Audit - Moustache BF

13.7. AUDIT KOMERTSІYNIH BANKІV

Banks (od іtal banco -. Lava bench mіnyayli (Lyudin, yak zaymaєtsya rozmіnom abo obmіnom pennies)) - fіnansovі place the scho akumulyuyut timchasovo vіlnі Costa (nagromadzhennya) nadayut їh in timchasove koristuvannya in formі kreditіv chi pozik, vistupayut poserednikami in vzaєmnih viplatah i rozrahunkah mіzh pіdpriєmstvami, organіzatsіyami i install that okremimi special, regulyuyut penny obіg kraїnі have, in fact chislі Key infrastructure (emіsіyu) tsіnnih paperіv i novih pennies conducting operatsії s gold and currency іnozemnoyu toscho.

For funktsіyami i character vikonanih operatsіy banks podіlyayutsya on tsentralnі (emіsіynі) komertsіynі (depozitnі) іnvestitsіynі, іpotechnі, oschadnі and takozh guarantor bank, aktsіonernі, banks emіtenti, іnnovatsіynі, banks correspondent of banks mіzhnarodnih rozrahunkіv (BMP) unіversalnі.

Bankіvska system of Ukraine Je dvorіvnevoyu to neї incoming Natsіonalny Bank that banks komertsіynі rіznih vidіv i forms vlasnostі, SSMSC zdіysnyuyut his dіyalnіst vіdpovіdno to zakonodavstva about banks i bankіvsku system.

The Verkhovna Rada of Ukraine through its Rahunkovu House kontrolyuє dіyalnіst Natsіonalnogo Bank of Ukraine.

Komertsіynі banks Yea one іz nayvazhlivіshih elementіv rinkovoї іnfrastrukturi.

Vіdpovіdno to the station. 10 Law of Ukraine "About auditorsku dіyalnіst" od 22 kvіtnya 1993 p. banks pіdlyagayut obov'yazkovomu audit for pіdtverdzhennya dostovіrnostі that povnoti rіchnogo balance i zvіtnostі. And zamovnikom Audit vistupaє bank itself i vіn same oplachuє nadanі auditorskі Hotel vіdpovіdno to contract mіzh bank i auditorskoyu fіrmoyu (auditor). Dіyalnіst komertsіynih i Private bankіv kontrolyuєtsya Natsіonalnim Bank of Ukraine Shlyakhov conduct routine tematichnost perevіrok.

W іnshogo side for zabezpechennya pributkovostі Credit operatsіy bankіvskі postіyno manager (operational) analіzuyut kreditospromozhnіst svoїh klієntіv virіshennya power for about nadannya pozik i vstanovlennya real kredituvannya minds. Nasampered slіd z'yasuvati, chi dostatno lіkvіdny potentsіyny pozichalnik (nayavnіst from Demba neobhіdnih pennies (koshtіv) svoєchasnogo for repayment of the loan, chi ratsіonalno (efektivnosti) vikoristovuєtsya Vlasnyi that pozicheny kapіtal, SSMSC PERSPECTIVE rozvitku yogo dіlovih operatsіy). Bajan sprognozuvati, chi is not zagrozhuє ymovіrnomu klієntovі bankrutstvo, porіvnyati yogo mill fіnansovy s fіnansovim pitched konkurentіv that sumіzhnih sub'єktіv pіdpriєmnitskoї dіyalnostі.

Zarubіzhny dosvіd pokazuє, scho for analіzu dotsіlno take, napriklad, takі osnovnі pokazniki: lіkvіdnіst, pributkovіst, rinkova vartіst aktsіy, upravlіnnya asset i pasiv fіrmi. Tobto slіd rozrahuvati: lіkvіdnіst, aktivnіst, zaborgovanіst, pributkovіst.

In komertsіynih banks vnutrіshnіy control over the conduct kasovih i emіsіynih operatsіy, dotrimannyam kasovo-emіsіynoї distsiplіni, іnkasatsієyu trumpery vitorgu, zabezpechennyam zberezhennya vlasnostі, zdіysnennyam operatsіy s іnozemnoyu currencies, s dorogotsіnnimi metals that dorogotsіnnim kamіnnyam organіzovuє i zdіysnyuє bunt accountant іz zaluchennyam operatsіynogo, the currency is the іnshih structurally pіdrozdіlіv bank.

Mainly methane vnutrіshnogo Control (vnutrіshnogo Audit) - Flow (operational) control over dotrimannyam chinnogo zakonodavstva, zberezhennyam groshovoї masi, pravilnіstyu bankіvskih i gospodarskih operatsіy.

