Development accounting closely related to the development economic relations in society and has its own history.
It is customary to distinguish three main periods in the development of accounting in the history of Russian statehood:
1) in Russian Empire(XVIII - early XX century);
2) during the Soviet period (1917 - August 1991);
3) in the modern period (from 1991 to the present).
The history of the development of accounting in Russia does not begin from the 18th century, but much earlier, approximately from the period of Kievan Rus. Count order(1654) - the first document regulating the organization of accounting. Thanks to Peter I, in 1710, a new word “accountant” appeared in the Moskovskie Vedomosti newspaper, which meant “a person who carries out accounting”. This word is not originally Russian, since it comes from the German word Buchhaltung - "accounting, accounting." The analogue in Russian is the word "bookholder".
Instructions for organizing accounting dated January 2, 1714 - this is one of the first state acts, which contained accounting issues. Another document is Rules of the Admiralty and Shipyard Administration(1722), which contained a strict system of in-kind cost accounting for materials. This period of Russian history is also associated with the appearance of the first accounting books - chronological journals.
Gradually appear in Russia educational institutions for learning accounting. Accounting courses appear in Moscow and St. Petersburg in trade, agriculture, banking and other branches of accounting.
All the experience accumulated by previous generations required the generalization and development of accounting methods. Magazine « Bookkeeping became the first specialized publication to deal with this problem.
In addition to the journal "Accounting", before the revolution of 1917, the magazines "Journal of the Society of Accountants", "Commercial World", "Commercial Education", "Accounting Bulletin" were also published in Russia.
The second period in the development of accounting in Russia began after the October Revolution (1917). In the new socialist state, two views have been formed on the further development of accounting. Supporters of the first trend insisted on the elimination of money, while others sought to leave accounting in its pre-revolutionary form.
After the revolution, at first the first tendency erroneously prevailed. A large number of new ideas were put forward in the field of accounting and control, the main of which were: a person is an object of accounting; a means of accounting and control work book; natural meter as the main and only accounting base; accounting of all property not of the enterprise, but of the country, etc.
But the innovative direction did not last long, and the fallacy of this movement was soon recognized in the works of V.I. Lenin. The futility of the first trend is largely due to its contradiction with the previously established accounting system in tsarist Russia and economically developed countries Europe.
During this period, printed materials began to develop actively. One of the most famous books of that time was the book by French authors E. Leautey, A. Guilbaud "General Guiding Principles of Accounting". The magazines were also published: "Bulletin of Accounting", "Counting Thought", "Sputnik Accountant", "For Socialist Accounting", "Accounting". Initially, most of them were aimed at qualified accountants: chief and senior accountants, accounting experts, auditors.
Since the middle of the XX century. the basic principles and directions of accounting are beginning to be developed:
1) the principles of an objective assessment of the property and legal status of an economic entity;
2) sectoral focus in building an accounting system;
3) expansion of state regulation of accounting and reporting.
Third period - accounting in modern Russia(started with the fall of the Soviet system and the emergence of Russia as a new democratic state).
The growth in the importance of accounting in the modern period is associated with the development of new market relations, the use of international accounting standards.
The accounting system in Russia has a number of features that reduce its value for participants in economic turnover and hinder the normal development of the economy. These features are primarily associated with the development of accounting in a planned economy.
However economic system Russia continues to progressively change, which leads to the emergence of new species economic activity which have not yet been recorded.
The reform of accounting is currently being carried out by the Institute professional accountants. He develops and implements the procedure for conducting qualification examinations for the certificate of a professional accountant.
Accounting methods are now increasingly used in the activities of law enforcement agencies. They are necessary in the investigation of criminal and civil cases related to compensation for material damage.
One of the first documents of the Soviet government, in which the foundations of documentary verification were laid, was a secret Instructions for closing, sealing and auditing warehouses, barns and warehouses, which regulated the organization of the activities of auditors at the audit site. The instructions said: according to the compiled list, it is checked in the product book whether it is correct, how much product is in it, to pay attention to the product that is not listed in it. Then he takes about six months ago the balance of goods according to the commodity book and begins to check, according to the receipt and release receipts, how much goods have been sent and received, and all receipts must be recorded in the commodity book.
In the Criminal Procedure Code of the RSFSR of February 23, 1923, during the investigation or consideration of cases, when special knowledge is required, the involvement of an expert, whose conclusion was considered legal evidence, was allowed.
But there were still many contradictions in the Code of Criminal Procedure of the RSFSR, for example, for a long period there was no distinction between an audit and an examination carried out in criminal cases.
In the 1930s–1940s there is an urgent need to create a specialized service (OBKhSS) to detect, prevent and solve economic crimes.
A great contribution to the creation of a new discipline was made by V.B. Lyubkin, who in 1946 published the monograph "Forensic Accounting", which later became the main book for the application of economic knowledge in legal practice.
Professor S.P. Fortinsky wanted to attribute forensic accounting to one of the sections of forensic science. In 1962, he wrote a paper containing recommendations on the use of audit methods in the disclosure and investigation of economic crimes.
Already in 1964, the book “ Fundamentals of Accounting and Forensic Accounting Expertise". The authors of this work, D. S. Ostroumov and S. P. Fortinsky, considered the issues forensic accounting in close cooperation with general provisions accounting and problems of criminalistics.
A great contribution to the development of forensic accounting was made by such prominent scientists as S.P. Golubyatnikov, N.V. Kudryavtsev, A.M. Romashov, G.A. Shumak, L.A. Sergeyev. Particular attention was paid to the development of methods for the independent application by a lawyer in each specific case of knowledge of accounting, economic analysis, production technology. This required a versatile specialization of operational and investigative workers, which provided for the mastery of not only legal, but also economic knowledge. To this end, a new training course "Fundamentals of Accounting and Forensic Accounting Expertise" was created, which combined economic and legal knowledge. The content of the course was based on industry accounting and forensic accounting expertise. The combination of these two little interconnected sections was associated with the greatest development in this period of accounting science and forensic accounting expertise.
In the named training course Much attention was paid to the practice of accounting and the procedure for using the knowledge of relevant specialists, and a secondary role was given to the methodology for applying general economic knowledge by a lawyer independently.
Despite the increasing demands of legal practice, forensic accounting was still aimed at solving economic tasks. Until 1980, forensic accounting was perceived as a special branch of accounting.
Currently, the academic discipline "Forensic Accounting" is studied by students of law schools and faculties.
"Forensic accounting" makes special demands on teachers of this discipline. They must have knowledge of both accounting and economics, as well as professional legal knowledge.
Academic discipline "Forensic accounting":
1) develops the scientific basis for the organization and conduct of accounting audits, examinations, inventories;
2) determines the range of questions that may be put before the auditor and the expert;
3) develops criteria for evaluating expert opinions and audit reports;
4) develops a methodology for the work of operatives and investigators with documents that can become evidence in a case.
Knowledge of this discipline allows law enforcement officers to draw the correct conclusion about the legality and reality of certain business transactions, to identify forged documents that veiled illegal business transactions and crimes.
The subject matter of forensic accounting is objective regularities based on normative acts, including prescriptions for the application of accounting and special accounting knowledge in the field of specific legal relations (criminal law, civil law, arbitration).
