Audit of Systems of Electronic Money on the Basis of Integrated Bank Reporting
The article is devoted to audit and oversight of systems of electronic money on the basis of integrated reporting of banks as main participants of such systems. The author offers for the first time methods of composition of integrated bank reporting – participants of systems of electronic money by parts, on the basis of which the auditors can assess and form opinions on social responsibility of payment organisations, interests of the society, business and state in the process of the use of an individual payment means. The author analyses definitions of oversight (observation) over payment systems and systems of electronic money. Moreover, it offers methods of carrying out an audit of systems of electronic money by data of integrated bank reporting, on the basis of which assessment of influence of the use of this form of money funds upon bank employees, society in general and upon ensuring observation of rules of the current legislation by participants of systems of electronic money is carried out.