Open AccessFORENSIC ACCOUNTING EXPERTISE OF PAYMENT WITH PERSONNEL: PROBLEMS AND IMPROVEMENT
Author(s) -
V.A. Yumatov,
Vladimir Timchenko,
S.V. Kozmenkova,
Guzaliya Klychova
Publication year - 2022
Publication title -
vestnik kazanskogo gosudarstvennogo agrarnogo universiteta
Language(s) - English
Resource type - Journals
ISSN - 2073-0462
DOI - 10.12737/2073-0462-2022-140-147
Subject(s) - remuneration , payroll , payment , wage , forensic accounting , correctness , incentive , accounting , settlement (finance) , payment by results , business , audit , actuarial science , economics , labour economics , computer science , finance , law , political science , microeconomics , programming language
In modern conditions, forensic examination is of particular importance, which determines its further development as a scientific branch of knowledge and type of activity. Forensic accounting examination of labor and its payment includes determining the correctness of the calculation of wages to employees, planning the wage fund, the correctness of the application of forms of remuneration, calculation of wages (including incentive payments and additional wages, payment for holidays, weekends, downtime), the correctness of attributing to the composition of production costs (work performed, services rendered), payment or non-payment of wages. Forensic accounting expertise of payroll settlements with employees is one of the most demanded subtypes of expertise. However, problems remain in her methodology that need to be resolved. The aim of the study is to develop the theoretical foundations of forensic accounting expertise of payments to personnel. Due to the lack of standard methods, we propose the definition of the subject, object and tasks of forensic accounting expertise of settlements with employees on wages, the types of work of such an examination stage as research, as well as an algorithm for conducting expert research to identify cases of non-payment of wages to employees of the organization. These proposals will optimize the activities of the forensic expert-economist, contribute to the development of methods and organization of forensic accounting expertise, the correctness of calculations with employees on wages and their timely payment