INTERNAL AUDIT PROCEDURES AND TECHNIQUES
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Abstract
This article deals with the methodological basis of internal audit activities of banking organizations. During the research, author worked out the scientifi c works of domestic and foreign scholars, as well as the opinion of practitioners of internal audit. Th e research has studied the general scientifi c and special methods used in the methodology of banking internal audit activities. Th e article examines internal audit procedures. Follows the results of research author highlighted the list of the most relevant in present time, taking into account the current situation of the banking services market in Ukraine and international standards.