Организация внутреннего аудита профессиональными участниками рынка ценных бумаг

Abstract

Th is article discusses the main provisions of a new regulatory document that will enter into force on October 1, 2021, namely, Bank of Russia Ordinance No. 5683-U dated December 28, 2020, which regulates the requirements for organizing internal control and internal audit by professional participants in the securities market. For the fi rst time, this document speaks of the obligation to create an internal audit service and defi nes its functions. Th e attractiveness of the securities market for clients and their investment activity depend on the professional activities of participants in the securities market.