The Importance and Peculiarities of Inventorying Non-Financial Assets in the System of Ensuring Economic Security of Law Enforcement Agencies

Abstract

Introduction. In addressing issues of ensuring economic security of law enforcement agencies, an important place is occupied by the accounting system, the effectiveness of which is largely determined by the accounting methods used. One of these methods is inventory, the improvement of the mechanism for which requires additional research and the development of specific practical recommendations. Purpose of the study. To study the features of the procedure for conducting and evaluating the accounting system for the results of inventory of non-financial assets, analyze the data obtained and develop recommendations for improving the accounting and control system in law enforcement agencies. Methods. The study used the methods of analysis, synthesis, generalization and systematization of information. Results. The key results of the study are: 1) a description of the procedure for conducting inventory of non-financial assets in law enforcement agencies; 2) determining the reflection of inventory results in accounting accounts depending on the causes of the identified deviations; 3) establishing directions for improving inventory based on the digitalization of individual processes. Conclusions. This study defines inventory as an important tool for ensuring the economic security of law enforcement agencies, emphasizes the need to digitalize the processes associated with inventory in order to strengthen the performance of control functions and ensure the safety of property.