Open AccessUse of accounting data when identifying signs of crimes of economic direction
Author(s) -
Julia Bykovskaya
Publication year - 2020
Publication title -
na straže èkonomiki
Language(s) - English
Resource type - Journals
ISSN - 2588-0071
DOI - 10.36511/2588-0071-2020-1-18-27
Subject(s) - accounting , process (computing) , section (typography) , law enforcement , forensic accounting , economic crime , enforcement , field (mathematics) , accounting information system , national accounts , business , political science , computer science , law , advertising , audit , mathematics , pure mathematics , operating system
At present, methodological support for the process of detecting signs and investigating crimes in the field of economic activity by law enforcement agencies is important, which should include a section on the possibilities and ways of using accounting data. Using an example of an analysis of a specific situation, the article shows how to conduct a study from one accounting document to another, what information should be paid special attention to, what suspicions can be caused by certain facts contained in these documents, and what conclusions can be drawn from the analysis. This example can serve as a model for the development of guidelines for the use of accounting knowledge in identifying crimes of an economic nature.