Headings of the journal
"Economics and Management"
All rubrics
Release: 2019-3 (30)
DOI: 10.21777/2587-554X-2019-3-28-34
Keywords: Infrastructure, public-private partnership, transport, transport infrastructure, million-plus cities, airports, target programs, roads, state support
Annotation:
Improving the recruitment and selection of staff
Release: 2019-2 (29)
DOI: 10.21777/2587-554X-2019-2-31-36
Keywords: Personnel, personnel policy, personnel selection, recruitment, principles and methods of recruitment
Annotation:
Problems of operational risk accounting in the capital assets pricing model
Release: 2019-1 (28)
DOI: 10.21777/2587-554X-2019-1-29-38
Keywords: Capital asset pricing model (CAMP), β-coefficient, financial risk, operational risk, cost of equity
Annotation:
On selection of method for assessment of financial condition of credit institutiono
Release: 2019-4 (31)
DOI: 10.21777/2587-554X-2019-4-34-39
Keywords: Credit institution, financial condition of credit institution, method of assessment of financial condition of credit institution
Annotation: The work carried out an assessment of the financial condition of the average bank «JAY AND TI BANK» JSC by the most well-known methods used in the financial analysis of the activity of the credit institution. For each of the techniques, both the positive aspects and its shortcomings have been identified. Based on the results obtained and their discussion, it is recommended that the internal audit departments of credit institutions apply the methods developed by the Bank of Russia, as well as the CAMELS methodology developed by the US Federal Reserve when assessing the financial condition. Financial analysis of the credit institution should be carried out using complex methods, taking into account a number of additional factors: the size of the client base and its dynamics; The amount of contributions to the compulsory reservation fund; The amount of resources received through the IBC; Intensity of payments through the RCC of the Bank of Russia; Credit risk caused by insufficient diversification of credit portfolios of large clients. It is proposed to use the CAMELS methodology and V. Kromonov methodology to conduct express analysis of the financial condition of credit information by external users.
Internal audit methodology in the institutions of the ministry of internal affairs
Release: 2019-4 (31)
DOI: 10.21777/2587-554X-2019-4-40-44
Keywords: internal audit, internal control, internal audit in state institutions, internal audit methodology in state institutions
Annotation: This article is devoted to the methodology of internal audit in institutions of the Ministry of internal Affairs. The article content includes the basic theory of internal audit such as: goals, objectives, statutory regulation of internal auditing, and describes the problems of the methodology of internal audit in institutions of the interior Ministry. The article reflects the shortcomings: the legal framework governing the internal audit in the institutions of the Ministry of internal Affairs, the shortcomings of the organization of internal audit and the imperfection of the methodology of internal audit. Based on the identified problems, recommendations for amendments and additions to the main normative legal acts are proposed. The main value of the article are recommendations for improving internal audit in state institutions of the Ministry of internal Affairs, which are proposed to be introduced into the methodology of internal audit for budgetary institutions.