For citations:

Golikova V.V. Forensic Accounting in the Context of Digitalization: Examination of Inventory Data and Identification of Shortages. Courier of Kutafin Moscow State Law University (MSAL)). 2026;(4):90-98. (In Russ.) https://doi.org/10.17803/2311-5998.2026.140.4.090-098