Учёт. Анализ. Аудит (Nov 2022)
Information and Analytical Support of the Bank reporting: Methodological Aspects of Electronic Technologies Application
Abstract
The key factor in the development of a modern bank is the modernization of its information and analytical system, based on the application of modern technologies for working with information. In fundamental changes in ways and forms in providing banking services, traditional approaches to information generating no longer meet modern requirements, which causes the search for new ways to organize data and using them. Digitalization innovations change the quality of service in commercial banks, expanding the range of services and increasing their comfort. In the meantime, they are associated with the emergence of additional risks in banking that should be identified and eliminated. This determines the need for the development and improvement of electronic technologies and analysis of the processes of the information generating and analytical support (IAS) for activities, considering the specifics of modern information requirements; generating data that meets the needs of various categories of users, as well as providing a reliable assessment of the financial condition of the bank and protecting it from risks. The paper’s aim is to substantiate the methodological aspects of the application of electronic technologies to improve the efficiency of the accounting and analytical support of the bank. Being a part of the study, the tasks would have to identify the problems of digitalization in the processes of generating information in accounting and reporting. The author considered substantiation of the direction of development of banking information systems, as well as methodological approaches to the implementation and use of information technologies in the bank. Using logical methods of cognition, system analysis and synthesis, modeling, the author substantiates the need to revise the methods of accounting and analytical support, the processes of their measurement, as well as identification for decision-making and risk reduction. The research proposed the methodological provisions on the use of electronic technologies which would improve the work efficiency in generating the information for management and control and also, reduce information risks in the bank.
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