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ON THE NEED TO DEVELOP A DISTINCT TECHNIQUE FOR FORENSIC AUDIT OF EXPENSES INCURRED BY COMMUTER RAIL SERVICE COMPANIES
Abstract
The conceptual framework for forensic accounting expert examination requires the creation of a monitoring mechanism with clearly defined goals, objectives, objects and methods. The procedure of forensic accounting expert examination for selected activities, in particular for railway suburban passenger transport services, has a number of features and is not regulated normatively, so each expert conducts the procedure independently in accordance with professional skills. This leads to different conclusions in solving similar expert problems and it explains the need to develop a unify methodology. The provision of railway passenger services is a specific type of activity. There is no technology of production of expertise in the industry to date. So, during the developing of the forensic accounting expert examination methodology for such companies, it should be considered that it is connected first of all not with instructions of law-enforcement agencies, but with the establishment of an economically justified amount of expenses that are included into the fare. The article reveals the conceptual approach of forensic accounting expert examination of suburban passenger companies (SPC) service expenses. It will help in developing in methodological support for carrying out the examination and formulate its specific goals, tasks, methods and objects. The aim of the study is to determine the growth options of forensic accounting expert examination and theoretical justification of correlation of its subject and the specific of rail passenger services. It will in developing of a new approach to the methodic for generating information on economically justified, efficient and expedient service expenses. In the course of the study of regulatory and economic literature, arbitrage practice and the activities of Severnaya PPK, there were identified tasks of the expert examination to determine the amount of economically justified expenses and the amount of compensation for shortfall in income. Also the author's definition of its subject and objects was formulated.
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