Any subject academic discipline is of exceptional importance. This is due to the following:
1) the presence of a specific subject of research predetermines the possibility and necessity of the independent existence of the corresponding knowledge system;
2) without understanding the subject of the discipline, it is impossible to determine its content, tasks, identify the main directions of development, determine its place in the system of other disciplines;
The subject is understood as everything that is within the boundaries of the object of study of the academic discipline. One of such objects in forensic accounting is accounting. The second object provides for the study of the presence of forensic knowledge.
Forensic accounting, like any academic discipline, has its own special features:
1) the existence of a relationship between illegal acts in the field of the economy with data and their reflection in accounting;
2) legislative regulation of the ways (forms, methods) of applying special accounting knowledge in a variety of legal practice.
It includes the theory and principles of accounting, as well as the legal basis for the application of special accounting knowledge by the law enforcement officer personally, the specialist accountant involved by him, the regulatory procedure for the appointment and production of a documentary audit, audit and forensic accounting expertise, since it studies the application of accounting accounting in a variety of legal practice.
One of its main features is the protective and preventive functions of accounting.
The preventive (warning) function consists in the preliminary control of economic activity economic entities and thus makes it difficult to commit illegal acts.
The protective function operates after the commission of a crime.
In legal accounting, the following methods can be distinguished:
1) general scientific;
2) intersectoral;
3) special.
The combination of these methods forms the accounting methodology, with the help of which the accounting of economic activity is carried out.
Also, the method of forensic accounting is closely related to the method of accounting.
The structure of the discipline "Forensic accounting" represents a logical construction of a certain set of provisions that reflect the forms of use of accounting, economic and judicial economic knowledge in the process of a lawyer's activities in the disclosure and investigation of economic crimes. This system also determines the internal structure of the discipline, which includes a phased and consistent study of content elements through the application of pedagogical principles.
The academic discipline, as a rule, includes the following sections: introduction to the academic discipline, basics financial statements, application of special accounting knowledge of law enforcement practice of lawyers.
This academic discipline is a complex economic and legal discipline, which is based on accounting, which studies and develops theoretical and tactical issues of using special accounting and other economic knowledge in legal activities.
Legal Accounting is a specialized applied discipline that studies statutory ways of implementing accounting knowledge in a variety of legal practices. It includes:
1) the theory of accounting and its legal principles;
2) the basics of documentary audit and audit, forensic accounting expertise; activities of an accountant as a procedural figure of a specialist;
3) the provisions of criminal, civil, arbitration and administrative law regulating the procedure for the use of accounting and its data by the law enforcer.
Forensic accounting performs the following functions:
1) forensic - studies the laws of origin, collection, evaluation and use of evidence and methods of investigation, examination and prevention of crimes based on the knowledge of these laws, including evidence obtained with the help of legal accounting;
2) procedural (evidence)- the search for truth (obtaining evidence of actually committed illegal accounting activities for which legal liability is provided);
3) criminological- prevention, forecast, prevention of financial and economic violations with the help of forensic accounting;
4) criminal law- this is the criminalization and subsequent qualification of a number of violations in the field of accounting on the basis of forensic accounting data;
5) organizational and managerial- control, providing, information functions, feedback function of forensic accounting.
To achieve a positive result, these functions must be used in combination.
The Importance of Forensic Accounting is that accounting, underlying it, is one of the main, objective, mandatory and normatively defined functions government controlled, one of the types of social control and a way to improve the efficiency of law enforcement and law enforcement activities.
The sources of forensic accounting are:
2) federal laws;
3) by-laws (decrees, decrees, orders, orders);
4) international legal acts.
The norms of the Constitution of the Russian Federation take precedence over the norms of laws and by-laws.
The laws include federal legislation, which is represented by the following acts:
2) federal law dated August 8, 2001 No. 134-FZ “On the protection of the rights legal entities individual entrepreneurs during the state control(supervision)";
4) Federal Law of May 31, 2001 No. 73-FZ “On State Forensic Activities in Russian Federation" etc.;
Sub-legislative acts make up the bulk of regulatory legal materials related to accounting and forensic accounting. These include:
1) acts of legislative and executive power (decrees, orders of the President and resolutions of the Government of the Russian Federation);
2) acts of a departmental and interdepartmental nature (orders, instructions);
3) acts of local governments.
One of the types of by-laws are decrees and orders of the President of the Russian Federation, for example, Decree of the President of the Russian Federation of October 13, 2004 No. 1313 “Issues of the Ministry of Justice of the Russian Federation”.
Government of the Russian Federation in accordance with Art. 5 of the Federal Law "On Accounting" provides general methodological guidance for accounting. In accordance with Art. 114 of the Constitution of the Russian Federation The Government of the Russian Federation:
1) develop and submit to the State Duma of the Russian Federation the federal budget and ensure its execution; submits to the State Duma of the Russian Federation a report on the execution federal budget;
2) ensures the implementation in the Russian Federation of a unified financial, credit and monetary policy;
3) ensures the holding of a unified public policy in the field of culture, science, education, health, social security, ecology, etc.
The next type of by-laws are acts of the Government of the Russian Federation. They are characterized the following signs:
1) are divided into resolutions and orders;
2) have sublegality;
3) ensure the obligatory execution throughout the territory of the Federation;
4) have intersectoral significance.
The acts of the Government of the Russian Federation include:
1) Decree of the Government of the Russian Federation dated March 18, 2005 No. 139 “On approval of the Rules for the annual audit of accounting and financial (accounting) reporting on the formation and investment of funds pension savings, as well as financing payments from pension savings”;
2) Decree of the Government of the Russian Federation of June 30, 2004 No. 329 "On the Ministry of Finance of the Russian Federation";
3) Decree of the Government of the Russian Federation of September 23, 2002 No. 696 “On approval federal regulations(standards) audit activity».
The Government of the Russian Federation exercises its powers through the Ministry of Finance of the Russian Federation.
In accordance with the Regulations "On the Ministry of Finance of the Russian Federation":
1) The Ministry of Finance of the Russian Federation (Minfin of Russia) is federal body executive power, performing the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, currency, banking;
2) The Ministry of Finance of Russia coordinates and controls the activities of the services under its jurisdiction.
The main regulations of this ministry include:
1) Order of the Ministry of Finance of Russia dated March 21, 2000 No. 29n “On Approval of Methodological Recommendations for the Disclosure of Information on Profit Per Share”;
2) Order of the Ministry of Finance of the Russian Federation dated December 8, 2003 No. 113n “On Forms of Accounting Statements of Insurance Organizations and Statements Submitted in the Procedure of Supervision”;
Legal basis forensic accounting- this is the main part of the normative regulation of all social relations arising in it, essential element which is normative act.
The main objectives of accounting legislation are formulated in Art. 3 of the Federal Law "On Accounting".
The regulatory framework of legal accounting consists of sources of various legal force:
1) acts of direct accounting;
2) the rules of law governing the subject of various branches of law that interact with accounting.
In accordance with Art. 3 of the Federal Law “On Accounting”, the legal basis of forensic accounting is a multi-link, hierarchically built system of sources based on legal force, extending its effect to all organizations located on the territory of Russia.
Russian legislation on accounting consists of the Federal Law "On Accounting", other federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation.