Komertsіynі banks zdіysnyuyut control povnotoyu zdavannya from banks that vitorgu dotrimannyam kasovoї distsiplіni klієntіv s side. Klієnti, SSMSC zdayut vitorg at the bank, toil dotrimuvatisya zatverdzhenogo Pravlіnnyam Natsіonalnogo Bank of Ukraine about the provisions administered by kasovih operatsіy.

Fallow od obsyagu gotіvkovih operatsіy for komertsіynih bankіv vstanovlyuєtsya boundary zalishok (lіmіt) pennies in operatsіynіy kasі s metoyu maximum skorochennya often abo digit transported gotіvki. Yak usually Taqiy zalishok vstanovlyuєtsya in rozmіrі mіsyachnoї require in Costa kasi. Yakscho viyavleno, scho in operatsіynіy kasі bank zalishok pennies perevischuє boundary value, the scrip of the perevischennya povertaєtsya a werewolf Kasu Natsіonalnogo bank abo surcharges omovlenіstyu s Natsіonalnim bank scrip perevischennya boundary zalishku peredaєtsya іnshomu komertsіynomu bank in yakogo vinikla required in dodatkovih gotіvkovih Costa.

Zdіysnyuyuchi kasovih operatsіy audit, the auditor set of Meta vstanovlennya order dotrimannya bankіvskimi install vimog zakonodavstva schodo oblіku operatsіy, pov'yazanih s penny gotіvkoyu.

However, the auditor in zhodnomu razі not guilty porushuvati normal rhythm kasovih operatsіy not guilty znahoditisya in primіschennі operatsіynoї kasi protyagom operatsіynogo day.

On the cob perevіrki auditor vivchaє order zberezhennya tsіnnostey i dokumentіv in penny skhovischі (kladovіy). When tsomu slіd otsіniti tehnіchnu osnaschenіst Yogo, minds zberіgannya paperovih penny znakіv, metalevih coins іnozemnoї currency that dokumentіv in іnozemnіy valyutі, dorogotsіnnih metalіv, blankіv Suvorov oblіku, tsіnnih paperіv. Tsіnnostі th writing, the penny skhovischі dotsіlno zgrupuvati for carrying vіdpovіdnimi i pozabalansovimi rahunkami, vrahovuyutsya on yakih stink. Together s personages, scho vіdpovіdayut zberezhennya for pennies i tsіnnostey auditor perevіryaє factuality Quantity pennies.

In knizі vrahuvannya tsіnnostey toil Buti pіdpisi keruyuchogo bank head accountant i zavіduvacha kasi.

Audit the following ob'єktom Je operatsіynі kasi Bank (їh Mauger Buti dekіlka). Auditor perevіryaє primіschennya th osnaschenіst operatsіynih kas that poslіdovnіst zdіysnennya kasovih operatsіy.

Yakscho just past about nadhodzhennya gotіvki then vrahovuєtsya TAKE:

* Pіdstavoyu for priymannya gotіvki in pributkovu Kasu two Vidi e pributkovih kasovih dokumentіv - announced i pributkovy kasovy warrant;

* Got Booty dotrimana poslіdovnіst Venue of kasovoї operatsії schodo nadhodzhennya gotіvki;

* Pervinnі kasovі document (announced, kasovі order) perevіryayut vіzualno i Shlyakhov analіzu їh. Documents toil zberіgatisya in spetsіalnih folders in primіschennі operatsіynih Kas pіdshitimi for cutaneous operatsіyny day.

Dali perevіryayut pributkovі kasovі magazine kasovі books (dovіdki kasirіv pributkovih kas, clearance s Osobowa rahunkіv klієntіv, Journal reєstratsії pributkovih i vitratnih kasovih dokumentіv).

W urahuvannyam obsyagu kasovih operatsіy i kіlkostі auditorіv pervinnі document and pіdlyagayut sutsіlnіy abo, abo vibіrkovіy perevіrtsі. Pid hour vibіrkovoї perevіrki slіd perevіriti documents in Pevnyi promіzhok hour. OAO All kasovі document and perevіryayut іz formal side (chi zapovnenі OAO All rekvіziti, chi Je OAO All pіdpisi, stamps, seals, vіdpovіdnіst vkazanih documents in sum the numbers i in words, viyavlennya vipadkіv vipravlen, pіdchischen toscho); by sutі (chi not Porush zakonodavchі that INSHI regulatory pravovі acti); s side is arithmetic.

