Open AccessTHE LEGAL REGULATION OF INTERNAL CONTROL AND AUDIT IN DEVELOPMENT FINANCE INSTITUTIONS
Author(s) -
Konstantin I. Brykin
Publication year - 2020
Publication title -
bankovskoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1812-3945
DOI - 10.18572/1812-3945-2020-5-63-68
Subject(s) - internal audit , accounting , business , audit , control environment , control (management) , accountability , internal control , financial services , financial audit , finance , joint audit , economics , political science , management , law
The article deals with the study of the legal regulation of internal control and audit in financial development institutions. The study is based both on the analysis of the provisions of regulatory legal acts, and internal regulatory documents of financial development institutions. The author notes the need to organize the development of independent functions of internal control and internal audit in financial institutions, considers the specifics of the functional and administrative accountability of these functions, and also suggests special regulation of labor relations with employees of internal control and internal audit services in financial development institutions.