Internal Audit in Banks in a Function of Risk Management

Jovanova, Blagica and Kostadinovski, Aleksandar and Gorgieva-Trajkovska, Olivera (2012) Internal Audit in Banks in a Function of Risk Management. 5TH International Conference –Crisis Management Days, 24 and 25 May 2012, Velika Gorica, Croatia.

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The internal audit is an independent activity which provides objective and professional opinion, with consultative character, and its purpose is to increase the value and improve the bank working.
The philosophy of the internal audit is reflected in the constant continuous following of the entire bank working, in order to check if the bank is systematically managing risks, which result from the operative activities of the bank, in accordance with the principles of stabile working, including managing of resources of information technology and other related technologies.
The development and more and more sophisticated manner of bank working increases the exposure of banks to different types of risks.
This trend of banks’ working determines important expansion of the range of the internal and external control process in direction of inclusion and following the managing with all risks that banks face with in their working.

Key words: internal audit, banking risks, risk management, risk estimation.

Item Type: Article
Subjects: Social Sciences > Economics and business
Divisions: Faculty of Economics
Depositing User: Blagica Koleva
Date Deposited: 24 Nov 2012 16:30
Last Modified: 24 Nov 2012 16:30

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