Objectives of accounting legislation:
1) ensuring uniform record keeping of property, liabilities and business transactions carried out by organizations;
2) compiling and presenting comparable and reliable information on the property status of organizations and their income and expenses, necessary for users of financial statements.
Normative acts on accounting- a broader concept that includes acts of federal government bodies, executive power, acts of executive bodies of the constituent entities of the Russian Federation.
In addition to normative acts, there are sources of interpretation of law, which include various kinds of explanations, guidelines, answers to questions that can interpret and explain to the law enforcer individual laws and by-laws, but not to supplement and clarify them.
Article 4 of the Federal Law "On Accounting" determines that accounting legislation applies to all organizations located in the territory of the Russian Federation, as well as to branches and representative offices of foreign organizations, unless otherwise provided by international treaties of Russia.
The development of market relations in the Republic of Belarus, which led to the establishment of new legal phenomena in society, the complication of legal practice, require an integrated approach to understanding and studying modern economic processes.
Performing the functions of state control, representatives of the law enforcement system face a number of economic offenses in their activities. It is impossible to identify and stop them, to carry out preventive work, to determine the method and method of control, to timely appoint and within the established time limits to conduct an inventory, audit, tax audit, forensic accounting expertise, to evaluate audit materials, to qualify the actions of officials and financially responsible persons on the basis of them is impossible without special economic and legal knowledge. In this regard, such an applied discipline as forensic accounting is of particular importance.
Forensic accounting- a special complex discipline, which aims to develop theoretical and practical issues of using economic and accounting knowledge in legal practice.
Methods of this course are accounting, documentary, economic analysis. Accounting analysis based on the use of control functions of the elements of the accounting method (balance sheet, accounts, double entry, valuation and calculation). Documentary Analysis is built on a comprehensive economic and legal assessment of documents as material carriers of information about negative deviations in economic activity. Economic analysis- study of the system of indicators characterizing the financial activity of a business entity.
Course system consists of general and special parts. General part includes the tasks of forensic accounting, its subject and methods, as well as the main provisions for the use of accounting, economic and documentary analysis in legal practice. Special part includes forms of using special accounting and other economic knowledge; the limits of their application in criminal and civil proceedings; the basis for the appointment and production of forensic accounting and other economic expertise, revisions, audits; forms and methods of preventing economic crimes, developed with the help of special knowledge of experts, and other issues.
In the context of the transition to a socially oriented market economy, the need for timely receipt of reliable information about the economic activity of a business entity of any form of ownership increases. Such information is provided by business accounting, the content of which is observations, measurement and registration of business transactions.
economic accounting- this is a quantitative reflection and a qualitative characteristic of economic activity in order to control and manage it. For a comprehensive reflection of the complex and multifaceted activities of a business entity, such types of economic accounting as operational and technical, accounting, statistical, and tax accounting are used.
Operational and technical accounting is a system quick receipt and providing the necessary information in the course of business transactions in order to make operational management decisions.
Accounting is a system of documented, permanent, continuous and reliable reflection of business transactions and processes of a business entity.
Statistical accounting reflects the quantitative and qualitative aspects of mass socio-economic phenomena and processes, their trends, patterns and relationships in sectors of the national economy and in the whole country, using data from operational, accounting and statistical reporting.
tax accounting is used to obtain indicators, from the value of which the amounts of taxes and various payments to the budget and special funds are calculated.
Operational and technical, accounting, statistical, tax accounting are interconnected and form unified business accounting system.
In a number of foreign countries there is a division of accounting into financial and managerial. Financial accounting is aimed at obtaining the final results of the work of a business entity, managerial accounting is aimed at obtaining information for managing production processes within it.
In economic accounting, three types of meters are used: natural, labor, monetary.
natural meters are used to account for the amount of homogeneous funds in kind: pieces, kilograms, tons, meters, liters, cubic meters, etc. Natural (quantitative) meters are convenient for accounting and monitoring the safety of funds, but do not allow summing up heterogeneous funds.
Labor meters allow you to set the amount of labor expended per unit of time in the process of production activity. They are expressed in working days, hours and are used to record hours worked, calculate wages, labor productivity.
Money meters are a means of expressing settlement and credit relations between business entities, a means of generalizing heterogeneous information for compiling the balance sheet of a business entity, identifying its reserve capabilities Money. They are expressed in national rubles, foreign currency, checks, letters of credit, promissory notes, bonds, shares, etc.
Each of the three meters can be used alone or in combination with each other.
Forensic accounting as a science and as an academic discipline has gone through three main stages in its development:
1) compiling the database of forensic accounting, the emergence of forensic accounting (from the 50s of the XX century to 1975);
2) formation of forensic accounting (from 1976 to 1990)
3) further development of forensic accounting (from 1991 to the present time). I stage. Until the 50s of the XX century, forms of application of special
accounting knowledge in legal practice, when opening thefts and other crimes, such as: forensic accounting expertise, planning and economic expertise, documentary audit, inventory - acted and developed autonomously from each other, there was no unified methodological basis(base) their use.
In the 50s of the XX century, through the efforts of prominent Soviet scientists - S.S. Ostroumov, S.P. Fortinsky, V.G. Tanasevich, N.V. Kudryavtseva and others - vigorous measures were taken to create a methodological base for forensic accounting.
The emergence and development of the theory of the application of special accounting knowledge has been carried out for a long time in the form of an applied discipline, such as the Fundamentals of Accounting and Forensic Accounting "expertise". But the narrow scope of this subject does not correspond to the content of the subject "Forensic Accounting", and on its basis a new complex academic discipline "Forensic Accounting" In 1975, the first textbook "Forensic Accounting" was created, edited by S.S. Ostroumov.
Thus, forensic accounting becomes the methodological basis for the use economic methods, special accounting and economic knowledge in the field of law. It enriches legal and expert practice, develops new methods of use and, in turn, develops through this practice.
II stage. In 1980, the second textbook "Forensic Accounting" was published by the group of authors: G.A. Atanesyan, S.S. Ostroumov, S.P. Fortinsky, V.G. Tanasevich.
Professor, Doctor of Law S.P. Golubyat-Nikov (Gorky Higher School of the Ministry of Internal Affairs of the USSR) took a great part in the development of forensic accounting as an academic discipline. In 1989, the third textbook on forensic accounting was published, edited by S.P. Golubyatnikov and G.A. Atanesyan.
A significant part in the development of forensic accounting at this stage was taken by the works of famous Soviet scientists: V.G. Lyubshin, A.M. Romashov, L.I. Georgiev, T.M. Arzumanyan, P.K. , G.A. Shumak, A.M. Goldman, A.R. Shlyakhov and others. During these years of formation and development of forensic accounting, there is a process of further development (competition) of such disciplines as “Fundamentals of Accounting and Forensic Accounting “Expertise” (in 1976 and 1980, textbooks by S.P. Golubyatnikov, N.V. .Kudryavtsevoi and S.P. Golubyatnikova, I.Ya. Tselishcheva) "Forensic accounting expertise" (in 1981. A.I. A.R. Shlyakhova).
Of great importance in the development of forensic accounting were the measures for the integrated development of the BHSS apparatuses, which were adopted by the USSR Ministry of Internal Affairs in 1985.
