Pryshlyak H. Accounting and internal audit of banks' financial performance

The thesis contains the results of activities of banks of Ukraine, namely accounting, management accounting and internal audit of their financial results. The aim of the thesis is a generalization, evaluation and improvement of existing approaches to accounting and internal auditing of financial performance of banking institutions. The object of study is the banking institutions of Ukraine. The study used historical and dialectical methods, analysis, synthesis, induction, deduction, and grouping. The practical value of research results is confirmed by the available information, on their implementation in the activity: JSC Bank "Lviv", JSC Bank "Kredobank", Bank "Diamantbank" using some aspects of research for development of internal regulations on accounting and internal auditing of financial results, with the internal situation clarified of the analytical accounting of revenues and expenses are used: advanced classification of revenues and expenses of banking institutions to meet the needs of management accounting and proposals for detailed analytical accounting of accounts section 60 "Interest income" for the proposed use of internal audit in the form of documents and financial evaluation scheme developed performance of banking institutions in the procedures of internal audit to assess the effectiveness of internal audit is used method of assessing the effectiveness of internal audit in the proposed work.