Actual problems of research of accounting information by a specialist-auditor of the department of documentary research of economic security and anti-corruption units of the Ministry of Internal Affairs of Russia
Today’s realities indicate a steady increase in the number of economic crimes, such as fraud, embezzlement, illegal entrepreneurship, tax crimes, bribery, etc. The amount of material damage from the analyzed acts, as well as their number, is growing. The shadow economy and criminal activity have deep socio-economic roots, are characterized by high latency, and are carried out in most cases with the direct participation and control of organized crime. All this, together with the increase in the facts of corruption, hinders the further socio-economic development of Russia. It is well known that when detecting and solving such crimes, there is always a need to use the knowledge of relevant specialists, in connection with which the issues of the most effective use of special economic knowledge have been and will be of practical interest. In this article, the authors have made an attempt to at least briefly highlight emerging issues in this area. Particular attention is paid to the functional activities of audit specialists, since this problem seems to be extremely relevant today, primarily due to the lack of a unified regulatory framework for activities of these specialists. The article deals with such issues as the involvement of audit specialists in operational investigative activities, the use of special economic knowledge by audit specialists in identifying illegal activities in economic sphere, the preparation of a certificate on the study of documents, as well as issues of interaction. The authors substantiate the need for employees of operational and investigative departments of internal affairs bodies to have special economic knowledge.