Methodology of Control Procedures for Creating an Accounting Information Array as a tool for Detecting Falsification of Elements of Financial Statements

Abstract

The article examines the issues of the formation of accounting registers intended for the systematization and accumulation of information contained in the primary accounting documents accepted for accounting. Based on the content of various accounting documents, it is determined that the implementation implementation of accounting personnel actions and procedures for the formation of basic information messages in the form of accounting records , revealing the array of fait accompli of economic life, is an accounting information system of an economic entity, which is the subject of the study. The article reveals the main reasons for making errors in accounting, gives their classification and possible options for correcting the identified distortions. The results presented in the article are confirmed by the conclusions and recommendations of the research work “Research of trends in accounting, analysis and audit in the conditions of digitalization of society” with the joint participation of teachers of the Financial University under the Government of the Russian Federation and the ICNTI.