To a question of the purposes, tasks of implementation of internal control in the credit organizations and in the Bank of Russia

Abstract

Аrticle is devoted to comprehensive consideration and the characteristic of the purposes and tasks of the multi-level internal control exercised inBank of Russia, to a procedure and creations of internal control, in article the interrelation of the purposes and components of internal control is traced, the control environment as one of the main a component of internal control is analyzed, powers of subjects of internal control are in detail stated. The attention is paid to control consideration as management functions, the developed list of the principles of creation of internal control and its types – preliminary, current and subsequent is provided.

Keywords

• an internal control system
• an effective management system
• management decisions
• check
• the controling mechanism
• the purposes
• the principles and tasks of internal control
• functioning of mechanisms of economic and management processes
• factors of the control environment
• components of an internal control system
• risk management
• monitoring
• powers in the sphere of internal control