Features of application of the special accounting knowledge for the purpose of identification and documentation of signs of performance of fraud actions in the agricultural complex

Introduction: the article examines the totality of social relations aimed at using the special accounting knowledge in identifying and documenting frauds committed in the agricultural complex (hereinafter referred to as the AC). Significant measures of state support provided to agricultural producers make this industry attractive for fraudulent activities. Many of them are detected only within the framework of thematic checks (for example, the use of budget funds) or during the investigation of crimes of a different direction. There are no up-to-date methodological materials on the subject under consideration that correspond to the current operational situation and take into account the specifics of documenting economic crimes committed in the agro-industrial complex. Materials and Methods: the research methodology is based on the use of methods of materialistic dialectics. When conducting the study, the results of which are summarized in this scientific article, a set of general scientific, special and private methods was used to study economic processes and phenomena determined by the commission of fraudulent actions in the agro-industrial complex. The theoretical basis of the study was the current regulatory legal acts in the field of operational and service activities of specialist auditors of the economic security and anti-corruption departments of the Ministry of Internal Affairs of Russia; legislative and regulatory legal acts on the organization and maintenance of accounting; branch regulatory legal acts in the field of agribusiness, published results of scientific and applied research on similar issues. Results of the Study: the article describes the procedure for applying special accounting knowledge by specialists-auditors of the economic security and anti-corruption departments of the Ministry of Internal Affairs of Russia when conducting research on documents of financial and economic activity in the agricultural sector, characterized by a detailed description of the sources of information used, methods of control and audit work and the procedure for processing results in the certificate of research documents. Findings and Conclusions: the study made possible to develop recommendations aimed at employees of economic security and anti-corruption units of the internal affairs bodies of the Russian Federation at the territorial level on the use of primary, analytical and synthetic accounting data when identifying and documenting signs of fraudulent actions with property and household assets at agricultural facilities complex.