Securities accounting control procedures as a tool for preventing economic crimes
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...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2020-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2020/08/shsconf_pfsd2020_01025.pdf |
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Article |
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doaj-8c0fdd368b894174b85e4d39f0910c1b2021-04-02T13:00:34ZengEDP SciencesSHS Web of Conferences2261-24242020-01-01800102510.1051/shsconf/20208001025shsconf_pfsd2020_01025Securities accounting control procedures as a tool for preventing economic crimesBurlakova Olga V.Saushkina Victoria V.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.https://www.shs-conferences.org/articles/shsconf/pdf/2020/08/shsconf_pfsd2020_01025.pdf |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Burlakova Olga V. Saushkina Victoria V. |
| spellingShingle |
Burlakova Olga V. Saushkina Victoria V. Securities accounting control procedures as a tool for preventing economic crimes SHS Web of Conferences |
| author_facet |
Burlakova Olga V. Saushkina Victoria V. |
| author_sort |
Burlakova Olga V. |
| title |
Securities accounting control procedures as a tool for preventing economic crimes |
| title_short |
Securities accounting control procedures as a tool for preventing economic crimes |
| title_full |
Securities accounting control procedures as a tool for preventing economic crimes |
| title_fullStr |
Securities accounting control procedures as a tool for preventing economic crimes |
| title_full_unstemmed |
Securities accounting control procedures as a tool for preventing economic crimes |
| title_sort |
securities accounting control procedures as a tool for preventing economic crimes |
| publisher |
EDP Sciences |
| series |
SHS Web of Conferences |
| issn |
2261-2424 |
| publishDate |
2020-01-01 |
| description |
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. |
| url |
https://www.shs-conferences.org/articles/shsconf/pdf/2020/08/shsconf_pfsd2020_01025.pdf |
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AT burlakovaolgav securitiesaccountingcontrolproceduresasatoolforpreventingeconomiccrimes AT saushkinavictoriav securitiesaccountingcontrolproceduresasatoolforpreventingeconomiccrimes |
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