DETERMINATION OF THE COMPOSITION OF ANALYTICAL PROCEDURES FOR REVEALING MANIPULATION SIGNS IN THE FINANCIAL STATEMENTS OF CONSTRUCTION SECTOR ORGANIZATIONS

Abstract

Introduction. In modern conditions, the study of the essence and prevention of economic crimes is becoming more and more relevant, since the damage from their consequences increases significantly every year. The growing volume of damage is associated both with the general trend of increasing crimes and with the growth of their detection, which becomes possible if the essence of the crime, its execution and motives are understood. Manipulation in financial statements, as one of the types of economic crimes, is the most difficult method of fraud to detect. In this regard, many researchers offer a different set of tools for detecting manipulations, however, since the methods of committing fraud are constantly being improved, detection methods require timely modernization. Objectives. Determination of a sufficient set of analytical procedures in order to identify signs of manipulation in the financial statements of a construction organization based on public information. Methods. In the course of the study, methods of logical and statistical analysis were used. Results. An assessment of the financial and non-financial information of the construction holding activity was carried out, important components of the analysis of the financial and economic activities of the organization were identified, a set of analytical procedures used to identify signs of manipulation in financial statements was proposed. Conclusions. Conclusions are drawn about the importance of a comprehensive study of not only financial information, but also non-financial information, the use of a benchmarking procedure and the calculation of analytical indicators that can indicate problem areas in financial statements, on the basis of which a set of analytical procedures is proposed, including five stages: data collection for analytical procedures , testing financial statements by analyzing financial information based on a decision tree, analyzing non-financial and financial information, and comparing the results of the analysis of financial and non-financial information.