Some possibilities of using accounting in order to detect crimes committed during the construction and reconstruction of public highways
Introduction. The economic state of the road-economic complex, including the volume of financing of the industry, is reflected, as well as an assessment of the criminalization of this direction of the economy is given, with argumentation of the reasons for the high latency of illegal mechanisms operating in this area. Methods and Results. The possibilities of using accounting, primary and accounting and reporting documents, as well as technical documentation in search activities aimed at identifying economic crimes in the road sector, including during the construction and reconstruction of public roads, are considered and studied. The specificity of the mechanism of trace formation is investigated. In the course of the analysis of judicial practice in relation to officials of the road industry authorities and heads of road companies, the modern and most common methods of committing economic crimes were highlighted. Conclusions. The study are the theoretical substantiation of the practical significance and effectiveness of the use of documentary and virtual information sources of primary and accounting of road construction enterprises in the process of search activities of operational units of economic security and anti-corruption.