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The Theoretical and Legislative-Normative Bases of Organization of Control of Activity of Credit Unions in Ukraine
Mokhnyak V. S.

Mokhnyak, Volodymyr S. (2019) “The Theoretical and Legislative-Normative Bases of Organization of Control of Activity of Credit Unions in Ukraine.” Business Inform 3:343–349.
https://doi.org/10.32983/2222-4459-2019-3-343-349

Section: Finance, Money Circulation and Credit

UDC 657.6:334.732.2

Abstract:
The article is aimed at researching the classification characteristics of types of control in accordance with the specifics of activities of credit unions, defining the objects, subjects of control and the control actions during inspections of the credit unions in Ukraine. Analysis of results of performance of credit unions shows that the majority of problems in their activity have arisen because of insufficient control of activity of such financial structures on the part of the State and management bodies. The economic content of the concept of «control» is analyzed, classification of control types, requirements for conducting control in credit unions in accordance with the current legislation of Ukraine and the International standards of audit are considered. A classification of types of control of the activities of credit unions is suggested; the control system of credit unions is generalized; the directions of control by the National Commission, which carries out the State regulation in the sphere of markets of financial services, are allocated concerning credit unions; the main directions and stages of the process of external audit of the activities of credit unions are defined.

Keywords: сontrol, credit union, types of control, subject of control, object of control, audit.

Fig.: 1. Tabl.: 1. Bibl.: 10.

Mokhnyak Volodymyr S. – Senior Lecturer, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]

List of references in article

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Kostyrko, R. O. Kontrol i analiz v systemi upravlinnia ekonomichnym potentsialom hospodariuiuchoho subiekta: metodolohiia ta orhanizatsiia [Control and analysis in the system of management of the economic potential of a business entity: methodology and organization]. Luhansk: SNU, 2010.
Voronko, R. M. Kontrol u systemi spozhyvchoi kooperatsii Ukrainy: suchasnyi stan ta perspektyvy rozvytku [Control in the system of consumer co-operation in Ukraine: current state and development prospects]. Lviv: Vyd-vo Lvivskoho torhovelno-ekonomichnoho universytetu, 2016.
[Legal Act of Ukraine] (2001). https://zakon.rada.gov.ua/laws/show/2908-14
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[Legal Act of Ukraine] (2012). https://zakon.rada.gov.ua/rada/show/vr_02230-12
Mizhnarodni standarty audytu, nadannia vpevnenosti ta etyky [International Standards on Auditing, Assurance and Ethics]. Kyiv: TOV «IAMTs AU «Status», 2006.

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