Application of accounting knowledge in identifying illegal transactions with suppliers and contractors
Settlements with suppliers and contractors are under scrutiny for events internal financial control in the implementation of state (municipal) financial control activities to verify compliance with economic entities the Federal law of April 5, 2013 № 44-FZ «On contract system in procurement of goods, works, services for state and municipal needs». In the process of detecting economic crimes, many issues can not be resolved without the involvement of persons with special knowledge in the field of accounting. Accounting knowledge allows you to analyze documents of financial and economic activity of an economic entity in order to identify signs of economic crimes, detect illegal transactions, determine the relevance of documents to the identified crime, explain what documents may contain and confirm illegal/fictitious operations. One of the forms of using accounting knowledge is the study of objects and documents, as well as electronic databases of an economic entity.