employee from 01.01.2016 to 01.01.2025
East Siberian Institute of the Ministry of Internal Affairs of Russia (Adjunct, adjunct)
graduate student
Irkutsk, Russian Federation
Introduction. The article presents the result of a study of the main aspects of the methodology for the appointment and production of forensic accounting expertise, which is the most important source of evidence in the investigation of economic crimes in the field of railway transport. The author examines the features characterizing economic crime and influencing the application of special knowledge; focuses on the industry economy and accounting procedures, characterized by a strict sequence of accounting actions to reflect information during the registration and processing of accounting data for the formation of financial statements and management reports; the importance of using the institute of special knowledge in the detection and investigation of traces contained in financial documents for the disclosure and investigation of crimes in the field of railway transport is determined. Materials and methods. The research is based on local regulatory acts of state authorities. The methodological basis of the research was general scientific methods of analysis and synthesis, generalization and comparison; additionally, system-structural and functional approaches were involved. The results of the studies. The effectiveness of countering EU crime depends on many factors, in particular, on the investigator's active use of the institute of special economic knowledge in the process of identifying and investigating crimes of this category. Currently, an important component of such counteraction is the fight against economic crime based on accounting research data. Thus, among the main methods and tools for combating economic crime and preventing its commission, forensic accounting expertise should occupy an important place. Findings and Conclusions. The °author comes to the conclusion that successful conduct of forensic accounting expertise in the field of railway transport requires deep specialized knowledge of the specifics of accounting and the economic activity of the industry.
economic crimes, forensic accounting, railway transport, methodology, accounting
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