INTERNAL CONTROL SYSTEM IN COMMERCIAL BANKS: ESSENCE, FUNCTIONS AND MAIN COMPONENTS
The article examines the concept of an internal control system in a commercial bank. The article discusses its functions and main components. As a result of the study, regulatory documents were studied. They regulate the organization of internal control in a credit institution. Factors and elements are also described. They affect the bank's internal control system. On the example of Sberbank, the organization of the internal control system in a financial institution is considered. The main conclusion of the study can be made as follows: the lack of human resources and motivation of employees leads to inefficient work of internal control services. This may result in the bank losing its license.