Melnychenko О. The organization and methodology of the analysis and auditing of electronic money in banks

In the thesis it is developed the methodological support of banking activities analysis on transactions with electronic money using the proposed conceptual basis, which allows to assess the effectiveness of implementation of business project in banks with the emission and distribution of the mean of payment and work with it in such important areas: solvency and liquidity, effectiveness of electronic money emission, bank business activity and social responsibility. For listed areas, it is singled out corresponding groups of indicators to determine the effectiveness of the bank with such mean of payment. It is substantiated approaches to electronic money audit in the bank: it is suggested an order of conducting socially responsible audit of electronic money and a scheme of assembling by the auditors of conclusions based on the report on sustainable development and integrated reporting that will increase confidence in the banks by stakeholders, reduce its reputational risk, assessment of the quality of usage by the bank and its dependence on each of them. It is improved conceptual apparatus of functional economic sciences through the exact place of electronic money in the theory of modern money, which is important for the accounting procedures, analysis and audit, and methodical approach to the accounting of banking transactions in terms of the movement of electronic money, which creates the fundamental principles of credible reflection in the accounting system of bank emission operations, repayment of electronic money, refilling of electronic purses. In addition, it is improved the procedure of economic analysis using the methods of queuing theory, the analytic hierarchy process for determining the effectiveness of implementation of payments by electronic money in the systems of queuing customers (cash desks of banks, supermarkets, etc.) that forms the scientific substantiation of economic analysis and approaches to cont ractual work auditing in the banks on the basis of the proposed forms of contracts required for the circulation of electronic money.