Technique for the study of documents in order to assess the premeditation of non-fulfillment of obligations under concluded transactions when committing crimes under part 5 of article 159 of the Criminal Code of the Russian Federation

Introduction: the article is devoted to the algorithm of conducting documentary research by auditors of the Department documentary research and audit of economic security and Anti-Corruption Research on acts bearing all characteristics of a crime, which are specified by Section 5 of Article 159 of the Criminal Code of the Russian Federation. Materials and Methods: the theoretical and methodological basis of the study was the work of Russian and foreign experts in forensic expertise, the system of normative documents on the subject of the study, as well as the materials of scientific literature of leading legal scholars and economists. The main research methods used in the work were methods of observation, comparison, induction, deduction and monographic (descriptive). Results: the authors have given practical recommendations regarding the improvement of the methodology of document research by specialists-auditors of the Department of Documentary Research and audits of economic Security units of the Ministry of Internal Affairs of Russia in order to identify crimes under Article 159, Section 5 of the Criminal Code of the Russian Federation. Discussion and Conclusions: the authors made an attempt to develop an algorithm for the study of accounting documents in order to make a decision by investigators on the initiation of a criminal case on the grounds of the corpus delicti provided for in part 5 of article 159 of the Criminal Code of the Russian Federation.