37. DOCUMENTARY CONTROL. RESEARCH METHODS OF A SINGLE DOCUMENT

When examining documents, several types of checks are used.

formal verification - can be defined as an assessment of the appearance of a document: filling in the details, the presence of a number, date, signatures, the presence of corrections and other visually distinguishable signs. In this case, the documents are studied in order to identify defects in the execution of documents, to establish the correctness of filling in the details and the presence of unspecified corrections, the correct assignment of numbering, the identity of dates (for example, on an account cash warrant - the date of execution and the date of receipt of funds) erasures, additions of text and numbers , compliance of the document with the current standard form, etc.

Arithmetic check - This is a check of the correctness of the sum, the result of other arithmetic operations. This method is used to determine the correctness of calculations in documents and to detect errors or abuses veiled by arithmetic operations. A typical method of fraudulent activity is the misrepresentation of the amount. It can be used to identify arithmetic inconsistencies between private and total amounts. These inconsistencies can be identified both in horizontal lines (for example, when multiplying or adding), and in vertical lines (correct calculation in individual columns and the total amount, expressed both in quantitative, natural, and in value terms).

Logical check - this is a consideration of the essence of the operation, assessment of the conformity of the essence and form of the document, accounting entry, verification of the powers of the officials who signed the documents, etc. Such a check allows you to determine the objective possibility and purposefulness in spending money and material resources, the reality of the relationship between individual business transactions . The implementation of a logical check is determined by the qualifications of the inspector, knowledge of the necessary regulatory documents, and the ability to analyze the relationship of business operations.

Logical verification is carried out by means of comparison, comparison, comparison, etc.

Special checks. An example would be handwriting examination - a special method that allows you to determine the legitimacy of a signature on a document. With the use of an electronic signature, this procedure becomes more complicated, so an expert in the field of computer technology is also involved, since the signature may be genuine, but delivered (electronically) without the knowledge of the official. The same problem occurs when checking documents with a fax signature. Occupies a separate place tracking procedure. If the listed types of verification are applied to one document, then tracking involves studying sequentially prepared documents and analyzing them to ensure that the essence and parameters of the operation are preserved. For example, checking an agreement with a supplier for terms, assortment, prices, then checking the supplier's invoice, invoice for compliance with the contract, then checking warehouse accounting documents for the posting of this delivery, recording these values ​​​​in the inventory sheet, until these values ​​are written off from accounting. The length of the traceability chain depends on the specifics of the activity.

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