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Organization of the System of Internal Control in Credit Unions

Author

Listed:
  • Mokhnyak Vladimir S.

    (National University "Lviv Polytechnic")

  • Bachinskiy Vasiliy I.

    (Lviv Academy of Commerce)

Abstract

Regulation and features of the internal control system of Ukrainian credit unions are considered in the article. Control after financially economic activity of credit union is carried out by the Checkup committee the members of which work on the public beginnings. Credit unions for the leadthrough of internal audit can create department of internal audit, which must report to Observant advice. Such organization of the internal checking system appeared uneffective, as principle of independence does not stick to. Bringing in Observant advice the special worker - competent independent specialist is one of ways of improvement of the internal checking system in credit unions.

Suggested Citation

  • Mokhnyak Vladimir S. & Bachinskiy Vasiliy I., 2013. "Organization of the System of Internal Control in Credit Unions," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 1, pages 258-261.
    • Handle: RePEc:idp:bizinf:y:2013:i:1:p:258_261
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