graduate student
PAO Sberbank (Surveyor for the Work with Potential Problem Debts of Legal Entities)
Russian Federation
Based on the analysis of corporate reporting formed today in commercial banks, the author identifi ed the need for its development to improve management efficiency, including internal audit organized by owners, as well as monitoring financial security conducted by top management of banks. Particular attention is paid to the organization of IT technologies and their control in order to ensure the fi nancial security of commercial banks, including in the system of preparing corporate management reporting, which together with the compliance with Basel III standards is aimed at solving the problem of reducing banking risks.
audit, internal control, corporate reporting, commercial banks, fi nancial security, IT technologies, Basel III.
1. Ukaz Prezidenta RF ot 13.05.2017 N 208 «O Strategii ekonomicheskoy bezopasnosti Rossiyskoy Federacii na period do 2030 goda».
2. Rasporyazhenie Pravitel'stva RF ot 28.07.2017 N 1632-r Ob utverzhdenii programmy «Cifrovaya ekonomika Rossiyskoy Federacii».
3. Polozhenie o metodike opredeleniya velichiny sobstvennyh sredstv (kapitala) kreditnyh organizaciy («Bazel' III»)» (utv. Bankom Rossii 28.12.2012 N 395-P) (red. ot 04.08.2016) (Zaregistrirovano v Minyuste Rossii 22.02.2013 N 27259).
4. Polozhenie o poryadke rascheta sistemno znachimymi kreditnymi organizaciyami normativa strukturnoy likvidnosti (normativa chistogo stabil'nogo fondirovaniya) («Bazel' III») (utv. Bankom Rossii 26.07.2017 N 596-P) (Zaregistrirovano v Minyuste Rossii 18.08.2017 N 47857).
5. Polozhenie o poryadke rascheta normativa kratkosrochnoy likvidnosti («Bazel' III») sistemno znachimymi kreditnymi organizaciyami (utv. Bankom Rossii 03.12.2015 N 510-P) (Zaregistrirovano v Minyuste Rossii 28.12.2015 N 40319).
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10. Informaciya o registracii i licenzirovanii kreditnyh organizaciy // Central'nyy bank RF [Elektronnyy resurs]. Rezhim dostupa: http://www.cbr.ru/statistics/?PrtID=lic; Obzor bankovskogo sektora Rossiyskoy Federacii: analiticheskie pokazateli // Central'nyy Bank Rossiyskoy Federacii Departament bankovskogo nadzora. №172 fevral' 2017 goda [Elektronnyy resurs]. - URL: http:// www.cbr.ru/analytics/bank_system/obs_1702.pdf
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