Subject. This article explores methodological approaches to organizing effective control of the resource availability of the bank, and develops a regulation for analytical procedures of internal control over the resource availability of a commercial bank. Objectives. The article aims to create a comprehensive model of analytical procedures for internal control of resource availability, helping timely identify risks and ensure the stability of banking operations. Methods. For the study, I used deductive and inductive approaches, logical generalization, comprehensive analysis and synthesis, methods of comparison, analogy, and economic modeling. Results. The article presents an author-developed multi-level model of analytical procedures for internal control, which includes three blocks of indicators, as well as a signal map for internal control with differentiation of the levels of informing management. Conclusions and Relevance. The proposed model provides for the implementation of comprehensive analytical procedures for controlling the bank's resource availability, helping timely identify and assess risks, as well as the current state of the resource base based on systematic monitoring of financial indicators. The use of this model can facilitate the prompt identification of negative trends and the making of informed management decisions based on the analysis of the current state and changes in the bank's resource base. The analytical procedures provided for by the model fully comply with the requirements of the Russian legislation and International banking regulation standards in the area of risk management, internal control, and the assessment of the financial condition of credit organizations. The results of the study can be used by financial and credit organizations to improve the internal control system of resource availability and enhance financial stability.
Keywords: bank, resource availability, internal control, monitoring, analytical procedures
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