Infopaket

Internal audit in the bank

ВБ 2.2

Вибіркова дисципліна для ОП

First

2021/2022

7 Semester

4

PLO Define the essence of internal audit objects and understand their role and place in banking. PLO To have methodological tools for internal audit of banking institutions, international standards of professional practice of internal audit. Demonstrate an understanding of the specifics of internal audit practice. PLO Use theoretical, organizational and methodological principles of internal audit. PLO Be able to work both independently and in a team. Demonstrate independence and responsibility in work, professional respect for ethical principles, demonstrate respect for individual and cultural diversity.

Knowledge of business processes of the enterprise, accounting methodology and formation of financial reporting indicators, national and international financial reporting standards, modern information technologies in accounting and reporting, international auditing standards, methods of analytical research. Possession of skills of analysis, synthesis, processing and presentation of data, work with the regulatory framework, accounting, preparation of financial statements and control of accounting information.

The following are revealed: theoretical aspects of the essence, tasks and functions of internal audit in assessing and promoting the improvement of corporate governance, risk management and control processes; methods of creating organizational regulations of the internal audit department, development of regulations on the internal audit department and job descriptions of the internal auditor in the banks of Ukraine; performance standards and quality characteristics of internal audit; principles and procedures for the objective evaluation of evidence by an internal auditor to form independent conclusions; organization, planning and implementation of internal audit tasks; evaluation and documentation of information on achieving the objectives of the task, the formation of an adequate audit report to assess the activities of the bank.

Lecture, seminar, independent work

Oral questioning, testing, performance of creative analytical and calculation works, presentation, control work, independent work

Ukrainiane