Information support for diagnostics of insolvency and illegal actions in bankruptcy

Introduction: the article is devoted to the analysis of information support during the documentary research on criminal bankruptcy cases. Materials and Methods: the theoretical and methodological basis of the research in the scientific article was the work of both Russian and foreign experts in forensics, the system of regulatory documents on the research topic, as well as scientific literature of leading legal scholars and economists. The main research methods used in the work were observation, comparison, induction, deduction and monographic (descriptive) methods. Results: the article examines the features of confirming the reliability of accounting reporting forms, examines the algorithms of documentary research in proving fictitious and deliberate bankruptcies, and analyzes the complex and challenging aspects of documentary research of illegal actions in bankruptcy. Special emphasis is placed on the most difficult, according to the authors of the article, problem of reliability of accounting statements confirmation. Discussion and Conclusions: analysis of information support for diagnostics of insolvency and illegal actions in bankruptcy shows that the information base of the study includes the following sources of economically significant information: regulatory and reference information; system accounting and non-accounting information. System accounting information is the main source for documentary research on criminal bankruptcies. At the same time, the system sources coincide with the objects of the documentary research. The main position in the system accounting information is occupied by accounting statements. Typical schemes related to criminal bankruptcy should include a thoroughly thought-out algorithm for documentary research. The authors prove that the use of the documentary research algorithm developed by them will increase the efficiency of information support in criminal bankruptcy cases.