Audit of credit operations of commercialbank

Shevchenko, Liubov and Шевченко, Любов Ярославівна and Шевченко, Любовь Ярославовна and Karchenkova, O. and Карченкова, Олена Леонідівна (2018) Audit of credit operations of commercialbank. Економічний вісник Запорізької державної інженерної академії, 2 (14). 134 -138. ISSN 2312-9395

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Abstract

Work is sanctified to perfection of audit of credit operations ofcommercial bank. Possibility of application is reasonable inthe audit of activity of home banks of the separate modifiedforeign methodologies. The stages of general audit of creditactivity of commercial bank are gone into detail. Investigational and classification of informative base isgeneralized for realization of audit of profitableness andprofitability of credit activity. The new forms of accounting areoffered, and also suggestions are given from the improvementof report on financial results. As a result of research of foreignand home experience methodology of complex audit of creditactivity of commercial bank that includes four elements isoffered: analysis of profitableness of credit operations, analysis of influence of risks on the profitableness of creditoperations, analysis of financial coefficients of efficiency ofactivity and prognosis analysis of financial results from creditactivity. Methodology of audit of commercial bank isconsidered in the cut of constituents, that gives an opportunityto estimate structure of income through influence on her of credit activityof bank

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