STRUCTURE OF THE METHODS OF INTERNAL AUDIT IN CREDIT ORGANIZATIONS
The activities of internal audit in credit institutions in modern conditions can be characterized by the specific nature of its objectives aimed at assessing the effectiveness of internal control systems, risk management and corporate governance. Assessment of these systems is impossible without internal audit techniques which take into account this specificity. In this article the concept of internal audit methodology is analysed and given its definition, stages in the internal audit methodology are suggested, internal audit methods inherent in the stages are determined; the structure of the internal audit methodology in the credit organization is clarified.