Home  Journals  Finance and Credit  8(536) - 2013 February

Using the scoring models in planning of frequency of audit departments of the commercial bank

Available online: 27 February 2013

Subject Heading: Banking

JEL Classification: 

In the article for the solution of a problem of a choice of the priority directions and frequency of checks services of internal audit of structural divisions of bank and the directions of its activity in the conditions of adverse uncertainty scoring model is offered. Criteria are put in its basis the risk rating, calculated on the basis of nine risk factors. This model allows to optimize planning of checks by services of internal control (audit). Recommendations to the commercial banks, planning to use audit scoring are made.

Keywords: scoring, banks, internal audit

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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