Timchenko V.A.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation forensacc@mail.ru ORCID id: not available
Subject This article deals with the issues of audit of personnel fraud. Objectives The article aims to present an original approach to the definition of the concept of personnel fraud in relation to audit activities. As well, it aims to define the main categories of employees of a commercial organization, concerning which it is advisable to conduct audit of personnel fraud. Methods For the study, I used the methods of comparative analysis, systematization, induction, and deduction. Results The article defines approaches to formation of methods of audit of personnel fraud and analytical methods, the use of which helps identify signs and elements of such fraud. The article shows the significance of the documentary and practical control techniques to check the detected indicia of fraud. Conclusions and Relevance The formulated methodical approaches help develop generic and specific methodologies to audit personnel fraud. They can serve as a basis for scientific discussion and, on this basis, encourage further research in the area of staff fraud audit issues. The provisions in this article can be applied in the theory and practice of commercial organization auditing in various areas of economic activity.
Keywords: audit, fraudulent activities, category, personnel, financial control
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