ACCOUNTING AND AUDITING PECULIARITIES OF COMMERCIAL BANKS

Abstract

The scientific work presents the world concepts in the sphere of audit on the modern stage, including, of course, the experience of European countries in the mentioned direction. Main aspects of “social”, “staff” and “personnel audit” been already approved in international practice are discussed, risks connected to social audit are highlighted as well as the types of audit are described and given in Georgian commercial banks according to applicable law in our country. besides, the work is about major issues of carrying out inner and outer audit. The work emphazises the role and importance of audit in modern management systems and this gives an opportunity to make a clear decision in connection with the quality of ef- fectiveness of a company’s activity and its perfection. Hence, the scientific work is about the problems of importance of de- velopment of inner audit institutions in Georgian commercial banks, and recommendation offers and opinions on perfection of methodology of audit are given, accordingly.