Abstract
Purpose of Research. To study features of methods of judicial and non-judicial review of the documents for the establishment of their authenticity and legality. Theoretical bases and methods of research. In the process of research methods are applied: comparative analysis, systematization, induction, and deduction. Findings. Documents, as material carriers of information, can be counterfeit or contain distortions. Since auditors and internal controllers do not have special knowledge in the field of determining the authenticity of documents, the specifics of using the work of experts carrying out handwriting expertise are considered. Practical implications. The results of the research can be applied in the process of monitoring, including an independent audit of financial accounting when using the expert’s work to identify the authenticity of documents. Scientific value. Methodological features of the expertise of documents for their authenticity in the process of internal and external control have been determined and proposed.
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Yumatov, V.A., Kozmenkova, S.V., Radbil, T.B., Tsyganov, V.I. (2020). External and Internal Control: Features of Expertise for Providing Authenticity of Documents. In: Popkova, E. (eds) Growth Poles of the Global Economy: Emergence, Changes and Future Perspectives. Lecture Notes in Networks and Systems, vol 73. Springer, Cham. https://doi.org/10.1007/978-3-030-15160-7_42
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DOI: https://doi.org/10.1007/978-3-030-15160-7_42
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