Bank statement on the settlement account of the organization as an object of research in documenting crimes in the field of economic activity (using the example of the activities of audit specialists of the documentary research unit)

The article is devoted to the study of the system of non-cash payments in Russia, with the subsequent identification of problems that arise when analyzing the bank account statement by employees of documentary research units. The practical significance of the conclusions outlined by the authors based on the results of the study will contribute to the effective documentation of the crimes under consideration and consists in improving the regulatory framework governing the activities of Russian banks.