BUSINESS INFORM №1-2013

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Section: Accounting and Auditing
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Mokhnyak V. S., Bachinskiy V. I.
Organization of the System of Internal Control in Credit Unions (p. 258 - 261)
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.
Keywords: 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 be
Fig.: 1. Bibl.: 9.

Mokhnyak Volodymyr S. – Senior Lecturer, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]
Bachinskiy Vasiliy I. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Accounting, Lviv Academy of Commerce (10 Tuhan-Baranovskoho Str., Lvіv, 79005, Ukraine)

Article is written in Ukrainian
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Reference to this article:
Mokhnyak, Volodymyr S., and Bachinskiy, Vasiliy I. (2013) “Organization of the System of Internal Control in Credit Unions.” Business Inform 1:258–261.

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