Tasks Of The Rights And Obligations Of An Expert Accountant In The Process Of Conducting A Forensic Accounting Examination

2021 ◽  
Vol 3 (06) ◽  
pp. 1-5
Author(s):  
Amin Amonov ◽  
◽  
◽  
Keyword(s):  
Forensic Accounting ◽  
Accounting Expertise

In the article the essence, legal-normal basics, designating necessity of judge-accounting expertise which is one type of expertise and formalization of its consequences were stated.

Performance of forensic accounting expert examination to determine income from illegal business activities: Specific methodological aspects

2021 ◽  
Vol 22 (9) ◽  
pp. 1001-1016
Author(s):  
Svetlana V. KOZMENKOVA ◽  
Irina L. EGOROVA
Keyword(s):  
Russian Federation ◽  
Criminal Code ◽  
Economic Knowledge ◽  
Forensic Accounting ◽  
The Russian Federation ◽  
Accounting Expertise ◽  
Entrepreneurial Activities ◽  
Methodological Aspects ◽  
Commercial Organization ◽  
Practical Recommendations

Subject. This article deals with the issues of determining the amount of income received from the implementation of illegal entrepreneurial activities, through the production of forensic accounting expertise. Objectives. The article aims to develop specific practical recommendations to use the forensic accounting expertise to determine income from illegal entrepreneurial activities in the investigation of illegal entrepreneurship. Methods. For the study, we used the methods of analysis, synthesis, systematization, and generalization. Results. The article presents a procedure for determining the income received by a commercial organization or an individual entrepreneur, in the process of forensic accounting expertise. It defines and proposes to apply a sequence of actions of the chartered accountant in solving the problem of determining the amounts of income from illegal entrepreneurial activities. Conclusions and Relevance. When investigating crimes related to the implementation of illegal business activities, it is impossible to do without the use of special economic knowledge. Forensic accounting expert examination is one of the most common forms of using such knowledge in the investigation of crimes under Art. 171 of the Criminal Code of the Russian Federation "Illegal Entrepreneurship". The methodology and organization of accounting expertise should be constantly developed and improved. The results of the study are of an applicable nature and can be used in the organization and production of forensic accounting expert examination in the practice of investigating crimes related to the implementation of illegal entrepreneurial activities.

Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing

2021 ◽  
Vol 22 (12) ◽  
pp. 1368-1385
Author(s):  
Svetlana V. KOZMENKOVA ◽  
Ekaterina V. TYUN’KOVA
Keyword(s):  
Fair Value ◽  
Theory And Practice ◽  
Accounting Standard ◽  
Accounting Practice ◽  
Forensic Accounting ◽  
Forensic Expert ◽  
Accounting Expertise ◽  
Definition Of ◽  
The Impact ◽  
Economic Crimes

Subject. This article focuses on accounting expertise that holds a unique position in the system of effective economic crimes and infringement prevention. Objectives. The article aims to identify the impact of the new Federal Accounting Standard (FSBU) 5/2019 – Inventories on the procedure for conducting a forensic accounting examination of commodity transactions in trade. Methods. For the study, we used a comparative analysis, systematization, induction and deduction. Results. Based on the research results, the article proposes a definition of the subject of forensic accounting examination of commodity transactions, and it reveals that the introduction of FSBU 5/2019 – Inventories into accounting practice contributed to the emergence of such examination objects as the fair value of goods and their impairment. The article also proposes to use in the activities of a forensic expert accountant the author-developed algorithms for conducting expert examinations. Conclusions and Relevance. The implementation of FSBU 5/2019 introduces new objects of forensic accounting examination of commodity transactions in trade, so the proposed algorithms for expert examination will contribute to optimizing the activities of the forensic expert accountant. The results of the study can be applied both in the theory and practice of forensic economic expertise.