III stage. Forensic accounting is a special applied discipline that studies issues related to the application of accounting and economic analysis in legal practice. This academic discipline serves as a theoretical basis for the use of special economic and accounting knowledge in criminal, civil and economic processes. This determines the content of the subject "Forensic accounting", which includes issues of both economic and legal nature.
The third stage in the development of forensic accounting in Ukraine is associated with the activities of the scientist M.I.Kamlyk (National Academy of Internal Affairs of Ukraine), who wrote the textbook "Forensic Accounting". The first edition of the book was published in 1995. Radical changes in the reform of accounting in Ukraine, its transition to national standards and preparation for the transition to international standards, as well as a significant update of the legislative and regulatory framework led to the preparation and publication of new textbooks by the specified author-scientist (in 2000 and in 2007).
In 2004, the textbook "Forensic Accounting" was published by scientists of the National Law Academy named after Yaroslav the Wise -
V.M.Glibko and O.P.Buschan. The authors of this textbook indicate that forensic accounting is a complex applied discipline that combines economic and legal fields of knowledge, and divide it into two parts - general and special. In the general part, the issues of accounting, economic and documentary analysis of the economic activity of enterprises are considered. A special part studies the issues of improving and the procedure for appointing and using in the process of authorized activities of law enforcement and other bodies exercising the functions of management and control, inventory materials, documentary audit and forensic accounting expertise.
For the period from 2004 to 2009 Several textbooks "Forensic Accounting" by various authors have come out of print.
In modern times scientists are trying to improve the theoretical and practical bases of forensic accounting, as this discipline has firmly entered the educational and scientific life. Forensic accounting, as an academic discipline, should enrich cadets and students - future lawyers - with the necessary knowledge in the field of accounting, economic analysis, documentary audit, forensic economic (forensic accounting) expertise and auditing. This discipline is constantly in search and develops and improves.
Introduction
The concept and essence of forensic accounting
Legal sources of accounting
Subject, method and structure of forensic accounting
Conclusion
Bibliography
Introduction
Currently, crime is on a large scale and penetrates into all spheres of economic activity of enterprises and institutions. To effectively combat such criminal manifestations, it is necessary to have not only special legal knowledge, but also special economic training. Of particular importance in this regard is the discipline "Forensic Accounting". This discipline develops the scientific basis for the application of special accounting and other economic knowledge in legal practice. In this sense, the use of special accounting and economic knowledge is of decisive importance in investigating cases of theft, malfeasance and economic crimes.
The use of special accounting and other economic knowledge is carried out, as a rule, through forensic accounting and planning and economic examinations. The importance of these examinations obliges the investigator and the court not only to timely appoint and correctly formulate questions before the expert, but also to correctly evaluate the expert’s opinion in conjunction with other evidence and use their conclusions, which are one of the sources of evidence in the case.
The object is forensic accounting.
The subject is the organization of accounting in forensic accounting.
The purpose of the work is to study and analyze the organization of accounting in forensic accounting.
Tasks set:
reveal the concept and essence of forensic accounting;
analyze the legal sources of accounting;
to study the subject, method and structure of forensic accounting.
1. The concept and essence of forensic accounting
Forensic accounting is the science of the methodology of the occurrence of economic crimes and the techniques and methods for their detection in law enforcement.
The conceptual definition of forensic accounting is based on the forensic, criminological, operational-investigative, criminal-legal and procedural meanings that it includes and offers for use in practical legal activities.
The forensic (search) value lies in the fact that to a certain extent it helps to solve the problems of forensic science, which studies the patterns of formation, detection and use of evidence, developing means, techniques and methods for their collection, research and evaluation. The forensic beginning in forensic accounting solves the following tasks: the formation of knowledge about the typical mechanisms for the occurrence of documentary and accounting inconsistencies and the possibilities of their use in the investigation of crimes; development of the method of expert audit analysis based on the use of documentary and factual verification techniques to identify and study documentary "traces" of economic crimes.
Procedural significance lies in the establishment of facts on the basis of procedural rules illegal actions for which the law provides for legal liability. Procedurally, forensic accounting solves the problem of investigating the interconnections of "traces" of an illegal act in the economic sphere, different in content, in order to form the evidence base for a crime.
Forensic accounting also has operational-search significance, which manifests itself in the formation of practical skills for independent initial work with accounting and economic information in order to timely detect a crime.
The criminological significance of forensic accounting is that it explores the patterns of influence of the state and features of accounting on the choice of the method of committing a crime. From the point of view of the science of criminology, forensic accounting solves the problem of forming a sufficient understanding of the impact of the real state and features of accounting on the occurrence of a crime and the choice of a method for committing it.
Its subject is the financial and economic activities of economic entities, officials and materially responsible persons, as well as negative manifestations in it, caused by various destructive factors (crime, offense and misdemeanor) in relation to the sphere of specific legal relations (criminal law, civil law and arbitration ). The object is accounting, detailed on its own independent objects.
The main elements that make up the essence of the methodology of forensic accounting include:
accounting legislation;
accounting, its protective functions and their use in legal practice;
special study and research of financial and economic activities;
forensic analysis of economic activity;
criminal procedure legislation and its use in the work of apparatuses for combating economic crimes;
forensic economic examinations.
The use of accounting legislation in the law enforcement activities of a lawyer in the economic direction is the main one, since accounting is the object of study. It is in accounting that, with the help of knowledge of its regulatory and legislative foundations, offenses and crimes are revealed, and with their help they are analyzed and procedurally fixed.
The study of financial and economic activities recorded in accounting is possible as an independent law enforcement officer with the help of special organizational and tactical techniques. In a number of certain cases, it is advisable to involve and use a specialist (consultant, auditor or expert) in the production of inspection of accounting documents, their seizure, interviews and interrogations of officials and materially responsible persons, inventory of inventory items, documentary audit and examination and other actions.
The forensic accounting system, like any other, is naturally not free from shortcomings, and therefore, work on the formation and reform of its methodology continues at the present time.
2. Legal sources of accounting
The sources of forensic accounting are:
) federal laws;
) by-laws (decrees, decrees, orders, instructions);
) international legal acts.
The norms of the Constitution of the Russian Federation take precedence over the norms of laws and by-laws.
The laws include federal legislation, which is represented by the following acts:
) Federal Law of August 8, 2001 No. 134-FZ "On the protection of the rights of legal entities of individual entrepreneurs during state control (supervision)";
) Federal Law of May 31, 2001 No. 73-FZ "On State Forensic Activities in the Russian Federation", etc.;
Sub-legislative acts make up the bulk of regulatory legal materials related to accounting and forensic accounting. These include:
) acts of legislative and executive power (decrees, orders of the President and resolutions of the Government of the Russian Federation);
) acts of a departmental and interdepartmental nature (orders, instructions);
) acts of local governments.
One of the types of by-laws are decrees and orders of the President of the Russian Federation, for example, Decree of the President of the Russian Federation of October 13, 2004 No. 1313 "Issues of the Ministry of Justice of the Russian Federation".
Government of the Russian Federation in accordance with Art. 5 of the Federal Law "On Accounting" provides general methodological guidance for accounting. In accordance with Art. 114 of the Constitution of the Russian Federation The Government of the Russian Federation:
) develops and submits the federal budget to the State Duma of the Russian Federation and ensures its execution; submits to the State Duma of the Russian Federation a report on the execution of the federal budget;
) ensures the implementation of a unified financial, credit and monetary policy in the Russian Federation;
) ensures the implementation in the Russian Federation of a unified state policy in the field of culture, science, education, healthcare, social security, ecology, etc.
