Dolinska O. The Internal Audit in the Management Activity of Banks

The dissertation is devoted to the research of theoretical provisions and development of methodological recommendations for providing the internal audit function of the bank. The main indicators of banking activity that have formed distrust of the banking system, which can be overcome by improving the quality of work of internal auditors, are conducted. In the dissertation the method of estimation of quality of professional abilities and activity of internal auditors is developed on the basis of application of the offered test questionnaires. Recommendations for conducting advanced training and certification of representatives of this profession are substantiated and provided. The conceptual categorical apparatus for correct interpretation of the internal audit of the bank and for making appropriate changes in this regard to legal acts has been clarified. Improvement of organizational support of performing the function of internal audit is aimed at creating conditions for maintaining the reputation of the bank. The internal banking regulations of the Bank's internal audit unit have been structured and developed. For the main applications of analytical procedures of internal audit, a set of working documents has been developed to capture the audit evidence obtained. The planning procedure in the internal audit process is systematized, the most problematic issues regarding the achievement of its objectives are identified and resolved.