The auditor neobhіdno vipisati sumi i number rahunkіv oderzhuvachіv pennies for dekіlkoma announced and vіdtak in buhgalterії porіvnyati їh s vipiskami for Osobowa rahunkami klієntіv.

In vischezaznachenіy poslіdovnostі zdіysnyuєtsya auditorska perevіrka svoєchasnostі zarahuvannya groshovoї gotіvki on rahunki klієntіv.

In buhgalterії bank pіslya znyattya zalishkіv kasi skladaєtsya act about the bag she gotіvki її vіdpovіdnіst danim zvіtu Kathir i buhgalterskogo fіnansovogo oblіku. Perevіryaєtsya povnota opributkuvannya i write-off for pennies documents prikladenimi to zvіtіv Kathir. In Taqiy sposіb zdіysnyuєtsya perevіrka kasovih operatsіy daily, mіsyats, for the quarter i tsіlomu in Year i for all analіzovany perіod.

Auditorska perevіrka statute that іnshih zasnovnitskih dokumentіv bank daє zmogu vstanoviti vіdpovіdnіst їh zakonodavchim Acts of Ukraine about the banks that bankіvsku dіyalnіst. Auditor perevіryaє zakonnіst i svoєchasnіst formuvannya Vlasnyi kapіtalu, zokrema statutory kapіtalu, yaky Mauger stvoryuvatisya payovimi vneskami abo aktsіy Key infrastructure. When tsomu slіd z'yasuvati:

* Povnotu pererahuvannya statement vnesku;

* Dotrimannya strokіv formuvannya statutory kapіtalu;

* Dzherela formuvannya statutory kapіtalu.

Jerel Audit Je:

* Ustanovchy dogovіr Where Money Does vkazuєtsya scrip vnesku zasnovnikіv;

* Pіdpisnі sheets on pіdstavі yakih payoviki abo aktsіoneri povіdomlyayut about svoє rіshennya Braty fate in zasnuvannі komertsіynogo bank;

* List payovikіv chi aktsіonerіv іz zaznachennyam sumi vneskіv have statutory kapіtal.

Otzhe on pіdstavі schodennih balansіv bank that yogo Pervin buhgalterskih dokumentіv perevіryaєtsya factuality nadhodzhennya koshtіv od payovikіv abo aktsіonerіv, svoєchasnіst їh zarahuvannya the carrying rakhunok "statutory kapіtal" she povnota Splat vneskіv cutaneous іz them.

Yakscho vneski zasnovnikіv pokrivayut deprivation Chastain obsyagu statutory kapіtalu, the ustanovchomu dogovorі toil Buti obumovlenі regulations to yakih vіdpovіdno peredbachaєtsya zaluchennya koshtіv payovikіv. In this vipadku ustanovchy dogovіr dopovnyuєtsya pіdpisnimi sheets payovikіv have yakih stink about povіdomlyayut svoє Bazhannya take fate in zasnuvannі komertsіynogo bank.

Іnodі payoviki (aktsіoneri) vikoristovuyut oderzhanі loans to pay for them at the statutory svoєї chastki kapіtalі abo for pridbannya aktsіy, tobto aktsіoneri zamіst vneskіv have statutory kapіtal vikoristovuyut pozichkovі Costa. Takі Fakti slіd vіdobraziti in auditorskomu visnovku.

Krіm of Jerel formuvannya statutory kapіtalu shaping can Buti materіalnі assets (budіvlі, sporudi, ustatkuvannya toscho); groshovі Costa, nematerіalnі assets; Paper the tsіnnі; іnozemna currency.

Yakscho have statutory kapіtal making materіalnі neoborotnі asset, slіd skladati act otsіnki lane away zatverdzhennyam s yogo abo protocol zasnovnikіv zborіv aktsіonerіv. Tacke otsіnyuvannya Lane zdіysnyuєtsya on pіdstavі ekspertnih visnovkіv chi for domovlenіstyu storіn. Slіd zauvazhiti, scho yak vneski have statutory kapіtal mozhna vikoristovuvati tіlki Ti materіalnі th nematerіalnі assets SSMSC vikoristovuyutsya in bankіvskіy dіyalnostі. Yakscho bank stvoryuєtsya in formі aktsіonernogo tovaristva then prevalyuyucha Chastina statutory kapіtalu formuєtsya Key infrastructure for rakhunok i rozmіschennya aktsіy.

Vipuschenі Bank aktsії zberіgayutsya yak gotіvka in opisі zaznachayutsya number aktsіy, serії i nomіnalna vartіst їh.

Aktsії anulyuyutsya in zv'yazku s pripinennyam dіyalnostі bank in vipadku zamіni one mind on aktsіy Inshyj; when zmenshennі sumi statutory kapіtalu.

