BUSINESS INFORM №12-2013

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54

Section: Finance, Money Circulation and Credit
UDC 336.71
Melnychenko O. V.
Audit of Systems of Electronic Money on the Basis of Integrated Bank Reporting (p. 301 - 305)
The article is devoted to audit and oversight of systems of electronic money on the basis of integrated reporting of banks as main participants of such systems. The author offers for the first time methods of composition of integrated bank reporting – participants of systems of electronic money by parts, on the basis of which the auditors can assess and form opinions on social responsibility of payment organisations, interests of the society, business and state in the process of the use of an individual payment means. The author analyses definitions of oversight (observation) over payment systems and systems of electronic money. Moreover, it offers methods of carrying out an audit of systems of electronic money by data of integrated bank reporting, on the basis of which assessment of influence of the use of this form of money funds upon bank employees, society in general and upon ensuring observation of rules of the current legislation by participants of systems of electronic money is carried out.
Keywords: audit, oversight, electronic money, banks, integrated reporting, social responsibility
Bibl.: 17.

Melnychenko Oleksandr V. – Candidate of Sciences (Economics), Associate Professor, Candidate on Doctor Degree, Zhytomyr State Technological University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Melnychenko, Oleksandr V. (2013) “Audit of Systems of Electronic Money on the Basis of Integrated Bank Reporting.” Business Inform 12:301–305.

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