard prices) and methods for calculating the cost of production and costs (calculation). 3. The method of maintaining the current grouping means the methods and procedure for attributing business transactions to the accounting accounts and maintaining accounting records by double entry. The organization independently develops a working chart of accounts based on the approved order of the RF Ministry of Finance dated 31. 10.2000, No. 94n of the Chart of Accounts for the financial and economic activities of the organization.
4. The method of final generalization of the facts of economic activity means the procedure for compiling and submitting reports. All organizations are required to draw up financial statements based on the data of synthetic and analytical accounting. The Federal Law “On Accounting” (clause 3, article 6 of the Federal Law) enshrines that adopted by the organization. The accounting policy is approved by order or order of the head of the organization; the accounting policy is applied from year to year.
Changes in accounting policies may be made in the following cases: 1. changes in legislation or regulations; 2. development by the organization of new methods of accounting; 3. a significant change in the conditions of its activities, a change in ownership, reorganization, changes in the types of activities. 2. Documentary reflection of the accounting of tangible assets.
To prevent abuses and crimes, to eliminate the conditions conducive to their commission, it is important to have a clear idea of documenting all business processes, because various illegal acts related to the use of accounting leave their traces in accounting - primary and summary documents, accounting registers (protective and trace-forming function of accounting. Accounting for inventories.
Industrial stocks are various material elements of production used as objects of labor in the production process. They are wholly consumed in each production cycle and fully transfer their value to the cost of production. The procedure for organizing accounting of inventories is defined in the Accounting Regulation "Accounting for inventories" (PBU 5/01) approved
by order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44 n. Since raw materials and materials are considered the most criminally vulnerable, the organization of control over the safety of material assets is one of the main tasks of the legal service of the organization and law enforcement agencies. To fulfill the production program, organizations determine the need for material resources and acquire them. The organization enters into contracts for the supply of materials.
Based on the contract (or oral agreement), the supplier (seller) company issues an invoice. The invoice is the document that served as the basis for the production of settlements. (On the procedure for issuing an invoice, see Article 169 of the Tax Code of the Russian Federation). Having made a payment (over 60 thousand rubles only by bank transfer), the recipient organization (buyer) organizes the receipt and delivery of material assets. To do this, against receipt, the accounting department draws up a power of attorney for the person who will receive the materials.
A power of attorney entitles an official to act as a trustee of the organization upon receipt of material values. Based on the documents presented, the seller issues an invoice (usually in the accounting department) in 2 copies and issues valuables with one copy of the invoice. In the case of acceptance of goods received by the supplier's transport or by rail, the freight forwarder, accepting valuables in a wagon, van, container, must make it "credit" in accordance with the provisions
Instructions on the procedure for acceptance of industrial and technical products and consumer goods by quantity. Approved Decree of the State Arbitration Court under the Council of Ministers of the USSR dated 06/15/65 No. P-6 (as amended on 11/14/75 No. 98). If, upon acceptance of goods from the transport organization, signs of violation or absence of seals of the consignor, shortage, damage or damage to valuables (containers, packaging) are found, the recipient has the right
require verification of the cargo. The results of the inspection are documented in a commercial act, which can serve as the basis for filing a claim against a transport organization or supplier. Material assets are delivered to the warehouse of the enterprise and surrendered to the manager (storekeeper). In case of centralized delivery of materials by road, the supplier issues a consignment note in 4 copies:
copies. Thus, the primary documents for the receipt of material assets are: - contract; - invoice; - payment documents; - power of attorney; - invoice. The accounting procedure for materials in warehouses and in accounting depends on the method of accounting for materials. The method provides for the order and sequence of accounting for materials, types of accounting registers, their number, and mutual verification of indicators. The most progressive and rational method of accounting for materials
is operational-accounting (balance). The quantitative-sum method is also possible with the help of reports of financially responsible persons. The main principles of the operational accounting method are as follows: - efficiency and accounting reliability of quantitative accounting in the warehouse using folding accounting cards, which are maintained by financially responsible persons; - systematic control over the correct documentation of operations for the movement of materials; - systematic confirmation (reconciliation) of warehouse and
accounting by comparing the balances of materials according to warehouse (quantitative accounting), with the balances of materials according to accounting. Materials from warehouses are released to workshops for the manufacture of products, as well as to the side for sale. Release to production, as a rule, is carried out within pre-established limits. The consumption of materials is documented by limit-fence cards (f. No. M-8), waybills.