The audit formuvannya statutory kapіtalu bank shaping can Buti viyavlenі tipovі pomilki:

* Pererahuvannya vneskіv on formuvannya statutory kapіtalu tretіmi personages;

* Vikoristannya pozik bank to pay vneskіv abo obsession kreditіv on potochnі required;

* Pererahuvannya zasobіv іz deposit rahunkіv;

* Vneski gotіvki Yurydychna individuals per formuvannya statutory kapіtalu bank toscho.

Pid hour perevіrki pravilnostі vikoristannya Credit resursіv auditor zoseredzhuє uwagi on stanі statutory kapіtalu lіkvіdatsіynogo balance, svoєchasnostі th povnotі Povernennya koshtіv is the repayment of the loan. Not Mensch vazhlivo zvernuti uwagi on lіkvіdnіst bank tobto zdatnіst svoєchasno have Povny obsyazі i bezperebіyno zdіysnyuvati platezhі for svoїmi zobov'yazannyami.

Pid hour audit rozrahunkovih operatsіy mozhna viyaviti: pomilki spetsіalіstіv bank; torn down rules zakonodavchih aktіv іnstruktivnih that position; shahraystvo; pomilki in oformlennі dokumentіv. Tom pid hour audit slіd perevіriti dotrimannya Bank vstanovlenogo order vіdkrittya precisely rahunkіv klієntіv i Keeping them operatsіy.

Auditor perevіryaє svoєchasnіst decorated dokumentіv i Venue of їh for rahunkami klієntіv; zdіysnyuє control vnutrіshnogo Audit svoєchasnogo Venue of penny-currency operatsіy for rahunkami klієntіv; vіdpovіdalnіst bankіv before klієntami for upovіlnennya operatsіy.

Osoblivіstyu Audit rozrahunkіv platіzhnimi vimogami-doruchen-nyami Je doslіdzhennya zakonnostі Pay direction in obslugovuyuchy Bank paysite rozrahunkovih dokumentіv, pravilnіst їh clearance dotrimannya vstanovlenih strokіv їh filed at the bank, and takozh vіdmovi povnіstyu abo chastkovo oplatiti platіzhnu vimogu doruchennya-paying students.

Operatsії bank s іnozemnoyu currency zdіy snyuyutsya through pributkovі, vidatkovі th pributkovo-vidatkovі kasi she obmіnnі points. Audit pіdlyagayut organіzatsіya Tsikh operatsіy vіdpovіdno to standard dokumentіv Natsіonalnogo Bank of Ukraine, pravilnіst decorated operatsіy documents (kasovі orders valyutnі orders) at zarahuvannі natsіonalnoї that gotіvki іnozemnoї Kasu currency in the bank. Auditor perevіryaє, Chi Bank zabezpechuє obmіnnі paragraphs advances Monetary tsіnnostey bezperebіyno.

Digit obsyag bankіvskih dohodіv pripadaє on interest scho oderzhuyut for credit operatsіyami. Formuvannya such dohodіv Got zdіysnyuvatisya on pіdstavі platіzhnih dokumentіv borzhnikіv. Slіd zauvazhiti scho ni Where Money Does not razі dozvolyaєtsya formuvannya dohodіv bank for abo percent advance for rakhunok koshtіv pozichkovogo rahunka, tobto for rakhunok Credit koshtіv.

Kontrolnі zapitannya

1. Shcho vkazuєtsya in dogovorі about nadannya auditorskih poslug not pov'yazanih s audit?

2. SSMSC Je Vidi auditorskih poslug not pov'yazanі s audit?

3. Yaky order writing zaklyuchnogo zvіtu on konsultatsіynі Hotel?

4. Yaky order otsіnyuvannya vartostі ob'єktіv іnventarizatsії that Orenda?

5. zdіysnyuєtsya otsіnka Lane ob'єktіv privatizatsії chi Orenda in yaky lines?

6. Chi pіdlyagayut spіlnі pіdpriєmstva obov'yazkovomu audit?

7. Shcho Mauger Buti vneskom have statutory kapіtal aktsіonernih tovaristv?

8. Shcho Takeo Paper the tsіnnі?

9. Shcho go to the warehouse tsіnnih paperіv?

10. Shcho Takeo bill for zmіstom?

11. Shcho Takeo іnvestitsії?

12. Auditorsky control іnvestitsіy.

13. Yaka structure bankіvskoї Systems of Ukraine?

14. SSMSC Je ob'єkti Audit komertsіynogo bank?