Methodological foundations of legal and economic expertise

2018 ◽  
Author(s):  
Татьяна Котенева ◽  
Tatyana Kotyenyeva
Keyword(s):  
Law Enforcement ◽  
Graduate Students ◽  
Economic Security ◽  
Regulatory Framework ◽  
Legal Basis ◽  
Law Enforcement Agencies ◽  
University Professors ◽  
Forensic Accounting ◽  
Wide Range ◽  
Accounting Expertise

The monograph explores the conceptual and legal basis of forensic economic expertise, taking into account the latest changes in the regulatory framework, including accounting and tax accounting. The theory of forensic accounting expertise, its essence, subject, tasks and organization, questions of methodology and purpose are covered. It is intended for a wide range of readers: researchers, University professors, graduate students, students of specialties "Economic security", bachelors and masters "Jurisprudence", "Accounting, analysis and audit", as well as for economists, experts, arbitration managers, lawyers and law enforcement agencies.

scholarly journals Peculiarities of Ordering and Conducting Forensic Accounting Expertise

2018 ◽  
Vol 5 (5) ◽  
pp. 54-63
Author(s):  
A. N. Kizilov ◽  
O. V. Ovcharenko
Keyword(s):  
Comparative Analysis ◽  
Law Enforcement ◽  
Russian Federation ◽  
Economic Activity ◽  
Legal Requirements ◽  
Forensic Accounting ◽  
The Russian Federation ◽  
Internal Affairs ◽  
Accounting Expertise

The subject of the research is the process of ordering and conducting forensic accounting expertise taking into account the necessity of scientific basis for classification of forensic accounting expertise types. The increased requirements to detection of economic crimes necessitate the development of existing approaches to cooperation among all participants of forensic accounting expertise. The purpose of the research is to make a comparative analysis of classifications of forensic accounting expertise conducted in expert divisions of different law enforcement institutions focusing on delineation of tasks that an expert solves by expertizing. The authors analyze the requirements of laws and regulations on expertise activity, study the structure of forensic accounting expert institutions of the Ministry of Justice of the Russian Federation and make a comparative analysis of types of forensic accounting expertise conducted in expert divisions of the Ministry of Justice of the Russian Federation and the Ministry of Internal Affairs of the Russian Federation. They single out the similarities and differences in the approaches to classification of types of forensic accounting expertise which are used by the law enforcement institutions to order and conduct expertise. The reform of federal executive power bodies transferred the functions of expert support of tax criminal cases to internal affairs agencies which resulted in its factual merger with accounting direction of forensic expert divisions of internal affairs agencies. Offence-related expert tasks can conditionally be divided into two blocks: • The first block — checking if recording transaction in accounts complies with legal requirements; • The second block — calculating indicators characterizing the factual circumstances of financial and economic activity which are of interest for investigators. Recently in criminal proceedings the term “distortion” has been gradually replaced by “compliance” (or incompliance) of recording facts of financial and economic activity with the legal requirements. Better scientific foundation, accuracy and a holistic approach to organizing, classifying and conducting forensic accounting expertise will create optimal conditions to uncover economic offences.

scholarly journals EXPERT-CRIMINAL PROVIDING PROCESS OF INVESTIGATION OF STORES INVOLVED IN USE OF BANK PAYMENT CARD

2019 ◽  
pp. 249-259
Author(s):  
I. Voytenko
Keyword(s):  
Financial Statements ◽  
Technical Expertise ◽  
Payment Card ◽  
Electronic Signature ◽  
Forensic Accounting ◽  
Forensic Examination ◽  
Primary Documents ◽  
Payment Cards ◽  
Forensic Expert ◽  
Accounting Expertise

The concept, legal support, significance and procedure of forensic examination in the investigation of fraud committed with the use of bank payment cards are analyzed. The value of the technical and forensic expert research of bank payment cards is determined. The knowledge of objects of forensic examination of bank payment cards is noted. The article notes the importance of the examination of electronic signature in these cases. The order of appointment of forensic accounting examinations in the investigation of fraud committed with the use of bank payment cards is analyzed. The objects of expertise here are the primary documents and financial statements. The importance of the expert’s conclusion as a source of evidence in the investigation of fraudulent use of bank payment cards is analyzed. Key words: fraud, bank payment cards, document, forensic accounting expertise, software and technical expertise.