The next type of by-laws are acts of the Government of the Russian Federation. They are characterized by the following features:
) are divided into resolutions and orders;
) are under the law;
) ensure the obligatory performance throughout the territory of the Federation;
) are of intersectoral significance.
The acts of the Government of the Russian Federation include:
) Decree of the Government of the Russian Federation of March 18, 2005 No. 139 "On approval of the Rules for the annual audit of accounting and financial (accounting) reporting on the formation and investment of pension savings, as well as financing payments from pension savings";
) Decree of the Government of the Russian Federation of June 30, 2004 No. 329 "On the Ministry of Finance of the Russian Federation";
) Decree of the Government of the Russian Federation of September 23, 2002 No. 696 "On Approval of Federal Rules (Standards) of Auditing".
The Government of the Russian Federation exercises its powers through the Ministry of Finance of the Russian Federation.
In accordance with the Regulations "On the Ministry of Finance of the Russian Federation":
) The Ministry of Finance of the Russian Federation (Minfin of Russia) is a federal executive body responsible for the development of state policy and legal regulation in the field of budgetary, tax, insurance, currency, banking activities;
) The Ministry of Finance of Russia coordinates and controls the activities of the services under its jurisdiction.
The main objectives of accounting legislation are formulated in Art. 3 FZ "About accounting".
3. Subject, method and structure of forensic accounting
The subject and method of forensic accounting form the patterns of occurrence, detection and use in the practice of identifying and proving crimes precisely forensic accounting information. The emergence of such information is determined by the mentioned features of the subject and method of accounting.
Features of the subject give rise to the possibility of the desired inconsistencies between the data of accounting and other types of economic accounting. It is known that economic activity, in addition to accounting, is also observed with the help of its own methods in statistical and operational-technical accounting.
As a type of economic accounting, statistical accounting or statistics studies the quantitative side of mass economic processes in order to reveal their qualitative originality. These techniques are reduced to conducting a mass quantitative observation of economic processes, their subsequent grouping. The source of initial information for quantitative observation is, first of all, statistical reporting enterprises and organizations, which characterizes the availability and efficiency of using the labor and material resources.
Operational and technical accounting registers, counts individual facts of economic activity necessary for daily operational management. Examples of the type of accounting under consideration can serve as a daily record of attendance at work of employees of an enterprise, records of performed production or control operations (a laboratory journal, a journal for accounting for the weighing of incoming or dispatched goods, a journal for accounting for contingents served in medical and social institutions, etc. ). It is important to note that in many cases the same business transactions fall within the scope of supervision of both accounting and other types of accounting. In addition, operational-technical and statistical accounting can record the facts of the economic life of an enterprise that do not require their monetary value, which is unattainable for accounting, along with natural (quantitative), always using a monetary meter.
Partial "intersection" of the subjects of three types of economic accounting, each of which is usually carried out by different subjects of activity, can lead, when committing crimes, to a mismatch of interrelated indicators. The complex use of statistical and accounting information data formed the basis of many search methods designed to identify possibly criminogenic objects among homogeneous enterprises. Such search signs as relatively low or too high labor productivity, discrepancy between output and the volume of energy resources consumed in all cases require not only accounting, but also statistical information.
Sometimes primary statistical documents are also used, such as personal files of employees of the organization. With their help, when compared with accounting documents, signs of crimes committed by paying wages to figureheads, fictitious or actually dismissed persons are sometimes revealed.
More often, when proving the fictitiousness of business transactions or the non-reflection in accounting of actually performed business operations, data from operational and technical, including in-house accounting, are used. Thus, data on services of a household or medical nature, recorded in the operational accounting journal, can be compared with income cash documents, and the discrepancies found will indicate signs of a crime. The reverse situation is also possible, when a business transaction recorded in accounting is not reflected in the documents of operational and technical accounting, which is one of the signs of fictitiousness of its implementation.
To a much greater extent, the emergence of forensic accounting information is due to the peculiarities of the accounting method, the existence objective connections between the individual techniques that form the content of the method, as well as the relationships between individual accounting transactions that form the content of each methodological technique taken separately. Information in the form of a gap between the elements of the method in the case of crimes without their disguise in accounting documents committed by financially responsible persons manifests itself as a discrepancy between the inventory data and accounting data on the balance of inventory items (shortages, surpluses, regrading).
Conclusion
Forensic accounting as a science is aimed at developing and adapting methods for applying economic and accounting knowledge in criminal, civil and other types of legal proceedings, ensuring the correct and skillful appointment and conduct of audits, forensic accounting and planning and economic examinations, substantiation on the basis of regulatory legal acts and effective recommendations with which you can resolve special issues that arise in legal activities, as well as instill skills in the effective use of the analysis of various sources of information of an economic nature. Forensic accounting enriches legal practice by developing new research methods.
The task of forensic accounting is to contribute in every possible way to the implementation of economic development plans by identifying and eliminating destructive deviations in economic practice associated with economic crimes, economic offenses, shortcomings in economic activity, etc. This task is carried out with the aim of assisting justice through the production of audits, forensic accounting and planning and economic examinations, as well as by identifying the causes of the conditions that contributed to the commission of crimes in the economic sphere, the formation of specific recommendations and measures to prevent them. Knowledge of forensic accounting helps to identify low-quality documents, detect their forgery, and find those that reflect illegal transactions.
The legal basis of forensic accounting is the main part of the normative regulation of all social relations arising in it, the most important element of which is the normative act.
The main objectives of the legislation on accounting are formulated in the Federal Law "On Accounting".
In the conditions of reforming accounting and constantly changing legislation in Russia, new types of economic crimes have appeared, mainly related to money laundering and tax and payment evasion. In this regard, the disclosure and investigation of modern types of economic crimes require new methods of special accounting research.
Economic crime using accounting knowledge is committed in the most sophisticated ways. It is difficult to prove and is carried out by highly professional people who understand accounting, taxes and taxation, economics, law, technological processes production and sale of inventory items and having managerial experience. Therefore, in order to provide a faster and more qualitative evidence base, it seems necessary to develop a procedure for using special accounting knowledge and knowledge of knowledgeable persons in the investigation and suppression of economic offenses and crimes.
forensic accounting crime investigation
Bibliography
2. Federal Law of November 21, 1996 N 129-FZ (as amended on June 30, 2003) "On Accounting" // Reference and legal system "Consultant Plus".
3. Volkov N.G. Forensic accounting: Textbook. M.: Glavbukh, 2008. 433 p.
4. Karyakin E.A., Shchureva N.F. Forensic accounting: Guidelines. Orenburg: GOU OGU, 2010. 153 p.
5. Romanov V.V. Forensic accounting. M.: INFRA-M, 2010. 224 p.
6. Rubtsov L.N. Forensic accounting: Textbook. M.: Yurist, 2010. 433 p.
7.Safin W.Z. Legal accounting: Textbook for universities. M.: AST, 2009. 460 p.
