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International Accounting
 

Audit of efficiency by risk management of commercial bank

Vol. 13, Iss. 6, JUNE 2010

Available online: 7 June 2010

Subject Heading: Audit

JEL Classification: 

Tartarashvili T.T. the post-graduate student of faculty of book keeping and audit REA G.V.Plehanova
t.tartarashvili@mail.ru

Now all greater distribution diverse forms of manageral audit, in particular, audit of efficiency, which is focused on an estimation of efficiency, productivity and profitability. In this work methodological questions of realization of audit of efficiency by comercial banks risk management systems are considered. Despite of availability of sharp requirement for development of the specified questions the national practice of audit of efficiency by comercial banks risk management systems has not received the complex decision.

Keywords: audit of efficiency, the bank risks, the integrated control system of risks, a technique of audit, risk-oriented control, risk-management

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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