Methodology of Control Procedures for Creating an Accounting Information Array as a tool for Detecting Falsification of Elements of Financial Statements
The article examines the issues of the formation of accounting registers intended for the systematization and accumulation of information contained in the primary accounting documents accepted for accounting. Based on the content of various accounting documents, it is determined that the implementat...
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| Format: | Article |
| Language: | Russian |
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International Centre for Scientific and Technical Information (ICSTI)
2021-06-01
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| Series: | Informaciâ i Innovacii |
| Subjects: | |
| Online Access: | https://journal.icsti.int/jour/article/view/142 |
| _version_ | 1797703027457523712 |
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| author | Z. A. Kevorkova |
| author_facet | Z. A. Kevorkova |
| author_sort | Z. A. Kevorkova |
| collection | DOAJ |
| description | The article examines the issues of the formation of accounting registers intended for the systematization and accumulation of information contained in the primary accounting documents accepted for accounting. Based on the content of various accounting documents, it is determined that the implementation implementation of accounting personnel actions and procedures for the formation of basic information messages in the form of accounting records , revealing the array of fait accompli of economic life, is an accounting information system of an economic entity, which is the subject of the study. The article reveals the main reasons for making errors in accounting, gives their classification and possible options for correcting the identified distortions. The results presented in the article are confirmed by the conclusions and recommendations of the research work “Research of trends in accounting, analysis and audit in the conditions of digitalization of society” with the joint participation of teachers of the Financial University under the Government of the Russian Federation and the ICNTI. |
| first_indexed | 2024-03-12T04:58:29Z |
| format | Article |
| id | doaj.art-2d8d0c75e7674263904d901194580c5b |
| institution | Directory Open Access Journal |
| issn | 1994-2443 |
| language | Russian |
| last_indexed | 2024-03-12T04:58:29Z |
| publishDate | 2021-06-01 |
| publisher | International Centre for Scientific and Technical Information (ICSTI) |
| record_format | Article |
| series | Informaciâ i Innovacii |
| spelling | doaj.art-2d8d0c75e7674263904d901194580c5b2023-09-03T09:14:30ZrusInternational Centre for Scientific and Technical Information (ICSTI)Informaciâ i Innovacii1994-24432021-06-01162707810.31432/1994-2443-2021-16-2-70-78141Methodology of Control Procedures for Creating an Accounting Information Array as a tool for Detecting Falsification of Elements of Financial StatementsZ. A. Kevorkova0Финансовый университет при Правительстве Российской ФедерацииThe article examines the issues of the formation of accounting registers intended for the systematization and accumulation of information contained in the primary accounting documents accepted for accounting. Based on the content of various accounting documents, it is determined that the implementation implementation of accounting personnel actions and procedures for the formation of basic information messages in the form of accounting records , revealing the array of fait accompli of economic life, is an accounting information system of an economic entity, which is the subject of the study. The article reveals the main reasons for making errors in accounting, gives their classification and possible options for correcting the identified distortions. The results presented in the article are confirmed by the conclusions and recommendations of the research work “Research of trends in accounting, analysis and audit in the conditions of digitalization of society” with the joint participation of teachers of the Financial University under the Government of the Russian Federation and the ICNTI.https://journal.icsti.int/jour/article/view/142информацияучетные регистрыконтрольные мероприятияблоки формируемой информацииоценка фактов хозяйственной жизни |
| spellingShingle | Z. A. Kevorkova Methodology of Control Procedures for Creating an Accounting Information Array as a tool for Detecting Falsification of Elements of Financial Statements Informaciâ i Innovacii информация учетные регистры контрольные мероприятия блоки формируемой информации оценка фактов хозяйственной жизни |
| title | Methodology of Control Procedures for Creating an Accounting Information Array as a tool for Detecting Falsification of Elements of Financial Statements |
| title_full | Methodology of Control Procedures for Creating an Accounting Information Array as a tool for Detecting Falsification of Elements of Financial Statements |
| title_fullStr | Methodology of Control Procedures for Creating an Accounting Information Array as a tool for Detecting Falsification of Elements of Financial Statements |
| title_full_unstemmed | Methodology of Control Procedures for Creating an Accounting Information Array as a tool for Detecting Falsification of Elements of Financial Statements |
| title_short | Methodology of Control Procedures for Creating an Accounting Information Array as a tool for Detecting Falsification of Elements of Financial Statements |
| title_sort | methodology of control procedures for creating an accounting information array as a tool for detecting falsification of elements of financial statements |
| topic | информация учетные регистры контрольные мероприятия блоки формируемой информации оценка фактов хозяйственной жизни |
| url | https://journal.icsti.int/jour/article/view/142 |
| work_keys_str_mv | AT zakevorkova methodologyofcontrolproceduresforcreatinganaccountinginformationarrayasatoolfordetectingfalsificationofelementsoffinancialstatements |