Inventory as an internal control tool and its role in detecting signs of economic crimes
The relevance of using the results of the inventory by law enforcement agencies in order to detect signs of economic crimes is due to the fact that it is the inventory that allows you to identify the amounts of shortages and surpluses of material values, specific types of values that are in short supply or surplus, the period of their formation, the perpetrators. The results of the inventory are the most important evidence in the investigation of the facts of theft, abuse, negligence. The article examines the grounds for conducting an inventory on the initiative of law enforcement agencies, violations committed by an economic entity when reflecting the facts of economic life. The signs of fictitious inventory and the need for the use of inventory results by law enforcement agencies are revealed.