Kiiko Y. The internal audit of the bank: organizational and methodical tools.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0419U001353

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

22-05-2019

Specialized Academic Board

К 35.840.03

Essay

Object: system of internal audit in banking institutions of Ukraine. Objective: development of organizational and methodological principles of internal audit to ensure long-term effective functioning and development of banks and achieve their operational and strategic goals. Methods: dialectical method, induction, deduction, generalization, grouping, analysis, synthesis, simulation, comparison, graphical method. Improved: theoretical and methodological basis of the audit of the Bank's processes in the justification of its types; the system for evaluating the activity of the bank's internal audit unit; assessment of the work of the internal audit unit by the object of its verification; assessment of auditors by the head of the internal audit unit; a methodical tool for risk assessment of the activities of the internal audit objects in the part of risk-oriented planning of the internal audit division's work. Scope: banking.

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