About
In order to strengthen of law and order, law enforcement agencies use in criminal and civil cases, legal expertise, which instruct the experts as to the preliminary inquiry stage, and on the stage of court proceedings.
In the general sense of the term examination – the study and solution of issues by experienced professionals who require specialized knowledge in science, technology, economics, and arts and crafts.
One type of expertise is forensic accounting, which is a feasibility study of conflicts in the economic activity of enterprise accounting data and financial statements, which have been subjected to police investigation.
The purpose of the forensic accounting is to remove and prevent recurrence of violations in business organizations.
The subject of the forensic accounting are the transactions and the reliability of recording and reporting requirements, which have been subjected to judicial investigation, and require special knowledge of expert accountants to establish the truth. The subject of the forensic accounting can be: quality of the previous audits; the reliability of data source documents, accounting records and financial statements, compliance with the commission of business operations legal documentation; violations of financial discipline, which led to the loss; losses caused by employees and officials of the company as a result of theft, as well as compliance with accounting methodology.
Forensic accounting objects specify its subject matter and determine the parameters of the study. The object of the forensic accounting can be real (machines, equipment, materials) and documentary (primary documents, accounting records, reporting) evidence, as well as materials of the investigation.
Under te term forensic accounting is understood the set of methods that are used in operations research experts, reflected in the accounting system. In the forensic accounting is used as a general scientific methods (analysis, synthesis, induction, deduction, simulation, abstraction), and special techniques that can be divided into the analytical, documentary and compilation and implementation of examination results.