title: ÐÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð´Ð°Ð½Ð½ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¿ÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ð¿Ð¾ Ð´ÐµÐ»Ð°Ð¼ Ð¾ Ð¼Ð¾ÑÐµÐ½Ð½Ð¸ÑÐµÑÑÐ²Ðµ
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: The use of data from the internal control system during the judicial financial and analytical examination of fraud cases
Creators: name: ÐÐ¾Ð²Ð¾Ð¿Ð°ÑÐ¸Ð½Ð°, ÐÐ»ÐµÐ½Ð°
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: Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÑÑÐ´ÐµÐ±Ð½Ð°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
Ð¼Ð°ÑÑÐ¸ÑÐ° ÑÐ¸ÑÐºÐ¾Ð² Ð¸ ÐºÐ¾Ð½ÑÑÐ¾Ð»ÐµÐ¹
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ (ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ) Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
internal control
forensic examination
matrix of risks and controls
accounting (financial) reporting

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description: The given work is to improve the methodology of judicial financial and analytical expertise by analyzing the data of the internal control system. The subject of the study is the use of data from the internal control system in the production of economic expertise in fraud cases. The methods of comparison, structuring, grouping, analysis, synthesis, historical method and modeling method were used in the work. The main conclusions of the work contain confirmation of the usefulness and necessity of using the data of the internal control system in the production of examinations. The results of the work carried out are an improved methodology of judicial financial and analytical expertise in fraud cases by analyzing the data of the internal control system in companies. Work with risk and control matrices was carried out using 1C GRC and SAP GRC programs. The accounting registers were unloaded using 1C:Accounting. Calculation of absolute and relative indicators, crime assessment was carried out using the MS Office (Excel) package.