Retyunskykh O. Internal audit of foreign currency transactions in banks

System of the internal control domestic banks. The theoretical substantiation of necessity improvement a subsystem of internal audit in system inside bank of the control and development the practical recommendations on organization and technique of internal audit operations with foreign currency. Methods: scientific, , economic-mathematical, economic-statistical. Conceptual rules on a substantiation of internal audit bank for the first time are systematized. The methodical approaches to formation of the information are advanced at management a currency portofolio of bank and hedging of currency risk. Are offered conceptual model of internal audit in conditions a computerization and technology of drawing up the reporting internal audit. Banks, educational establishments of an economic structure.