Evaluation of the Design of the Lending Business Process Control
https://doi.org/10.26794/2408-9303-2019-6-1-89-95
Abstract
The paper presents the results of the analysis and evaluation of the design of the control over the main banking business process, namely the process of providing a loan to a legal entity, client of the bank. This study encompasses the analysis of the main risks accompanying the loan application process and control procedures which make it possible to minimize the existing critical risks and stabilize, in general, the operation of the lending mechanism. The results of the analysis of the business process allow the authors to propose certain methods for visualization and decomposition of the process.
About the Authors
E. I. Barabanova
Financial University.
Russian Federation
Russian Federation
Ekaterina I. Barabanova — a second-year master degree student of the Faculty of Accounting and Audit.
Moscow.
V. V. Dvoretskaya
Financial University.
Russian Federation
Russian Federation
Vera V. Dvoretskaya — Cand. Sci. (Econ.), Associate Professor, Department of Accounting, Analysis and Audit.
Moscow.
References
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Review
For citations:
Barabanova E.I., Dvoretskaya V.V. Evaluation of the Design of the Lending Business Process Control. Accounting. Analysis. Auditing. 2019;6(1):89-95. (In Russ.) https://doi.org/10.26794/2408-9303-2019-6-1-89-95
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