8. Tolkachenko A.A. Legal (judicial) accounting: a course of lectures. M.: Infra-M, 2008. 284 p.
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Saratov 2005
Reviewers:
candidate economic sciences, associate professor V.V. Shadrin
Candidate of Economic Sciences, Associate Professor A.V. Latkov
Bochkova L.I., Novak O.E., Savinov S.V.
B Forensic accounting. a common part: Tutorial. - Saratov: SUI of the Ministry of Internal Affairs of the Russian Federation, 2005. - 264 p.
ISBN 5–7485–
The textbook contains the basics of currently published regulations - the Code of Criminal Procedure of the Russian Federation, legislation on expert activities in the Russian Federation, legislation on auditing activities in the Russian Federation - in the context of accounting reform and the transition to new plan accounting accounts and other regulations.
It is intended for cadets and students of higher educational institutions of a legal profile.
Published by decision of the editorial and publishing council
Saratov Law Institute of the Ministry of Internal Affairs of Russia
ISBN 5–7485– © Saratov Law Institute of the Ministry of Internal Affairs of Russia, 2005
Chapter 1. Subject and Method of Forensic Accounting
§ 1. Forensic accounting: subject and objects of study ……... 7
§ 2. Method and tasks of forensic accounting ……………..……… 8
§ 3. The history of the development of forensic accounting ……….………….. 9
in legal practice ……………………………………. eleven
Chapter 2. Documentation of business transactions
§ 1. Essence and meaning of documents …………………………. fifteen
§ 2. Classification of documents ……………………..………… 17
§ 3. Content requirements
and paperwork ……………………….………… 25
§ 4. Document flow and its organization ……………………… 27
Chapter 3. Accounting registers
§ 1. Accounting registers: concept and classification ……….…... 30
§ 2. The order and methods of entries in accounting registers ……..…. 34
§ 3. Methods for correcting erroneous entries
in accounting registers …………………………………………. 37
§ 4. Methods of falsifying accounting registers
and methods for their detection …………………………..…….…… 42
Chapter 4. Inventory. Use of materials
inventory in the work of law enforcement agencies
§ 1. Inventory: concept, causes and types ………..…….. 49
§ 2. Grounds and requirements for conducting an inventory ...... 51
§ 3. Stages of the inventory …………….…………. 53
§ 4. Basic documents of the inventory process ………… 55
§ 5. Determination of inventory results …………..…… 57
§ 6. Main methods of distortion
inventory results and methods for their identification ….…. 60
§ 7. Conducting an inventory on the initiative
law enforcement agencies ……………………….……… 62
§ 8. Evaluation and use of inventory materials
operational officer of the Department of Economic Crime and investigator at
resolving the issue of initiating a criminal case ……….. 69
Chapter 5
and methods of actual verification of business transactions
when detecting economic crimes
§ 1. Classification of techniques used
for the study of documentary data
when solving crimes ………………….…………… 75
§ 2. Techniques for researching a separate document ……….…… 79
§ 3. Techniques for researching several documents,
reflecting the same
or related operations ………………………….…. 83
§ 4. Techniques for researching documents,
reflecting homogeneous business transactions …..…. 87
§ 5. Methods of factual verification
business transactions ……………………….…………… 92
§ 6. Participation of a specialist accountant in identifying
and investigation of economic crimes ………..…. 96
Chapter 6
analysis of indicators characterizing
economic activity of the enterprise
§ 1. Definition of concepts ………………………………….….. 103
§ 2. Reception of comparison of indicators in economic
analysis of the economic activity of the enterprise ……... 107
§ 3. The factorial method of analysis as a means
detection of signs of crimes …………..………. 110
§ 4. Method of conjugate comparisons
as a forensic modification of factor
analysis: the essence of the method and the practice of application ……... 116
Chapter 7. Accounting as a legal source
meaningful information
§ 1. Method of accounting and differences
accounting from other types of accounting ……………. 118
§ 2. Accounting objects and users
accounting information ……………………………….. 122
§ 3. Basic tasks and rules of accounting …..….. 127
§ 4. Requirements for accounting.
Meters used in accounting ……………………….. 130
Chapter 8. Balance sheet
§ 1. Balance sheet: concept and essence ……..……… 135
§ 2. Typical structure of the balance sheet …….….…… 137
§ 3. The basic rule of the balance sheet …….….……. 141
§ 4. Changes in the balance sheet
under the influence of business transactions ………………….. 142
§ 5. Ways of falsifying the balance sheet
and methods for their detection ……………………………………. 147
Chapter 9. Accounts
§ 1. Concept, purpose
and structure of accounting accounts …………………………. 149
§ 2. Classification of accounting accounts, subaccounts …….….. 152
§ 3. Correspondence of accounts, simple
and complex accounting records ………………..……….. 160
§ 4. Chart of Accounts ………………..……… 164
§ 5. Communication of the balance sheet and accounts ……….………… 166
§ 6. Methods of correction in accounts ……………….………….. 166
§ 7. Ways of falsifying accounting accounts
and methods for their detection ……………………….…………… 169
Chapter 10
grade financial reporting organizations
§ 1. Analysis of the structure of the balance
profit and cost …………………………………. 179
§ 2. Stability analysis financial condition
organization and billing.
Forensic evaluation of the results of the analysis..…….. 186
§ 3. Analysis of the liquidity of the balance sheet ……………………...……… 191
Chapter 11
§ 1. Documentary revision: concept and types ………….…… 196
§ 2. The main goals and objectives of the documentary audit.
Requirements for its implementation ……….….. 199
§ 3. Stages of a documentary audit, techniques
actual controls used in the audit ……. 200
§ 4. Features of the organization and conduct of documentary
audits initiated by law enforcement agencies ….. 204
§ 5. Act of documentary audit:
structure and content ………………………………….... 211
Chapter 12 Auditing
§ 1. Audit: history, concept, essence, types ………….…… 221
§ 2. Normative regulation of audit in Russia ……..…… 225
§ 3. Audit check: its content ……………….….. 227
§ 4. The difference between the audit
from documentary revision ……………………………….. 233
§ 5. Audit report ………………………...……….. 235
Chapter 13. Forensic accounting expertise.
Organization of the holding and implementation of its results
§ 1. Forensic accounting expertise:
concept, object, method ………………………………….…. 245
§ 2. Differences of forensic accounting expertise
from a documentary audit carried out
at the request of law enforcement agencies ………..….. 249
§ 3. Grounds for the appointment of a forensic accounting expertise
and stages of work of an expert accountant ………………….….. 253
§ 4. Conclusion of forensic accounting expertise
and his assessment ………………………………………………… 257
Bibliography ……………………………………...…………. 261
Subject and Method of Forensic Accounting
§ 1. Forensic accounting: subject
and objects of study
"Forensic accounting" is a complex discipline located at the intersection of economics, accounting and law. Structurally, it is divided into two parts: general and special.
The general part highlights the most important issues of accounting, economic and documentary analysis of economic activity from the point of view of their use in legal practice.
In a special part, the main features of economic crimes using documentation (accounting and economic knowledge) are studied.
Any business transaction is documented. This process can be divided into three stages:
Stage I - primary, accounting, accounting documents (invoices, invoices, statements, warrants, checks, etc.);
Stage II - accounting registers (synthetic and analytical) Accounting accounts (accumulation of information);
Stage III - reporting, balance sheet.
