METHODOLOGICAL APPROACHES AND METHODS FOR IDENTIFICATION OF NON-BUSINESS TRANSACTIONS BY AN EXPERT ACCOUNTANT

Abstract

Mutual communication and conditionality of financial and economic operations of organizations and institutions make it very difficult to detect and prevent various kinds of abuses committed through fraud. As shown by the theory and practice of forensic economic expertise, fraudulent (fictitious) documents in accounting are often used as a way to commit or conceal reckless transactions related to the theft of property and money. The article concluded that the accounting examination is an effective form of expert research of non-profit transactions, as well as defined signs, methodological approaches and ways of their identification by the expert accountant. In order to achieve these objectives, on the basis of a synthesis of forensic and expert practice, the need to classify the most common forms of fraud in various spheres of business of the enterprise: warehouse storage of goods and materials is justified; production; contract and contractual relations. At the same time, the documentary basis of the expert study, in the opinion of the authors, should contain data from both internal and external information sources depending on the number of participants of economic entities in the performance of bespoke transactions.