Methodology for detecting embezzlement of funds in payroll settlements within the system of the Ministry of Internal Affairs of the Russian Federation as part of departmental financial control

Lidiya Sikorskaya; Natalia Dedyukhina

UDC

349.23/24

VAK Russia

5.2.3

METHODOLOGY FOR DETECTING EMBEZZLEMENT OF FUNDS IN PAYROLL SETTLEMENTS WITHIN THE SYSTEM OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION AS PART OF DEPARTMENTAL FINANCIAL CONTROL Methodology for detecting embezzlement of funds in payroll settlements within the system of the Ministry of Internal Affairs of the Russian Federation as part of departmental financial control

АА Аа

Published in Economic policy and national security · Pages 58–67 · Rubric: Countering money laundering, corruption, and the Shadow Economy

Received: 24.03.2026 Accepted: 20.04.2026 Published: 30.04.2026

Authors

Lidiya Sikorskaya

ORCID

Natalia Dedyukhina

ORCID

Lidiya Sikorskaya

Russian Federation

ORCID

Natalia Dedyukhina

Academic degree: doctor of economic sciences

Science rang: docent

Emperor Alexander I St. Petersburg State Transport University Professor · Department of Accounting and Business Analysis · Russian Federation · Saint Petersburg

ORCID

ABSTRACT

Introduction. The article examines the actions of auditors from the control and audit departments of the Ministry of Internal Affairs of the Russian Federation (hereinafter – the MIA of Russia), aimed at detecting theft of funds committed during payroll settlements within the system of the MIA of Russia. The authors paid particular attention to organisational and administrative, accounting and other documents that serve as the subjects of audits for the specified objective. The actions of auditors for the purpose of identifying embezzlement of funds during payroll settlements within the system of the MIA of Russia are outlined. The relevance of the study stems from the expansion of the geographical scope, the increased damage amounts and changes in the methods of committing embezzlement, as well as the need to improve methodologies for departmental financial control measures aimed at detecting embezzlement of funds. Furthermore, the problem is exacerbated by insufficient funding and staff shortages within the system of the MIA of Russia. Methods. The results presented in this article were obtained by the authors using the following methods: analysis of practical experience of the control and audit units of the MIA of Russia in detecting embezzlement of funds during the settlements with personnel regarding monetary allowances and wages; logical methods of comparing the types and methods of embezzlement with the actions of auditors aimed at detecting them; logical comparison of the types and methods of embezzlement with documents that need to be checked to detect embezzlement. Results. Documents are presented that form the subject of audits and inspections conducted with the aim of detecting embezzlement of funds during settlements with personnel within the system of the MIA of Russia. An algorithm of actions for auditors to detect embezzlement of funds during settlements with personnel within the system of the MIA of Russia is outlined.

KEYWORDS

audit, inspection, departmental financial control, embezzlement of funds, settlements with personnel, algorithm, methodology

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Sikorskaya L. V., Dedyukhina N. V. Methodology for detecting embezzlement of funds in payroll settlements within the system of the Ministry of Internal Affairs of the Russian Federation as part of departmental financial control // . 2026. pp. 58-67. (Date of access 19.08.2026).

MLA

Lidiya Sikorskaya, Dedyukhina N. V.. "Methodology for detecting embezzlement of funds in payroll settlements within the system of the Ministry of Internal Affairs of the Russian Federation as part of departmental financial control." (2026): 58-67.

APA

Sikorskaya L. V., Dedyukhina N. V. (2026). Methodology for detecting embezzlement of funds in payroll settlements within the system of the Ministry of Internal Affairs of the Russian Federation as part of departmental financial control. , 58-67.

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{{cite journal | author = Sikorskaya L. V., Dedyukhina N. V. | title = Methodology for detecting embezzlement of funds in payroll settlements within the system of the Ministry of Internal Affairs of the Russian Federation as part of departmental financial control | journal = | year = 2026 | pages = 58-67 }}

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