From the diagram above, it follows that:
1) there must be a correspondence of data (information) both at each stage and within each stage, i.e. primary account data
documents must be equal to the data of accounting registers (accounts) and equal to the data of financial statements, balance sheet, etc.;
2) criminals, intruders cannot distort (falsify) all information. There will always be traces in documents about crimes at some stage. Therefore, by examining the information, one can always find these traces. And for this you need to master all the methods of forensic accounting.
The subject of the discipline is the research and development of theoretical and practical issues of using special accounting and economic knowledge in legal practice (with
detection of various kinds of economic crimes).
The objects of forensic accounting include material carriers of information of an economic nature:
balance sheet; other reporting;
accounting accounts;
accounting registers;
planning and analytical primary documents;
draft records (informal documents) and many, many others, which reflect both positive and negative changes in economic practice.
§ 2. Method and tasks of forensic accounting
The main method of forensic accounting is the dialectical method, which involves deep knowledge in the field of economics and accounting and their use in law enforcement.
Forensic accounting also has its own special methods, which are a set of methods and techniques used by lawyers, experts, auditors and specialists in the process of acquaintance, study and research. economic information.
Special methods of forensic accounting include: accounting analysis, method of economic analysis, method of documentary analysis, method of actual verification of business transactions.
The method of accounting analysis is based on the use of control functions of the elements of the accounting method (balance sheet, accounting accounts, “double entry” of transactions, evaluation, calculation, inventory, reporting, documentation, and others).
The method of economic analysis is based on the principle of consistency of an interconnected system of technical and economic indicators (product cost, profit, profitability, price finished products(goods), rhythm, capital productivity, resource consumption, etc.).
The method of documentary analysis is based on a comprehensive economic and legal assessment of documents as material
carriers of information about negative relationships that exist in business practice: formal verification of a document, normative, logical, arithmetic verification of a document, counter verification of documents, mutual control of documents, method of restoring records on documents, chronological analysis of transactions on documents, comparative analysis of documents, reverse calculation, method of control comparison of residuals.
The method of actual verification of business operations includes inventory, control launch of raw materials into production, control release of a batch of products, control purchase, control milking, control shearing, control measurement, inspection, laboratory analysis, inspection and others.
Forensic accounting performs three tasks:
– contribute to the development of the Russian economy by identifying and eliminating destructive deviations in economic practice associated with economic crimes, economic offenses, shortcomings in economic activity, etc.;
– rendering assistance to the Russian justice system through the production of audits, inventories, and other factual checks; forensic accounting and economic expertise (detection of economic crimes based on documents);
- identification of conditions conducive to the commission of crimes in the sphere of the economy, formulation (development) of specific recommendations and measures to prevent these crimes.
§ 3. History of the development of forensic accounting
Forensic accounting as a science and as an academic discipline has gone through three main stages in its development:
creation of a base for forensic accounting, the emergence of forensic accounting (from the 1950s to 1975);
formation of forensic accounting (1976–1990);
further development of forensic accounting (from 1991 to the present).
I stage. Until the 50s of the XX century, forms of application of special accounting knowledge in legal practice, in the disclosure of theft and other crimes, such as a forensic accounting expert
tyza, planning and economic expertise, documentary audit,
inventory - existed and developed in isolation from each other, there was no single methodological basis (base) for their use. In the 50s of the XX century, through the efforts of prominent Soviet scientists S.S. Ostroumova, S.P. Fortinsky, V.G. Tanasevich, N.V. Kudryavtseva and others are making energetic attempts to create
such a base.
The emergence and development of the theory of the application of special accounting knowledge has been carried out for a long time in the form of such an applied discipline as “Fundamentals of Accounting and Forensic Accounting Expertise”. But the narrow scope of this subject is not
Thus, forensic accounting becomes methodologists
the basis for the use of economic methods, special accounting and economic knowledge in law. It enriches legal and expert practice, develops new research methods and, in turn, develops through this practice.
II stage. In 1980, the second textbook "Forensic Accounting" was published as part of the group of authors: G.A. Atanesyan, S.S. Ostroumov, S.P. Fortunsky, V.G. Tanasevich.
Professor, Doctor of Law S.P. played an important role in the development of forensic accounting as a discipline. Golubyatnikov (Gorky Higher School of the Ministry of Internal Affairs of the USSR). In 1989, the third textbook on forensic accounting was published, edited by S.P. Golubyatnikova and G.A. Atanesyan.
A significant role in the development of forensic accounting at this stage was played, along with the above, by the works of famous Soviet scientists V.G. Lyubshina, A.M. Romashova, L.I. Georgieva, T.M. Arzuma-nyan, P.K. Poshyunas, V.K. Steputenkova, G.A. Shumak, A.M. Goldman, A.R. Shlyakhov and others.
During these years, the formation and development of forensic accounting takes place in the process of further development (rivalry) of such disciplines as “Fundamentals of Accounting and Forensic Accounting Expertise” (in 1976 and 1990, textbooks by S.N. Golubyatnikov, N. V. Kudryavtseva and S.P. Golubyatnikov, I.Ya. Tselishchev); “Forensic accounting expertise” (in 1981, the textbook by A.I. Romashov was published, in 1985 - tutorial VC. Steputenkova, A.R. Shlyakhova).
A great impetus in the development of forensic accounting was played by
measures for the integrated development of BHSS devices adopted
Ministry of Internal Affairs of the USSR in 1985
III stage. Forensic accounting is a special applied discipline that deals with the study and resolution of issues related to the application of accounting and economic
whom analysis in legal practice. This discipline is also
serves as a theoretical basis for the use of special economic and accounting knowledge in criminal and civil proceedings. This also determines the content of the subject "Forensic Accounting", which includes issues of both economic and legal
character.
The third stage in the development of forensic accounting is inextricably linked with the activities of Professor S.P. Golubyatnikov. In 1994, he published in collaboration with Kravchenko Yu.M. textbook "Fundamentals of Forensic Accounting", in 1996 the Program for Forensic Accounting for Higher educational institutions, and in 1998 - another textbook on
forensic accounting.
During these years, forensic accounting competes sharply with the discipline "Forensic accounting expertise", which is also firmly established in legal practice (in 1993, N.T. Belukha published a textbook on this discipline, in the same year a reference book was published
forensic accounting expertise N.K. Boldova, A.A. Golubev,
IN AND. Gureev and other publications).
Scientists are currently trying to
expanding the theoretical and practical base of forensic accounting. So, for example, in the textbook “Judicial (legal) accounting” published in 1998 by S.G. Chaadaev and T.M. Dmitrienko formulated the right
new fundamentals of auditing and forensic economic expertise.
Thus, forensic accounting has firmly entered the educational and scientific life, designed to equip students - future lawyers - with the necessary knowledge in the field of accounting, save
scientific analysis, documentary audit, forensic accounting
expertise, forensic economic expertise and audit activities. This discipline does not stand still, it is constantly developing and improving.
