Особенности внутреннего аудита в банковской деятельности [Articol]

Abstract

At any stage of management, deviations of the actual state of the organization from the planned one are inevitable. Internal audit is necessary in order to recognize and control these deviations in a timely manner. For banks and other credit institutions, this is very important, due to the fact that they are also very exposed to risks in a normal environment. The bank is responsible not only for itself (management and employees), but also for its depositors and investors.