Organization of the System of Internal Control in Credit Unions

Mokhnyak Vladimir S. () and Bachinskiy Vasiliy I.
Additional contact information
Mokhnyak Vladimir S.: National University "Lviv Polytechnic"
Bachinskiy Vasiliy I.: Lviv Academy of Commerce

Business Inform, 2013, issue 1, 258_261

Abstract: Regulation and features of the internal control system of Ukrainian credit unions are considered in the article. Control after financially economic activity of credit union is carried out by the Checkup committee the members of which work on the public beginnings. Credit unions for the leadthrough of internal audit can create department of internal audit, which must report to Observant advice. Such organization of the internal checking system appeared uneffective, as principle of independence does not stick to. Bringing in Observant advice the special worker - competent independent specialist is one of ways of improvement of the internal checking system in credit unions.

Keywords: Regulation; and; features; of; the; internal; control; system; of; Ukrainian; credit; unions; are; considered; in; the; article.; Control; after; financially; economic; activity; of; credit; union; is; carried; out; by; the; Checkup; committee; the; members; of; which; work; on; the; public; be (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.business-inform.net/pdf/2013/1_0/258_261.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2013:i:1:p:258_261

Access Statistics for this article

Business Inform is currently edited by Ponomarenko Vladimir S.

More articles in Business Inform from RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics
Bibliographic data for series maintained by Khaustova Viktoriia ().