Banking audit. Inspection of the activities of credit institutions (the most important)

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Banking audit. Inspection of the activities of credit institutions (the most important)

Lecture notes, cheat sheets

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14. Inspection of the activities of credit institutions

In accordance with the instructions of the Central Bank of the Russian Federation No. 34 of February 19, 02 "On the procedure for conducting inspections of credit organizations and their branches of an authorized representative of the Central Bank of the Russian Federation," inspections of credit organizations are carried out on the basis of instructions from the head of the Territorial Directorate of the Central Bank of the Russian Federation.

The test data is divided into:

1) Functional - a set of measures carried out by divisions of the Central Bank of the Russian Federation that are not inspection divisions in order to study the performance of a particular process (type of operations) and its compliance with certain regulatory documents (determining the financial condition of a credit institution is not included in the tasks of a functional inspection);

2) Inspection - is carried out by special inspection units and includes, as a rule, a comprehensive audit of the activities of a credit institution in all areas with a determination of the financial condition of the bank.

Classification of inspection checks:

1) By completeness of coverage:

a) comprehensive - carried out in all areas of the credit organization’s activities by banking inspection units at least once every 1 years;

b) thematic - cover a limited range of banking operations, while certain issues may arise in determining the financial condition of the bank; c) targeted - carried out on specific issues or bank operations, as well as on requests and instructions from law enforcement agencies.

2) In relation to the inspection plan:

a) planned - carried out in accordance with the consolidated plan of inspections of credit institutions approved by the management of the Central Bank of the Russian Federation;

b) unscheduled - carried out on the basis of orders in connection with the deterioration of the bank’s financial position, and also carried out on the basis of requests from law enforcement agencies, according to statements from the Bank of Russia.

3) According to the depth of the questions being checked:

a) local - verification of documents as part of one banking or business transaction without tracking the entire process from start to finish, or verification of one structural unit;

b) end-to-end - tracking the operation from the beginning to the moment of completion, regardless of which structural units are involved (not only the activities of the parent organization, but also the branches are checked).

4) According to the degree of coverage of the data being verified:

a) continuous - cover all operations and data for a certain period in a specific area of activity of the credit institution;

b) selective - only part of the documents selected at random and relating to different periods of the credit institution’s activity are checked; c) combined - simultaneous use of selective and continuous inspection methods.

The verification period most often covers 1-2 years, while, for example, the reporting of a quarter or month is subjected to a continuous verification, and the rest is selective.

5) Based on the repetition of checking the same questions:

a) primary - an inspection of a specific type of operation or activity of a credit institution for a certain period of time, carried out for the first time;

b) additional - verification of already verified banking transactions to obtain additional data; c) repeated - appointed if during the previous inspection the questions raised were not fully disclosed, or at the request of the investigative authorities.

6) As expected for a credit institution:

a) expected - inspections about which the credit institution is notified in advance by an information letter from the Central Bank of the Russian Federation;

b) sudden - inspections about which the credit institution is not warned in advance.

The audit materials are drawn up in the form of an act, which is drawn up in three copies:

1) Given to a credit institution;

2) Remains in the inspection department;

3) Is sent to the supervision department.

The act must not be disclosed to third parties.

The form of the act is arbitrary, however, the Central Bank of the Russian Federation recommends including sections in it:

1) Title page;

2) content check;

3) Composition of the working group;

4) Bank form;

5) Sections for each type of operation with an inspection report;

6) The final conclusion, which evaluates the entire activity of the bank.

Author: Shevchuk D.A.

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