Use of accounting opportunities while identifying and investigating crimes by economic directions committed by banks under management of "off-balance" depositors
In the eurrent situation of high eriminalization of soeio-eeonomie relations in the Russian Federation, methodologieal support of the proeess of identifying and investigating eeonomie erimes eommitted by banks in the proeess of attraeting money from eitizens' deposits is of great importanee. Methodologieal support should inelude a seetion on how to use aeeounting data. Using a eonditional example of analyzing a speeifie situation of a bank having «off-balanee» depositors, the artiele shows how to eonduet a researeh from one aeeounting register aeeount to another, what information should be paid speeial attention to, what suspieions may be eaused by eertain faets or faets in these doeuments and what eonelusions ean be drawn from the analysis. This example ean serve as the basis for the development of methodologieal reeommendations on the use of aeeounting knowledge in identifying erimes of an eeonomie nature in the banking seetor when eondueting «off-balanee» depositors.