IMPROVING THE AUDIT OF COMMODITY MATERIAL RESERVES IN COMMERCIAL BANKS

Аннотация

Commodity material reserves, including office supplies, IT equipment, and security-related materials, are essential for the smooth operations of commercial banks. While these reserves are not directly linked to revenue generation, their proper management and auditing ensure compliance with regulations, operational continuity, and reliable financial reporting. This thesis addresses the challenges faced in auditing these reserves and proposes solutions to improve the audit process using advanced tools and methodologies.