It should be noted that counterfeit notices are often drawn up on behalf of commercial banks.
To determine the source of theft and sale of surplus goods in warehouses and bases of wholesale and retail trade, it is important to use draft records of materially responsible persons.
As practice shows, warehouse managers of industrial enterprises, as well as trade workers, often record data on the quantity and value of goods shipped or received from the supplier in their draft records before compiling the relevant income documents.
It should be borne in mind that in income and expenditure documents the content of business transactions is sometimes further corrected, and in draft records the transaction retains its original form, so the discrepancy between the document and the draft data can be an important sign of a crime and even evidence in a criminal case. As the procedure for filling in and storing unofficial accounting documents is not provided by branch and departmental instructions, the materially responsible persons, as a rule, destroy their draft records.
However, while preserving unofficial records (draft records, double-entry documents, promissory notes) of materially responsible persons, they can be used in the process of expert investigation of a criminal case.
Theft of funds by partial non-receipt of proceeds from the sale of goods. Confirmation or refutation of information about theft of funds in this way is based on the analysis of the following documents:
cash statement and book of the cashier-operator; control cash register tape and data of control cash registers; commodity report and cash report; documents containing data on the amount of revenue handed over to the bank, collector, post office (bank receipts, money transfer receipts, accompanying information).
Be sure to compare the accounting entries on the debit of account 311 “Cash in national currency” and the credit of account 702 “Income from the sale of goods”
Theft of goods by drawing up non-commodity documents. The mechanism of committing theft in this way is to hide the shortcomings at the stage of storage or sale of goods for cash through the internal movement of goods. Most often, non-commodity documents are issued with the consent of employees of the accounting staff who process commodity and cash reports, as well as by agreement with the materially responsible persons of those stores to which the issued non-commodity documents were received.
For expert research of the facts of theft of goods by drawing up non-commodity documents use the following accounting documents:
consignment notes and invoices; driver’s travel letters and commodity and cash reports; packaging labels and container movement reports; workloads and. unloading goods,
It is advisable to use inventory materials in the store to which the goods “arrived”, as well as to apply the method of control comparison of goods balances. As non-commodity documents are of good quality, timely explanations from the driver are very important. Thus, at the very beginning of the study it is possible to confirm or refute the fa itselftons of non-commodity business transaction.
Helps in the investigation of the crime and the fact that in the registration of non-commodity transactions materially responsible persons of commercial enterprises are forced to properly post the packaging in which the goods arrived, because the packaging is accounted for by quantity and amount in all enterprises. It is when comparing the data on the movement of goods with data on the packaging in which they were transported, a sign of theft.
Selfish abuses in the revaluation of goods in trade enterprises. The mechanism of their commission is that when retail prices increase, some goods are not included in the revaluation description, and vice versa, when retail prices decrease, revaluation descriptions include those goods that were previously sold for cash.
At the same time, the materially responsible persons create total surpluses of goods due to differences in prices. Such mercenary abuses are exposed by conducting a re-inventory immediately after the revaluation of goods (before the opening of the store). In addition, it is necessary to apply the method of expert examination of accounting documents.
Theft of goods and money by incorrect determination of the amount of natural losses. Such selfish abuses by materially responsible persons are most often carried out in the process of determining the results of inventory, when shortages of goods are identified, as well as when unreasonably or incorrectly calculated the amount of natural losses of goods (based on the norms of natural losses on relevant goods).
To confirm such selfish abuses, the following documents are analyzed:
inventory documents (inventory descriptions, inventory act); calculations of the amounts of natural losses; approved norms of natural losses; income and expenditure documents; reports of materially responsible persons.
The correctness of the application of the norms of natural losses is checked taking into account the period of the year, the term and conditions of storage of goods, as well as the correctness of reflection in the accounts between the inventory differences. In addition, it is advisable to use methods of control comparison of goods balances and the restoration of quantitative accounting.
Expert research of this type of abuse by financially responsible persons is carried out on the basis of calculation-analytical and documentary methods.
5. In the banking sector:
mercenary abuses committed through the use of counterfeit credit memos; embezzlement of funds through the use of counterfeit checks; theft of depositors’ funds by full or partial non-profit; appropriations by cashiers of bank branches of a part of bonds of the state loan at their purchase from the population; embezzlement of funds by misappropriation of accrued interest on customer deposits.
Selfish abuses committed through the use of fake credit memos. The commission of this crime involves the preliminary receipt by criminals of blank forms of notice with the imprints of the seals of banking institutions. (Notice is a written notice from the sender to the recipient about the shipment of products, transfer of funds, etc.). These forms can be buy compare and contrast essay cheap purchased from commercial banks or copied using high-tech copying equipment.
In order to confirm the sources of funds, substantiation of settlement transactions, forged payment orders and other documents are drawn up “on behalf” of business structures. It should be noted that counterfeit notices are often drawn up on behalf of commercial banks. They may not arrive at the settlement cash center of the payer’s bank, and in such cases postings to correspondent accounts are not carried out.
The most characteristic features of this type of crime include:
direct delivery by representatives of a commercial bank or its clients of a credit memo to the settlement cash center of the recipient’s bank; execution of payment documents in violation of the relevant requirements (handwriting of the document, the presence of corrections, additions, the absence of the sender’s seal and other necessary details); receipt to the settlement cash center of the bank of several forms of notice for one number and series; lack of confirmation by the sender’s bank of the transfer of funds at the request of the recipient’s bank or initiative of the authenticity of the credit memo without receiving a request from the recipient’s bank; the presence on the form of the sender’s telegram of signs of forgery of the seal and signatures of bank employees, the absence of a calendar stamp and the signature of the employee of the post office.
Examination of offenses committed with the use of counterfeit credit memos is carried out in the following areas:
information on the use of forged bank payment documents is checked by analyzing cards on MFI accounts for a certain period; in case of detection of credit notes with signs of counterfeiting, it is necessary to check in the settlement cash center and commercial banks-recipients of the notice, whether requests for confirmation of the facts of money transfer were sent; verification of receipts, for which confirmation of money transfer is not received, is further carried out on the basis of documentation of the paying bank: the presence of their copies, other payment documents, which are the basis for the settlement transaction, to further compare them with the original receipt. In addition, it is necessary to compare the amounts specified in the notice with the amounts reflected in the correspondent accounts of the payer’s bank and the recipient’s bank; if the funds are credited to the current accounts of customers, it is necessary to check the authenticity of the business transaction for which these funds are received. To confirm or refute these facts, supply contracts, goods and transport documents, other accompanying goods documents (orders for loading and unloading, product labels, certificates) are analyzed. In the accounting department of enterprises that have received or transferred funds, it is necessary to analyze the statement from the current account in the bank, the transactions specified in it, to compare the statement with the personal account of the enterprise in the bank.
In the expert investigation of such crimes, it is necessary to take into account the fact that business structures to which funds are transferred may be fictitious, ie those that are registered only for the purpose of obtaining funds and do not engage in any economic activity.
Steal money by using m. And these crushed checks. The mechanism of committing a crime with the use of fictitious checks is to draw up a check, which includes information about a non-existent enterprise, or one that has a current account in a bank. According to this check, the amount of funds specified in it is credited to the account of the existing enterprise. In turn, this company, having two accounts in different institutions of the bank (for example, one – in a bank of Ukraine, the other – in a branch of a foreign bank in Ukraine), transfers funds from the first account to the second …