Skasko O. Theory, Methodology and Organization of the Control System of Banks in Ukraine

Object of study: the system of internal and external control in banks. Objective: theoretical-methodological, organizational justification of development directions of the system of control in banks of Ukraine and developing of practical recommendations for improving the existing methodological requirements of assessment and analysis of banks activities, comprehensive building of the system of internal control, control methods for risk bank, mechanisms for external control of quality of banks functions of primary financial monitoring. Methods: historical, theoretical and empirical, statistical and retrospective analysis, synthesis, practical generalization, grouping, comparing and specification, system-structural, systemic, comparative-legal, mathematical and statistical, abstract and logical. Novelty: for the first time defined and theoretically grounded economic and legal basis for the establishment and functioning of a separate structural unit of monitoring and evaluation of the bank activities from the part of the Board, based on a comprehensive analysis of international auditing standards proved the necessity of adopting and drafted recommendations for the content of the new audit standard "Going Concern", proposed the general concept of introducing innovative areas of external quality control of functions of banks as entity of primary financial monitoring based on the implementation in practice of special software system for automated selection of clients and transactions will be subject to control. Scope: in the activities of PJSC "OXY Bank" and PJSC "UkrSybbank" through forming the body of follow control and periodic evaluation of its activities from the part of the Board, PJSC "Idea Bank" and PJSC "UkrSybbank" in implementing of bank risks control methods, their quantitative dimension in medium term, in the learning process of Lviv Institute of Banking University of Banking, Ternopil National Economic University, National Academy of Statistics, Accounting and Auditing, Ivan Franko Lviv National University.