title: Ð¡ÑÐ´ÐµÐ±Ð½Ð°Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð° Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Forensic accounting examination of current account operations
Creators: name: ÐÐ°ÑÐ¿Ð¾Ð²Ð¸Ñ, ÐÐ¾Ð»Ð¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½ÑÐ¼ ÑÑÐµÑÐ°Ð¼
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
ÑÐ¸ÑÑÐ¾Ð²ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
research of operations on current accounts
accounting examination
digital technologies

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑ Ð² ÑÐ°Ð¼ÐºÐ°Ñ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ. ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº ÑÑÐ´ÐµÐ±Ð½ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð² Ð¿ÑÐ¾ÑÐµÑÑÐµ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸. Ð ÑÐ°Ð±Ð¾ÑÐµ Ð±ÑÐ»Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¼ÐµÑÐ¾Ð´Ñ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ, ÑÑÑÑÐºÑÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ, Ð³ÑÑÐ¿Ð¿Ð¸ÑÐ¾Ð²ÐºÐ¸, Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ ÑÐ¸Ð½ÑÐµÐ·Ð°. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: ï­ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ Ð¾ÑÑÐ°Ð¶ÐµÐ½Ð¸Ðµ Ð² Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼ ÑÑÐµÑÐµ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑ; ï­ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð¼ÐµÑÐ¾Ð´Ñ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ð¿Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð³Ð¾ ÑÑÐµÑÐ°; ï­ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐ»ÐµÐ¼ÐµÐ½ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑ; ï­ Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹ Ð¿Ð¾ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÐ½Ð¾Ð¼Ñ ÑÑÐµÑÑ; ï­ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¿Ð¾ÑÐµÐ½ÑÐ¸Ð°Ð»ÑÐ½ÑÐµ ÑÐ¸ÑÑÐ¾Ð²ÑÐµ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÑ Ð´Ð»Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¸Ð¼ÐµÐµÑ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÑÑ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÑ Ñ ÑÐ¾ÑÐºÐ¸ Ð·ÑÐµÐ½Ð¸Ñ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¸ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ ÑÐ¸ÑÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð². ÐÑÑÐ²Ð»ÐµÐ½Ð° Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ð° Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ° Ð´Ð»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ°ÑÑÑÑÐ½ÑÑ ÑÑÐµÑÐ¾Ð². ÐÐ½Ð°Ð»Ð¸Ð· Ð¸ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸, Ð¾ÑÑÑÐµÑÑÐ²Ð»ÑÐ»Ð°ÑÑ Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½Ð¾Ð³Ð¾ Ð¿Ð°ÐºÐµÑÐ° MS Office (Word, Excel).
description: The purpose of the work is to analyze and formulate recommendations for improving the study of current account transactions within the framework of forensic accounting. The subject of the study is the development of forensic accounting research methods in the process of digitalization. The work used methods of comparison, structuring, grouping, analysis and synthesis. The following tasks were solved: ï­ consider the regulation and reflection in accounting of current account transactions; ï­ consider forensic accounting methods for examining a current account; ï­ explore the main elements of the forensic accounting methodology for studying transactions on a current account; ï­ conduct an analysis of violations based on the results of the examination of transactions on the current account; ï­ analyze potential digital tools for the development of examination methods. The study has practical significance from the point of view of further development and standardization of forensic accounting techniques using digital tools. The prospect of using artificial intelligence to study current accounts has been identified. Analysis and processing of information was carried out using the MS Office software package (Word, Excel).