title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ (ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ) Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ Ð±Ð°Ð½ÐºÐ°, ÐµÐµ ÑÐ¾Ð´ÐµÑÐ¶Ð°Ð½Ð¸Ðµ, ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ, Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¸ Ð°ÑÐ´Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ¢ÐÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting (financial) reporting of the bank, its contents, drawing up, representation and audit (for example, PJSC Â«VTBÂ»)
Creators: name: ÐÐ°Ð¿ÑÐ¸Ð½Ð°, ÐÐ»Ð¸Ð·Ð°Ð²ÐµÑÐ°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ (ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ) Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð°ÑÐ´Ð¸Ñ
Ð±Ð°Ð½Ðº ÐÐ¢Ð (ÐÐÐ)
accounting (financial) reporting
audit
PJSC Â«VTBÂ»

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«ÐÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ (ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ) Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ Ð±Ð°Ð½ÐºÐ°, ÐµÐµ ÑÐ¾Ð´ÐµÑÐ¶Ð°Ð½Ð¸Ðµ, ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ, Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¸ Ð°ÑÐ´Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ¢ÐÂ»).
ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ (ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹) Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¸ ÐµÐµ Ð°ÑÐ´Ð¸ÑÐ°, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¸Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ñ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð±Ð°Ð½ÐºÐ° ÐÐ¢Ð Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ Ð½Ð° ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
1. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¸Ñ Ð±Ð°Ð½ÐºÐ¾Ð²;
2. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾Ð³Ð¾ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð³Ð¾ Ð±Ð°Ð½ÐºÐ°; 
3. ÐÐ½Ð°Ð»Ð¸Ð· Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð±Ð°Ð½ÐºÐ°;
4. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²ÑÑÐ²Ð»ÐµÐ½Ð½ÑÑ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹ Ð¿ÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¸ÑÐ¸Ð½Ñ Ð¸Ñ Ð²Ð¾Ð·Ð½Ð¸ÐºÐ½Ð¾Ð²ÐµÐ½Ð¸Ñ; 
5. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°.
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«ÐÐ¢ÐÂ», Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: Ð³Ð¾Ð´Ð¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ, Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸, Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ðµ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½ÑÐµ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÑ, Ð´Ð°Ð½Ð½ÑÐµ Ð¾ Ð²ÑÑÐ²Ð»ÐµÐ½Ð½ÑÑ Ð½Ð°ÑÑÑÐµÐ½Ð¸ÑÑ. ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÐµÑÑ, Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑÐ¸Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð±Ð°Ð½ÐºÐ°. 
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°, Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ FMEA â Ð°Ð½Ð°Ð»Ð¸Ð·. ÐÑÑÐ²Ð»ÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¿ÑÐ¸ÑÐ¸Ð½Ñ Ð²Ð¾Ð·Ð½Ð¸ÐºÐ½Ð¾Ð²ÐµÐ½Ð¸Ñ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹ Ð¿ÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°. ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð±ÑÐ»Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð´Ð»Ñ ÑÐ¾ÐºÑÐ°ÑÐµÐ½Ð¸Ñ ÐºÐ¾Ð»Ð¸ÑÐµÑÑÐ²Ð° Ð²ÑÑÐ²Ð»ÐµÐ½Ð½ÑÑ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹.
description: The subject of the graduate qualification work is Â«Accounting (financial) reporting of the bank, its contents, drawing up, representation and audit (for example, PJSC Â«VTBÂ») Â».
The given work is devoted to studying accounting (financial) statements and their audit, as well as their analysis on the example of VTB Bank and the development of measures aimed at improving the internal audit. The research set the following goals:
1. Studying of the reporting features of commercial banks;
2. Studying of regulatory regulation of the reporting of a commercial bank;
3. Analysis of the main indicators of the bank;
4. Investigation of identified violations during the internal audit and analysis of the causes of their occurrence;
5. Development of measures to improve internal audit.
The work was fulfilled on the premises of PJSC âVTBâ, which
included collection of factual materials, i.e. annual reporting, key performance indicators, internal regulatory documents, data on detected violations. The calculations showing the financial position of the bank.
As a result, the internal audit system was analyzed, FMEA - analysis was conducted. The main causes of violations during the internal audit are identified. Based on the research, measures were proposed to reduce the number of detected violations.