Banking audit. Organization of external banking audit. Technology of auditing a credit organization (the most important)

Lecture notes, cheat sheets
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Banking audit. Organization of external banking audit. Technology of auditing a credit organization (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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6. Organization of external banking audit. Audit technology of a credit organization

Bank audit is one of the types of audit activities that can be carried out by an individual (auditor) with attestation and license, as well as by a legal entity (audit firm) with a license.

To carry out attestation and issue a license for the right to carry out banking audit, the Central Bank of the Russian Federation created a central attestation audit commission (tsalak) of the Bank of Russia. Its composition is approved by the chairman of the Central Bank of the Russian Federation. The functions of the working apparatus of the tsalak are assigned to the Department of Licensing and Certification of Banking Audit of the Department for Licensing Banks and Auditing Activities of the Bank of Russia.

All individuals wishing to engage in banking audit independently or as part of an audit firm must undergo attestation (pass a qualification exam).

Persons who simultaneously meet 2 criteria are allowed to attestation:

1) Having a higher or secondary specialized economic or legal education;

2) Having more than 3 years of work experience on a permanent basis (of which the last few years - as an auditor, head of an audit firm, researcher or teacher in economics, accountant, economist, auditor and other specialties in banking in the banking sector) .

For certification, a fee of 20 minimum wages is charged on the date of submission of all necessary documents to the Central Bank of the Russian Federation. The certificate is issued for up to 3 years, depending on the result of the exam. If within 2 years from the date of receipt of the certificate, the person who passed the certification did not start working as a bank auditor or in the internal control service of a credit institution, then the tsalak makes a decision to cancel the certificate. After the expiration of the certificate, the auditor has the right to apply to the tsalak for its extension.

CALAC has the right to appoint a re-passing of qualifying examinations in the following cases:

1) Existence of justified claims against the auditor from the territorial offices of the Central Bank of the Russian Federation, tax authorities, customers, as well as other auditors and audit firms;

2) The presence of significant changes in the legislation.

CALAC can extend the certificate up to 3 years, for which a fee of 50% of the original certification fee is charged.

Individuals who have passed attestation can engage in auditing activities as part of an audit firm, or independently, by registering as an individual private entrepreneur (pbul).

An audit firm may conduct an audit of credit institutions only after obtaining a license from the Bank of Russia.

Consideration of the issue of issuing a license to an audit firm is subject to the following conditions:

1) The firm must have a legal form in the form of a CJSC with an authorized capital of at least 100 minimum wages on the date of registration;

2) The staff of the firm must have at least 2 auditors or part-time teachers certified by the tsalak.

For consideration of an application for licensing, a fee of 3 minimum wages is charged, for issuing a license - 10 minimum wages. A firm that has received a license to carry out auditing activities is entered in the state register of audit firms and auditors that have received licenses, which is maintained by the Bank Licensing and Auditing Department of the Central Bank of the Russian Federation.

Author: Shevchuk D.A.

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