scholarly journals A perícia e o perito criminal contábil: Instrumentos a serviço da justiça

2019 ◽  
Vol 8 (1) ◽  
pp. 35-47
Author(s):  
Thiago Henrique Costa Silva
Keyword(s):  
Organized Crime ◽  
Central Place ◽  
Qualitative Approach ◽  
Scientific Instrument ◽  
The Public ◽  
Forensic Accounting ◽  
Role Of The State ◽  
De Se ◽  
Accounting Expertise

Este trabalho tem como objetivo principal evidenciar o papel da perícia criminal, sobretudo da perícia criminal contábil, como instrumento jurídico e técnico-científico de combate à criminalidade e auxílio à justiça, sendo elaborado em uma abordagem qualitativa, subsidiada por pesquisa bibliográfica e análise indireta de dados. Em uma sociedade em que a criminalidade avança no sentido de se especializar para garantir altos ganhos e a consequente impunidade, é papel do Estado buscar meios de combate ao crime organizado. Nesse sentido, a perícia criminal contábil tem o importante papel de elucidar os crimes que ocasionam o maior prejuízo para a sociedade, àqueles que envolvem sonegação, desvio ou ocultação de dinheiro, que deveriam ir ao encontro do interesse público e da efetivação de políticas públicas. O Código de Processo Penal é taxativo quanto à necessidade de perícia criminal nos casos em que a infração deixar vestígios e, sendo a contabilidade a ciência responsável pelo registro, controle e caminho do patrimônio, a perícia criminal contábil ocupa lugar central nos processos que envolvem crimes contra o sistema financeiro ou contra a ordem econômica e tributária. Dessa forma é cada vez mais necessário que os Estados invistam nas carreiras das polícias técnico-científicas e na contratação e especialização de peritos criminais, que elaborarão laudos capazes de interpretar vestígios, produzindo provas em favor da verdade.  AbstractThe main objective of this paper is to highlight the role of criminal forensics, especially forensic accounting, as a legal and technical-scientific instrument to combat crime and assisting justice, being elaborated in a qualitative approach, subsidized by bibliographical research and documental. In a society that criminality progresses in order to specialize guaranteeing high gains and the consequent impunity, it is the role of the state to seek ways of combating organized crime. In this sense, criminal accounting expertise has the important role of elucidating crimes that cause the greatest harm to society, to those involving evasion, misappropriation or concealment of money, which should meet the public interest and the implementation of public policies. The Code of Criminal Procedure is taxactive regarding the need for criminal expertise in cases where illegality leaves traces and, the accounting being the science responsible for registration, control and patrimony path, forensic accounting occupies central place in the processes which involve crimes against the financial system or against the economic and tributary order. In this way it is increasingly necessary for States to invest in the careers of technical-scientific police and in the hiring and specialization of criminal experts, who will produce reports capable of interpreting traces, producing proof for the truth. 

Determinasi Kemampuan Deteksi Kecurangan di Bidang Tindak Pidana Korupsi dengan Akuntansi Forensik sebagai Pemoderasi

2021 ◽  
Vol 8 (01) ◽  
pp. 136-149
Author(s):  
Muhammad Nor Prayoga
Keyword(s):  
Structural Equation ◽  
Sampling Method ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Purposive Sampling ◽  
Equation Modelling ◽  
Forensic Accounting ◽  
Accounting Expertise

