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IMPROVEMENT OF THE INFORMATION BASE FOR THE FORENSIC AUDIT OF EXPENSES OF COMMUTER RAIL SERVICE COMPANIES
Abstract
Commuter rail transport in Russia has been assigned the lead socio-economic role in meeting the mobility needs of local population. The social significance of rail transport lies in its demand among those citizens who have the right for preferential travel, as well as among people with low incomes. Regional authorities set up the cost of travel for such society groups below actual cost. Losses in the income of the carrier are compensated by providing subsidies from the budgets. The mechanism for delivering budget-transfers for this purpose has not been finally approved. In order to resolve the conflict, the interested parties apply to the arbitration courts to attract legal experts. Methodology for conducting forensic auditing expertise is not well established. This explains the need to form a new approach to the composition of the information base for conducting forensic audit of the expenses of commuter rail transit services (PPГЉ). The purpose of the study is to substantiate the composition of the information base of the forensic audit of the expenses of commuter rail transit services adequate to modern realities. At the moment the information base of the forensic audit of the expenses of commuter rail transit services includes regulatory legal acts, internal regulatory documents of the enterprise, primary accounting and summary documents, synthetic and analytical accounting registers, accounting financial statements, management reporting, and non-accounting information. This article offers to expand the information base of forensic audit of the expenses of commuter rail transit services by including information posted on paid websites of Internet resources, such as statistical information on sales and rental and tenancy transactions with real estate, statistical data on sales transactions, rental transactions with real estate. These resources allow the expert to obtain quickly high-quality information necessary to recognize PPK costs as economically justified and expedient when conducting forensic audit of the expenses, and are of crucial importance in the The approach proposed for the composition of the necessary information base allows to increase the reliability, sufficiency and objectivity of the evidence base in arbitration proceedings, while recognizing the costs as economically justified, reasonable and effective.
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