INTERNAL CONTROL IN THE BANK: DEVELOPMENT PROSPECTS
Journal: ADMINISTRATION
Volume 3 № 1
, 2015
Authors:
Type:
Article
Pages:
from 93
to 97
Status:
Published
Received:
12.03.2015
Accepted:
17.03.2015
Published:
17.03.2015
Language:
Russian
Keywords:
the concept of internal control, internal control, system of the internal control, internal audit.
Abstract (English):
In the article justified the need for creating a modern concept of internal control by the example of the banking sector. The author considers the definition of internal control and its key components, tracing the history of the development of this concept in various international instruments and research of various authors. The essence and the current content of the internal control is exposed, identified approaches to its assessment, performance criteria and development prospects of the banking sector companies.
In the article justified the need for creating a modern concept of internal control by the example of the banking sector. The author considers the definition of internal control and its key components, tracing the history of the development of this concept in various international instruments and research of various authors. The essence and the current content of the internal control is exposed, identified approaches to its assessment, performance criteria and development prospects of the banking sector companies.
Keywords:
the concept of internal control, internal control, system of the internal control, internal audit.
the concept of internal control, internal control, system of the internal control, internal audit.
1. Pis´mo TsB RF ot 10 iyulya 2001 g. № 87-t «O rekomendatsiyakh Bazel´skogo komiteta po bankovskomu nadzoru» [Letter CBR dated 10 July 2001 № 87-T «On recommendations of the Basel Committee on Banking Supervision»]. Available at: http://www.zakonprost.ru/content/base/44573 (in Russian)
2. Polozhenie Banka Rossii ot 16 dekabrya 2003 g. № 242-P «Ob organizatsii vnutrennego kontrolya v kreditnykh organizatsiyakh i bankovskikh gruppakh» s izmeneniyami ot 24 aprelya 2014 g. Sistema GARANT [The Bank of Russia Regulation of 16 December 2003 № 242-P «On the organization of internal control in credit institutions and banking groups» as amended on April 24, 2014 System GARANT]. Available at: http://base.garant.ru/584330/#ixzz3EJtRcIj8 (in Russian)