ABSTRACT The purpose of this study were examine and analyze the effect of competence, professional skepticism, and experience on the ability of investigators in fraud detection with forensic accounting expertise as a moderating. The sampling method used was purposive sampling. The method of data analysis in this study was Structural Equation Modeling Partial Least Square (SEM-PLS) using the WarpPLS 5.0 program. The results of this study are that competence has a significant effect, professional skepticism has no significant effect, and experience has a significant effect on the ability of investigators to detect fraud. Forensic accounting expertise weakens the influence of professional skepticism on firm performance, while forensic accounting expertise does not moderate the effect of competence and experience on investigators' ability to detect fraud. The contribution of this research strengthens the theory and previous research. ABSTRAK Tujuan penelitian ini adalah menguji dan menganalisis pengaruh kompetensi, skeptisme profesional, dan pengalaman terhadap kemampuan penyidik dalam deteksi kecurangan dengan keahlian akuntansi forensik sebagai pemoderasi. Objek penelitian ini adalah penyidik Komisi Pemberantasan Korupsi sebanyak 58 orang. Metode sampling yang digunakan adalah purposive sampling. Metode analisis data pada penelitian ini adalah Structural Equation Modelling Partial Least Square (SEM-PLS) menggunakan program WarpPLS 5.0. Hasil penelitian ini adalah kompetensi berpengaruh signifikan, skeptisme profesional tidak berpengaruh signifikan, dan pengalaman berpengaruh signifikan terhadap kemampuan penyidik dalam deteksi kecurangan. Keahlian Akuntansi Forensik memperlemah pengaruh skeptisme profesional terhadap  terhadap kinerja perusahaan, sedangkan keahlian akuntansi forensik tidak memoderasi pengaruh kompetensi dan pengalaman terhadap kemampuan penyidik dalam deteksi kecurangan. Kontribusi penelitian ini memperkuat teori dan penelitian sebelumnya.

scholarly journals FORENSIC ACCOUNTING EXPERTISE OF PAYMENT WITH PERSONNEL: PROBLEMS AND IMPROVEMENT

2022 ◽  
Vol 16 (4) ◽  
pp. 140-147
Author(s):  
Vasiliy Yumatov ◽  
Vladimir Timchenko ◽  
Svetlana Kozmenkova ◽  
Guzaliya Klychova
Keyword(s):  
Production Costs ◽  
Standard Methods ◽  
Forensic Accounting ◽  
The Subject ◽  
Forensic Expert ◽  
Accounting Expertise ◽  
Definition Of ◽  
Further Development ◽  
Theoretical Foundations ◽  
Incentive Payments

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

scholarly journals THE PROCESS AND STAGES OF FORENSIC ACCOUNTING

2018 ◽  
Author(s):  
Надежда Торосьянц ◽  
Nadezhda Toros'yanc ◽  
Татьяна Сушкова ◽  
Tatiana Sushkova
Keyword(s):  
Legal Documents ◽  
Forensic Accounting ◽  
Accounting Expertise

This article discusses the essence of forensic accounting expertise, describes the main legal documents governing its conduct. Disputes on which the SBE is appointed and the main stages of its carrying out are revealed are considered.

Implementing a “Real-World” Fraud Investigation Class: The Justice for Fraud Victims Project

2015 ◽  
Vol 31 (3) ◽  
pp. 255-289 ◽  
Author(s):  
Sara M. Kern ◽  
Gary J Weber
Keyword(s):  
Law Enforcement ◽  
Local Law Enforcement ◽  
Local Chapter ◽  
Forensic Accounting ◽  
Innovative Program ◽  
Hands On ◽  
Local Law ◽  
Accounting Expertise ◽  
The Many ◽  
The University

ABSTRACT The Justice for Fraud Victims Project class is an innovative program developed at Gonzaga University as a partnership between the university, local law enforcement, local and federal prosecutors, and the local chapter of the Association of Certified Fraud Examiners (ACFE). The class provides an opportunity for students to utilize their accounting expertise for the benefit of the community while developing an understanding of forensic accounting. At the same time, the course addresses, in some small measure, the injustice arising from the inability of victims to pursue fraudsters due to lack of resources to pay for an examination. We describe the structure and organization of the course, provide statistics from investigated cases (both at Gonzaga and at other universities that have adopted the approach), and share results of participant surveys regarding their experiences. We also describe the many benefits of the class, such as student learning through hands-on experience, positive publicity for the school, and the potential for justice and possible restitution for victims of fraud who cannot afford to pay for a forensic accounting examination. Last, we share advice on how to implement the class, including suggesting potential solutions for some of the unique challenges that may arise.

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