РАЗРАБОТКА РИСК-ОРИЕНТИРОВАННОГО ПЛАНА СЛУЖБЫ ВНУТРЕННЕГО АУДИТА КОММЕРЧЕСКИХ БАНКОВ

Аннотация

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. Keywords: internal audit plan; internal audit program; audit risks; residual risks; internal control system. РАЗРАБОТКА РИСК-ОРИЕНТИРОВАННОГО ПЛАНА СЛУЖБЫ ВНУТРЕННЕГО АУДИТА КОММЕРЧЕСКИХ БАНКОВ Аннотация. В данной статье описано разработка риск-ориентированного плана службы внутреннего аудита коммерческих банков. При этом говорится о повышении конкурентоспособности коммерческих банков в национальной экономике, дальнейшем укреплении их позиций в международной интеграции и экономических процессах, а также о внутреннем контроле, т.е. аудиторской службе, при проверке и оценке соответствия банков поддерживается глобальными требованиями и стандартами. В статье рассмотрены вышеуказанные вопросы, даны предложения и рекомендации по совершенствованию службы внутреннего аудита. Ключевые слова: план внутреннего аудита; программа внутреннего аудита; аудиторские риски; остаточные риски; система внутреннего контроля. A comprehensive strategic and annual plan of internal audit activities plays a very important role for the successful operation of internal audit. The next step in the scope of an audit is to identify and assess risks and develop plans to eliminate problems in critical areas. Planning provides a systematic approach to internal audit activities and requires knowledge and competence in various areas of internal control and risk assessment. Strategic plan. 200 ResearchBib IF-2023: 11.01, ISSN: 3030-3753, Valume 1 Issue 7 ISSN: 3030-3753. VOLUME 1, ISSUE 2 The purpose of the strategic plan is to document the opinions about the "audit need", in particular, the internal audit opinion about the types of systems, activities and programs that are audited, which provide management with logical assurances about the effectiveness of internal audit and risk. The plan should include: − within the next 2-4 years, clearly defined tasks and performance indicators, which internal audit will achieve, are interconnected with the situation and the bank's strategy; − information on the methodology used to prepare the strategy, as well as how the internal audit performs the risk assessment that affects the bank's goals and objectives; − information on how internal audit will work in important areas during the coming period. It is usually necessary to determine the period of examination of various elements of the scope of the audit. Perhaps some systems and processes should be reviewed annually. Others may need to be checked every 3 or 5 years. − necessary and available resources necessary to meet these needs, as well as limited resources affecting the level of ideal audit coverage; − assessment by internal audit of the risk of events affecting the activities aimed at achieving the goals envisaged in the audit strategy and reducing such risks. (For example, deficiencies in staffing, lack of specialists, training and other types of activities necessary to eliminate these risks); − a plan to coordinate work with another reliable source of information (for example, an external audit); − approaches for developing further recommendations; − high and long-term goals that cannot be achieved in the short term, achieving the goals that the internal audit task seeks; A strategic plan is an internal audit platform. You need to know how to use it skillfully. Strategy is an opportunity to show management all the work internal audit departments can do to help the bank achieve its goals. A strategic plan can be a useful tool for securing management's support in advance. Annual audit plan. The annual plan of the audit is a strategic plan in which the tasks for conducting the audit in the current year have been reformulated. It should specify the purpose (name) of the task of conducting the audit, its deadline, the employees who will perform this task, and other resources. The plan should represent the basis for agreeing the tasks and their deadlines with the relevant management. As this depends on available resources, it is preferable that the audit plan also reflects the budget period. 201 ResearchBib IF-2023: 11.01, ISSN: 3030-3753, Valume 1 Issue 7 ISSN: 3030-3753. VOLUME 1, ISSUE 2 In order for the work plan for the entire bank to be true and useful, the head of internal audit should consider the following issues when developing the annual plan: − it is necessary to analyze and determine the significance of the omitted deficiencies provided for in the strategic plan of the audit,