Control of accounting operations for remuneration and analysis of its results. Types of liability for violations of labor legislation

The article discusses practical approaches to the implementation of control and audit actions of accounting operations for remuneration. The authors attempt a comprehensive analysis of the main ways of committing illegal acts of embezzlement of funds by management personnel in the field of labor accounting and its payment, study the main offenses in accounting for payroll calculations, and reveal the main types of liability for such acts provided for by the labor legislation of the Russian Federation The theoretical and methodological basis of the study was the work of researchers and specialists in the field of audit, auditing and accounting, regulatory documents on the subject of research.