UDC 338.242
DOI: 10.36871/ek.up.p.r.2021.10.01.014

Authors

Yuliya V. Bykovskaya
Moscow University of the Ministry of Internal Affairs of Russia named after V. Ya. Kikot, Institute of Economics of the Russian Academy of Sciences, Moscow, Russia

Abstract

The article substantiates the relevance of the problems associated with economic crimes committed by banks. It has been determined that an integral part of the work of departments of internal affairs bodies is the use of accounting knowledge and the availability of methodological support for the process of identifying and investigating such crimes, based on the analysis of accounting documents. Using a conditional example, it is shown how to sequentially from one accounting document to another to conduct a study of bank accounting registers for transactions with bills of exchange and what conclusions can be drawn from the results of the analysis. This example can serve as a model for the development of an analytical block of methodological support for the use of accounting knowledge in the detection of economic crimes in banks.

Keywords

banking, economic crime, banking accounting, bill circulation, illiquid bill