DEVELOPMENT OF RISK-BASED PLAN OF INTERNAL AUDIT SERVICE OF COMMERCIAL BANKS

Abstract

This article describes the development of a risk-oriented plan for the internal audit service of commercial banks. It talks about increasing the competitiveness of commercial banks in the national economy, further strengthening their positions in international integration and economic processes, as well as internal control, i.e. the audit service, when checking and assessing the compliance of banks is supported by global requirements and standards. The article examines the above issues, provides suggestions and recommendations for improving the internal audit service.