| Issue |
SHS Web Conf.
Volume 80, 2020
XVII International Conference of Students and Young Scientists “Prospects of Fundamental Sciences Development” (PFSD-2020)
|
|
|---|---|---|
| Article Number | 01025 | |
| Number of page(s) | 10 | |
| Section | Economics and Management | |
| DOI | https://doi.org/10.1051/shsconf/20208001025 | |
| Published online | 25 September 2020 | |
Securities accounting control procedures as a tool for preventing economic crimes
Orenburg state university, Prospekt Pobedy, 13, Orenburg, Orenburg Oblast, 460018, Russian Federation
* Corresponding author: burlak4@rambler.ru
This article offers a methodology of control procedures for checking the accounting of securities as a tool for preventing economic crimes. This methodology is proposed based on the analysis of investments in fixed assets and the dynamics of economic crimes in 2010-2018, the study of typical errors and violations. The methodology combines two sets of procedures: determining the effectiveness of purchased and available securities, as well as determining the completeness, reliability and information content of securities. The methodology of control procedures proposed by authors is aimed at timely detection and prevention of violations and fraudulent actions with securities.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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