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38. METHODS FOR INVESTIGATION OF RELATED DOCUMENTS
Methods for studying related documents include cross-checking and mutual control.
Counter check involves comparing different instances of the same document. This type of audit is also carried out by the Federal Service for Financial and Budgetary Supervision.
Most primary documents are drawn up in two or more copies. When performing business transactions, they fall into:
1) for internal operations - to different divisions of the same enterprise;
2) in external operations - to different organizations.
At the same time, the most common cases are non-receipt of goods and funds received in other organizations, a decrease in the amount of material assets received by forging those copies of documents that are received by the relevant organization.
It is advisable to use this method only in two situations:
1) when the persons being checked destroyed the copy of the document that was only with them, but the copies were preserved in other organizations (subdivisions);
2) when, as a result of the forgery, there were discrepancies in the content of different copies of the same document. In this case, the criminals managed to falsify not all copies, i.e., their originals were preserved.
Mutual control method is to use in any combination of a variety of documents, directly or indirectly displaying the audited business transaction.
Various accounting documents, as well as documents of operational and technical accounting (weight log, rejection log, logs of transport entering and leaving the enterprise, schedules for the delivery of goods, etc.) can be compared.
This method accomplishes two main tasks:
1) false documents are detected;
2) the circle of persons involved in the commission of an unlawful act is determined.
The presence of forgery in the documents can be indicated by two groups of signs detected by mutual control:
▪ lack of necessary interrelated documents (a break in the “chain” of documents);
▪ contradictions in the content of interrelated documents.
The method of mutual control of documents solves another rather important problem - the modeling of a lost or distorted document. By comparing various documents, it is possible to build a document model in its original (original) form, which can serve as a source of information about the information contained in it.
By creating such a document model, you can set:
▪ the actual content of the document with all its details;
▪ details of the document that prompted criminals to destroy or falsify it;
▪ traces of a business transaction indicated in a lost or distorted document, which may be reflected in other information media (“chain” and “circle” of documents).
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