Bank Internal Audit Features

Abstract

The essence and legal bases of internal audit in works of scientists are investigated. The principles of organization of internal audit of the main activity in banks are studied. The article describes the main organization principles of internal audit of the main activity in banks: planning, responsibility, continuity, complexity, the unity of approaches, and efficiency. The functioning peculiarities of the algorithm of the internal audit as the main operational activity of the bank using the graph-analytic method are determined. The article provides the components of the internal audit of the main operational activity of the bank: subject, control actions and object. The concept of the activity of the internal audit unit of the bank is singled out. The author investigates the composition of control actions in the internal audit of the main operational activity of the bank in detail: the organization of the internal audit of the main operational activity, the method of internal audit of the main operating activity and the result of internal audit of the main operating activity. The article describes the components of the concept of the bank internal audit unit activity: mission, goals, strategy, the organizational structure, the description of business processes and procedures, and the corporate culture. The purpose and main tasks of internal audit of the main operational activity of the bank are examined. The features of the methodological basis of internal audit of the main operational activity of the bank are distinguished.