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Organizational and planning documentation of accounting expert examination

Zvyagin S.A. Voronezh Institute of the Ministry of Internal Affairs of the Russian Federation, Voronezh, Russian Federation ( patzv@mail.ru )

Mal'tsev E.P. Voronezh Institute of the Ministry of Internal Affairs of the Russian Federation, Voronezh, Russian Federation ( Madm86@mail.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2017

Importance Documents of accounting expert examination, which is appointed by economic crime authorities, are an important tool to prove abusive practices. The article discusses theoretical and methodological problems of organizational and planning phase of accounting expert examination.
Objectives The purpose of the study is to consider the possibility to distinguish a new category, i.e. documentation of accounting expert examination, and develop its main elements.
Methods We apply systems and logical approaches, general scientific methods to devise a framework of categories for implementing the organization and planning of accounting expert examination.
Results The paper underpins the need for common scientific approach to organizational and planning process of accounting expert examination, offers a system of conceptual categories and our own definitions of documentation, plan, planning function, depth of planning, depth of retrospection. The findings may be used for organization and planning of accounting expert examinations of forensic, operational and investigative units of the Russian Ministry of Internal Affairs to detect, investigate, document, prove and prevent economic offenses.
Conclusions and Relevance The analysis of the impact of internal and external factors on changes in planning figures will help strengthen the organization of accounting expert examination, enhance the expert work and opinion quality.


Organizational and planning documentation of accounting expert examination

Zvyagin S.A. Voronezh Institute of the Ministry of Internal Affairs of Russian Federation, Voronezh, Russian Federation ( patzv@mail.ru )

Mal'tsev E.P. Voronezh Institute of the Ministry of Internal Affairs of Russian Federation, Voronezh, Russian Federation ( Madm86@mail.ru )

Journal: International Accounting, #5, 2018

Importance Documents of accounting expert examination, which is appointed by economic crime authorities, are an important tool to prove abusive practices. The article discusses the theoretical and methodological problems of organizational and planning phase of accounting expert examination.
Objectives The purpose of the study is to consider the possibility to distinguish a new category, i.e. documentation of accounting expert examination, and develop its main elements.
Methods We apply systems and logical approaches, general scientific methods to devise a framework of categories for implementing the organization and planning of accounting expert examination.
Results The paper underpins the need for common scientific approach to organizational and planning process of accounting expert examination, offers a system of conceptual categories and our own definitions of documentation, plan, planning function, depth of planning, depth of retrospection. The findings may be used for organization and planning of accounting expert examinations of forensic, operational and investigative units of the Russian Ministry of Internal Affairs to detect, investigate, document, prove and prevent economic offenses.
Conclusions and Relevance The analysis of the impact of internal and external factors on changes in planning figures will help strengthen the organization of accounting expert examination, enhance the expert work and opinion quality.


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