STANDARDIZATION IN BANKING PROCESSES (METHODOLOGICAL ISSUES)
Unification processes of professional activities have gained momentum in the economic sphere by now. Globalization has brought about the need for the development of international standards similar to an artificial international auxiliary language for professionals - Esperanto. Standardization has affected different areas: audit, accountancy and accountancy reports, quality management, bank operations, information and economic security, etc. At the same time different countries continue developing national standards to ensure their sovereignty regardless of any international tendencies. National banks can be labeled as pioneers in this field. The work on standardization is being done in two directions: the Bank of Russia, being the Regulator, is legitimizing the IAS/IFRS, Basel Guidelines, etc., and, together with the banking community, it is taking part in the preparation of sectorial banking quality standards which are being developed by the Association of Russian Banks (ARB).