search query: @author Brecko, V. / total: 3
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| Author: | Brecko, V. |
| Title: | Methods of internal bank auditing |
| Journal: | Bancni vestnik
1996 : VOL. 45:3, p. 2-9 |
| Index terms: | |
| Freeterms: | banks, banking management, internal auditing, methodology, programmes, financial management, company performance, internal control, risk, analysis, methods |
| Language: | slv |
| Abstract: | The solutions of internal bank auditing used in developed countries are making their way into our banking environment.Under the expression internal bank auditing we understand sequential, comprehensive control of performance regarding regulations, standards and internal rules.The purpose of an internal audit in a bank is to help to protect bank depositors against patential and actual risks, and to protect or enhance bank's assets.For these goals to be reached, the organisation and targets of an internal auditing service along with the programme, time and schedule of audit must be clearly defined.To ensure the efectiveness of auditing, internal auditors use appropriate tools, mechanisms and measures of objective judgement.To this end they use special techniques or methods of internal bank auditing.In spite of well designed working papers, questionnaires (general and specific), auditing risk still exists.It means that an internal auditor might submit an inaccurate opinion about the audit of individual economic categories, evidence, statements, functioning of internal controls, etc.The article describes, among other things, the ranking of risk with regard to the specific banking field, and a matrix with parameters in use within the specific field of banking. |
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