§ 4. Use of forensic accounting
in legal practice
In legal practice, especially in the investigation and trial of criminal cases of theft of property, official and economic crimes, a lawyer often has to deal with various issues of accounting, economics, technology, commodity science, etc., which cause him significant difficulties in connection with their complexity and intricacy, sometimes determined by a specially thought-out system of actions of plunderers, bribe-takers and other persons who commit such phenomena. Obviously, they are motivated to do so by the desire to hide the traces of committed crimes and avoid criminal liability. At the same time, practice shows that these actions entail the formation of traces of criminal activity in accounting documents, planned and normative documents, technological processes
and consumer properties of manufactured products, etc.
Taken together, they form a specific set of regularities, which is the subject of intensive scientific development and study so that it is possible not only to suppress and disclose economic crimes, but also to prevent them. Practice notes that the most important and effective part of the
The professional competence of a lawyer who successfully solves such problems is knowledge of the basics of accounting and economic analysis, the ability to correctly appoint forensic accounting, planning and economic examinations, comprehensive and documentary audits, audits, analyze economic information, etc. Therefore, there was a need for a special discipline, since
dealing with these questions.
Professionalism in legal work imposes strict requirements on lawyers, especially on their ability to use various sources and volumes of information from a wide variety of fields. Professional quality specialist in the field of combating the economic
which crimes do not automatically arise from the amount of professional legal, economic, accounting, commodity, technological and other knowledge. These areas of knowledge are so broad that it is difficult to master them all at once. At the same time, information from economics, commodity science, technology, and accounting is extremely important for the assimilation of special issues that are constantly encountered in legal work. Indeed, analyzing the activities of the legal service at the enterprise, the general supervisory practice of the prosecutor's office, the practice of investigation and judicial trial criminal, civil and arbitration cases, it is easy to see that lawyers often feel the need to understand and
the assimilation of special issues of an economic, accounting, technological nature, refracted in the relevant field of legal activity.
For example:
a) a lawyer at an enterprise often encounters accounting issues, drawing up claim materials, collecting accounts receivable participating in the implementation of complex
audits and others;
b) the prosecutor, who conducts a general supervision check of the safety of all forms of ownership, is obliged to check the condition
setting up accounting and reporting at enterprises and organizations, the level of control and auditing and inventory work, auditing activities, be able to analyze the results of economic activity using the methods of forensic accounting;
c) the investigator, judge, lawyer, prosecutor should delve into the typical characteristics of criminal activity in the relevant sectors of the economy in order to be able to identify the mechanisms for the formation of traces of crimes in accounting, regulatory, planning, technology
information, learn and understand the possibilities of using special economic, accounting and other knowledge in criminal and other processes. This allows them to effectively implement the tasks that are set for a particular area of legal practice. Obviously, an effective tool in mastering
such opportunities are the special applied complex discipline "Forensic Accounting", which actively refracts this knowledge and adapts it to the maximum to the needs of a particular area of legal practice.
The purpose of forensic accounting is the development and adaptation of the methodology for applying economic and accounting knowledge in law, ensuring the correct and skillful appointment and conduct of documentary audits, forensic accounting and forensic economic examinations, audits substantiation of the scientific nature and effectiveness of recommendations, with the help of which it is possible to resolve special issues that arise in legal activity, as well as to instill in lawyers the skills to effectively use and analyze various sources of information of an economic nature.
So, forensic accounting as a science is designed to address issues of assistance to Russian justice in investigating economic crimes, to study emerging new ways of economic crimes in the modern environment, in the period of formation market economy and the rule of law.
1. Describe the structure of the academic discipline "Forensic Accounting".
2. Define the subject of forensic accounting.
3. Describe the methods of forensic accounting.
4. Define the tasks of forensic accounting.
5. Describe the stages of development of the discipline "Judicial accounting
galteria".
6. How knowledge of forensic accounting is used in legal
chesky practice?
Documentation
business transactions
§ 1. Essence and purpose of documents
Distinctive feature accounting is a continuous and continuous monitoring of business transactions. No business transaction can be reflected in the accounting without registration of its relevant documents.
According to Art. 9 of the Accounting Law, one of the elements of the accounting method is documentation. All business transactions, as well as all accounting objects, in without fail should be documented.
Documentation is the most important source of obtaining information about the economic activities of the enterprise, a means of monitoring
the work of individual financially responsible persons and enterprises
generally. Documentation is one of the elements of the accounting method.
Documentation - a way of continuous and continuous reflection
business transactions in order to obtain necessary information on completed business transactions, as well as the implementation
subsequent entries in the system of accounts and the balance sheet as a whole.
Primary documents Accounting accounts, accounting registers Balance sheet
For a long time, a document in accounting, as well as in law, was understood as a written evidence of legality and
the reality of the business transaction.
However, the use of computerization and automation in the processing of economic information caused fundamental changes not only in accounting techniques and forms of its maintenance, but also led to the emergence of new types of documents - punched cards, punched tapes, magnetic tapes and disks, etc., which do not have a traditional written form. .
At the same time, with the advent of machine (computer) documents, the essence of accounting has not changed - the principle of double entry has remained the fundamental principle of accounting. Therefore boo
galter document in the form of a machine carrier of information is still the object of the audit and forensic accounting ex
business transactions, has not changed, but only the form of accounting documents has changed.
Primary accounting documents, being the basis for accounting records, at the same time, are of great operational importance, since they are used to manage economic activities. In particular, a current analysis of economic activity is carried out, the reasons for existing deviations are checked,
legitimacy of certain business transactions. In practice, this property of the documentation is called the control-analytical function. With the help of documents, they check the validity of spending money and certain material values, the activities for the correct accounting and storage of these values by financially responsible persons. Documents help to disclose and prevent the theft of money and property.
In the practice of investigating and trying criminal cases on theft of property, official and economic crimes, investigators and judges often have to deal with accounting documents and records reflecting illegal economic activities.
operations. Such documents, helping to establish the event of the crime and expose the perpetrators, are evidence in the case. Therefore, the ability to understand accounting documents without resorting to the help of specialist accountants is of great importance for
law enforcement officers in the investigation of crimes and judicial review of criminal cases.
Documents executing business transactions are forms printed in a typographical way and contain lines, columns in the form of columns (cells) where information about business transactions is entered. Documents can be filled out by hand or mechanically (on a typewriter and PC). As a rule, documents are filled out in several copies (which is of great control value).
General order creation primary documents, reflected in
of information, storage, the procedure for organizing workflow is determined by the Regulations on documents and workflow in accounting.
Forms of documents can be standard, interdepartmental
(for example, TTN) and specialized. Entire albums have been developed and approved for this. standard forms documents that enterprises should use in their work.
Primary accounting documents are taken into account if they
compiled according to the form proposed in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must have the following required details:
- Title of the document;
- the date of the document;
- the name of the organization on behalf of which it was drawn up before
- business transaction meters in physical and monetary terms;
- the names of the positions of persons responsible for the commission
business transaction and the correctness of its execution;
- personal signatures of the indicated persons.
§ 2. Classification of documents
Accounting documents are classified according to various criteria.
According to their purpose, they are divided into four types:
a) administrative documents containing instructions, assignments of the head of the enterprise or other authorized persons on the performance of business transactions and other information. For example, power of attorney, check, payment order, work order, etc.;
b) corroborative (executive) documents that formalize the already performed business transactions. For example, acceptance certificates, receipts, invoices, statements, payment requests and others;
c) accounting documents, which are compiled by employees of the accounting department. For example, accumulative statements, calculation-references, calculations, references, etc.;
