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Economic policy and national security
Journals / Economic policy and national security / Issue 2, 2026 / Classification of embezzlement of funds in the payment of allowances and wages to personnel within the Ministry of Internal Affairs of Russia
UDC
349.233
VAK Russia
5.2.3

CLASSIFICATION OF EMBEZZLEMENT OF FUNDS IN THE PAYMENT OF ALLOWANCES AND WAGES TO PERSONNEL WITHIN THE MINISTRY OF INTERNAL AFFAIRS OF RUSSIA Classification of embezzlement of funds in the payment of allowances and wages to personnel within the Ministry of Internal Affairs of Russia

Published in Economic policy and national security · Pages 68–77 · Rubric: Countering money laundering, corruption, and the Shadow Economy
Received: 15.03.2026 Accepted: 20.04.2026 Published: 30.04.2026
Authors
OL
Ol'ga Tolkacheva
ORCID
AN
Angelina Dyatlova
ORCID
ABSTRACT
Introduction. In this article, the authors aim to develop a comprehensive classification of embezzlement of funds during the payment of allowances and wages to personnel within the system of the Ministry of Internal Affairs of Russia (hereinafter – MIA of Russia). Recent reports in the news have highlighted a notable increase in the frequency of cases of embezzlement being perpetrated by staff members and employees of departments of the Ministry of Internal Affairs of Russia when settling accounts to personnel. The increasing scale, the latency of these offences, as well as their destructive impact on the state budget and the financial security of conscientious staff and employees of the MIA of Russia, urgently require the development of effective countermeasures. From an organisational perspective, internal and departmental financial controls within the MIA of Russia serve as a tool for combating embezzlement. In order to provide high-quality methodological assistance for the operations of financial control bodies in the prevention of fund embezzlement during payment settlements, it is imperative, from a scientific standpoint, to develop a classification of the types and forms of embezzlement committed, as well as an algorithm for the actions of the control body in detecting them. Methods. The methodological framework of this study includes an analysis of academic literature, regulatory documents, materials and records from the control and audit departments of the Ministry of Internal Affairs of Russia, interviews with staff of the financial and economic, human resources, and audit units of the MIA of Russia; as well as methods of scientific classification, and logical methods of generalisation. Results. The following discourse outlines a classification of methods used to embezzle funds during the settlement of accounts for allowances and wages to personnel. The procedure to be followed by an auditor in detecting embezzlement of funds during the settlement of accounts for allowances and wages to personnel is outlined.
KEYWORDS
embezzlement, payment to personnel, allowances, wages, audit, financial control, detection
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