Organization of internal control mortgage operation in the bank

Authors: 

Hamkalo O.B.

Reveals the importance of stable functioning of the banking sector on the effective functioning
of the national economy. Shows the importance obyektyvnosti banking information flowto regulate
general economi cprocesses and their adaptation tointernational standards ofd isclosure of banking.
The results of the analysison the level of efficiency of embedded systems vnurtrishnoho audit paid to
existing problems according ambush approaches in the implementation of this subsystem Banking
Supervision modern conditions of functioning of banks.
In the article the attention the issue of the functioning of internal audit as a kind of
control over the activities of banking institutions. Based on the conducted research suggested
formed guidelines for the Organization of internal audit management system of mortgage
operations in the Bank. It is provedthat the introduction of internal audit mortgage operations
of its operation will be effective only if common system of bank management existsa system of
internal control of credit transactions.
One of the important conditions for the efficient implementation of operations with
mortgage lending at the Bank is a permanent monitoring for making effective decisions on
issues that arise in the process of lending. Suggested that this monitoring should be carried out
in the following areas: operating, historical and strategic audit, a special service of internal
audit of mortgage operations. It isestimated that internal audit mortgage operations must
cover all mortgage transactions in the Bank and act consistently.