Belokon A. Becoming and improvement of public accountant service in the banks of Ukraine

Organization and methodic of internal audit in Ukrainian banks. Substantiation and improvement of methodic, organization of internal audit in banks, development of practical recommendations concerning the increase of its efficiency and role in the credit establishment management taking into account the requirements of national and international standards. Methods: analysis, synthesis, complexity, system approach, supervision, comparison, analytical groupment and theories of chances. Theoretical bases and organizational principles of internal bank audit were explored; it was also defined the directions of its development and improvement in Ukraine. The elements of bank analytical work were specified at all levels of internal control. An author approach concerning the directions of conducting by the internal audit the complex estimation of bank activity was offered. The necessity of internal audit functioning in the regional bank branches was grounded. The structure of internal audit service was offered.Banking system, educational process.