ACCOUNTING AND AUDITING PECULIARITIES OF COMMERCIAL BANKS
Journal Title: Globalization and Business - Year 2017, Vol 4, Issue 4
Abstract
The scientific work presents the world concepts in the sphere of audit on the modern stage, including, of course, the experience of European countries in the mentioned direction. Main aspects of “social”, “staff” and “personnel audit” been already approved in international practice are discussed, risks connected to social audit are highlighted as well as the types of audit are described and given in Georgian commercial banks according to applicable law in our country. besides, the work is about major issues of carrying out inner and outer audit. The work emphazises the role and importance of audit in modern management systems and this gives an opportunity to make a clear decision in connection with the quality of effectiveness of a company’s activity and its perfection. Hence, the scientific work is about the problems of importance of development of inner audit institutions in Georgian commercial banks, and recommendation offers and opinions on perfection of methodology of audit are given, accordingly.
Authors and Affiliations
NAZI GVARAMIA
OLI PARADIGM AND INVESTMENT POSITION OF GEORGIA
The article focuses on the role of FDI in Georgia’s economic development. Based on Investment Development Path, research shows that Georgia is on the second level of its development (see chart 1), which means that inflow...
Paradigm of Currency Exchange Fluctuations and Foreign Trade Dynamics
his paper focuses on the currency rate changes and the impact of the cur- rency fluctuations on trade flows. Through the empirical estimation of trade relations and exchange rate fluctuations, it is concluded, that the f...
THE SIGNAL SYSTEM OF UKRAINE’S ECONOMY EXTERNAL SUSTAINABILITY: INDICATORS APPROACH
In the paper, the signal system of Ukraine’s economy external sustainability is considered. For this purpose it is presented the Ukraine’s economy external sustainability indicators system that consists of 40 indicators...
SHOTA RUSTAVELI’S IDEOLOGY AND CULTURAL PARADIGMS OF GLOBALIZATION
According to the poem by shota Rustaveli the human is the basic idea, a human has changed, changes and will change for different period of time. A human is always in search of something, this has caused aesthetics...
State and Economy
As it’s widely recognized that there are two dominant views regarding the role of the state in the economy: (1) classical (liberal); (2) Keynesian. In our opinion, classical (liberal) approach didn’t work. From time to t...