The system of internal control in commercial banks

This paper presents the results of studying the internal control system in a number of Russian and foreign banks, which allow us to state that: the internal control system in the bank is one of the most important components of its functioning; the organization of this system involves checking and evaluating the activities of bank employees in achieving the set goals set by the bank's management; the system of internal banking control was widely used both among Russian and foreign banks; Its creation is caused not only by the requirements of the legislation, but also due to the high entrepreneurial risk typical for the banking sector.