Peculiarities of forensic accounting studies of credit transactions

Abstract

To a large extent, the problematic of forensic accounting studies of credit transactions is related to the non-systematized regulatory and legal regulation, as well as complex calculations using financial functions. In addition, one of the features of forensic accounting studies of credit transactions is that accounting in banks differs from the accounting of enterprises and organizations. Economic expertise in credit relations includes the study of documents on credit operations and comparison of bank and enterprise accounting data. Proceeding from expert practice, the specifics of forensic economic research on lending to legal entities are considered. The article deals with the most typical and topical issues arising during forensic economic examinations related to bank lending to legal entities. The methodical approaches to research on credit operations are systematized, and regulatory documents on the reflection in bank accounting of operations on the issuance of loans to enterprises and organizations are provided. The methods of conducting the research are disclosed.