One copy is transferred to the workshop, and the second to the warehouse. The storekeeper notes in both copies the date and quantity of the released materials, after which he displays the rest of the limit. The storekeeper signs in a copy of the workshop, and the representative of the workshop (foreman) signs in the storekeeper's card. At the end of the month, the cards are handed over to the accounting department for reflection in the accounting. For registration of a one-time release of material assets within the enterprise and to third parties
apply invoices in 2 copies. One remains with the storekeeper, and the second for the recipient. Accounting for the movement of materials in production is carried out, as a rule, with the help of cutting charts, cutting acts, picking lists. The cutting chart indicates how much material raw materials were received, how much products were produced from it, how much waste was received: - rational - something else can be made from them; - irrational - in fact, this is rags; - produced marriage by type.
These cards are also used as primary documents for accounting for production and output. Accounting for the release of finished products. Finished products are complete products that have passed all stages of technological processing, accepted by the technical control department and handed over to the warehouse or directly to the customer. The receipt from the production of finished products is documented by waybills, acceptance certificates, and other primary documents provided for by the accounting policy of the organization.
Quantitative accounting of finished products by their types and places of storage is usually carried out in a similar way to accounting for inventories. An invoice or other document is issued for the products sold, which indicates the name, item number, grade, size, quantity, name and address of the recipient. A special place among them is occupied by an invoice. This is a document that, in addition to the main burden as an invoice, bears the same important burden of accounting for value added tax (VAT).
If the condition of the supply agreement is the advance payment for the products, the buyer, on the basis of the invoice data, makes the payment, as a rule, by bank transfer. The payment amount includes, in addition to the cost of products at contractual prices, the cost of tare and packaging, as well as transportation costs, if they are subject to reimbursement to buyers. Delivery of products is carried out by rail, water, road and air transport.
Transportation costs for the delivery of products are charged to the supplier or the buyer, depending on how it is provided in the supply contract. In most cases, products are recorded as shipped from the moment of export from the territory of the enterprise. In other cases, from the moment of payment for the products. The moment of shipment is reflected in the order for the accounting policy of the organization and is applied during the financial year. Topic 13. Use of accounting information in the investigation of illegal activities in accounting
Money. Plan. 1. The procedure for making cash transactions. 2. The procedure for checking the cash register and accounting for funds. 3. Methods for detecting forgeries when registering cash transactions. 4. Registration of the results of the inventory and cash register reports. 1. The procedure for making cash transactions. In accordance with applicable law, all organizations
regardless of the form of ownership and types of activity, they must keep temporarily free funds (with the exception of cash on hand within the established limit) in banks. Operations performed by enterprises in cash are commonly called cash transactions. Cash operations. Their execution and accounting must be carried out in accordance with the Procedure for Conducting Cash Transactions in the Russian Federation, approved by Order No. 18
Central Bank of the Russian Federation dated October 4, 1993. Organizations can have cash on hand within the limits set by banks in agreement with the heads of enterprises. Organizations have the right to keep cash in cash in excess of the established limits only for wages, social insurance benefits and scholarships for no more than three working days, including the day the money is received from the bank. Currently, the Central Bank has established that the amount of cash settlements between legal
persons on one of the operations may not exceed 60,000 rubles. All cash transactions are conducted by a cashier appointed to this position by order of the head of the organization. The cashier gives an obligation of full liability, which is kept in his personal file. The heads of organizations, when hiring for work related to the conduct of cash transactions, are recommended to contact the internal affairs bodies and medical institutions to obtain information about these persons. (Order
Ministry of Internal Affairs of the Russian Federation No. 319 of November 24, 1994 "Instruction on the procedure for providing information on a contractual basis." Order of the Ministry of Internal Affairs of the Russian Federation No. 965 dated November 1, 2001 “On approval of instructions on the procedure for providing citizens with certificates of the presence (absence) of their criminal record). The head of the enterprise must provide the cashier with protection during the transportation of funds from banks or delivery to them and, if necessary, a vehicle. Storage at the cash desk of cash and other valuables that do not belong to this company,
prohibited. In total, four operations with cash are carried out at the cash desk: - receipt and posting of cash received from the bank; - receipt and posting of cash received from individuals; - issuance and write-off of cash to an individual; - return of cash from the cash desk to the bank. Receipt and posting of money received from the bank to the cash desk
it is the amount of cash needed to pay wages, benefits or pensions, travel expenses, expenses for household needs. The cashier of the enterprise, having drawn up a check, presents it to the bank. He is obliged to credit the cash received by check to the cash desk of the organization on the same day. On the basis of the check stub, the accounting department issues an incoming cash order, which is signed by the chief accountant or a person authorized by a written order of the head.
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