Internal Control in the Bank: Development Prospects
Keyword(s):
In the article justified the need for creating a modern concept of internal control by the example of the banking sector. The author considers the definition of internal control and its key components, tracing the history of the development of this concept in various international instruments and research of various authors. The essence and the current content of the internal control is exposed, identified approaches to its assessment, performance criteria and development prospects of the banking sector companies.
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2019 ◽
Vol 33
(1)
◽
pp. 94-113
2015 ◽
Vol 28
(2)
◽
pp. 215-216
Keyword(s):
Keyword(s):