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° Ð¿Ð¾ Ð´ÐµÐ»Ð°Ð¼ Ð¾ Ð½ÐµÐ²ÑÐ¿Ð»Ð°ÑÐµ Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°Ñ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 expertise in cases of non-payment of wages
Creators: name: ÐÐ·Ð¾ÑÐ¾Ð²Ð°, Ð¢Ð°ÑÑÑ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: 2023
Subjects: ÑÑÐ´ÐµÐ±Ð½Ð°Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð°Ñ Ð¿Ð»Ð°ÑÐ°
Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ñ Ð² Ð¾Ð±Ð»Ð°ÑÑÐ¸ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°
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Ð°Ð²Ð¾Ð¾Ñ ÑÐ°Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐµ Ð¾ÑÐ³Ð°Ð½Ñ
ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹
forensic accounting expertise
wages
wage violations
forensic accounting expertise methodology
law enforcement authorities
recommendations for minimizing offenses

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description: As part of this final qualifying work, the relationship between the employee and the employer regarding payroll calculations was considered, the main features of offenses in the field of wages were highlighted. Along with this, she developed a methodology for forensic accounting expertise and tested it on the example of a particular organization. At the final stage, an assessment was made of the effectiveness of the activities of law enforcement agencies in investigating offenses related to labor relations, and a number of methodological recommendations were developed that would reduce the number of illegal actions against employees named in Article 145.1 of the Criminal Code of the Russian Federation. The list of tasks that was defined to achieve the goal of the final qualification work: - to determine the essence and features of offenses in the field of remuneration; - to analyze the existing judicial practice, which concerns various types of violations in the field of labor relations; - develop a methodology for forensic accounting expertise, determine the features of its implementation; - analyze the effectiveness of the developed methodology by conducting an examination of calculations with personnel for wages in a particular organization; - draw up an expert opinion on the results of the audit; - identify ways to minimize the commission of offenses in the field of wages, as well as reduce overdue payables on wages.