Moskva, Russian Federation
student
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 658.1
This article examines current issues in diagnosing financial security risks in a commercial bank's internal control system. It presents a proprietary approach to assessing a commercial bank's financial security level, based on integrating and supplementing regulatory requirements with calculations of a comprehensive indicator and disclosing information on the most significant risks.
financial security, commercial bank, risks, risk-based approach, integrated assessment, internal control
1. Minakov A.V., Suglobov A.E. Razvitie i problemy cifrovizacii bankovskih uslug // Modern EconomySuccess. 2021. № 4. S. 88-102.
2. Kazakova N.A. Sovershenstvovanie metodov upravleniya riskami v sisteme finansovoy bezopasnosti kommercheskih bankov /Kazakova N.A., Luk'yanov A.V., ShemetkovaO.L., Bolvachev A.I. //Finansovyy menedzhment. 2018. № 3. S. 88-100.
3. Shushokov, I. A. Vliyanie kiberriskov na finansovuyu ustoychivost' kreditnyh organizaciy v usloviyah cifrovoy ekonomiki // Vestnik evraziyskoy nauki. — 2025. — T. 17. — № s4. — URL: https://esj.today/PDF/21FAVN425.pdf.
4. Obzor osnovnyh tipov komp'yuternyh atak v finansovoy sfere v 2024 godu / Bank Rossii. URL: https://www.cbr.ru/collection/collection/file/55129/attack_2024.pdf(data obrascheniya: 02.02.2026).
5. Kazakova, N.A., Nikitina A.N. Ocenka i upravlenie bankovskimi operacionnymi riskami v usloviyah integracii standartov kapitala //Finansovyy menedzhment. №1, 2016. S.115-123.
6. Instrukciya Banka Rossii ot 29 noyabrya 2019 g. N 199-I "Ob obyazatel'nyh normativah i nadbavkah k normativam dostatochnosti kapitala bankov s universal'noy licenziey" — URL: https://www.garant.ru/products/ipo/prime/doc/73263119/.
7. Statisticheskie pokazateli bankovskogo sektora Rossiyskoy Federacii / Bank Rossii. URL: https://www.cbr.ru/statistics/bank_sector/review/ (data obrascheniya: 02.02.2026).
8. Reshul'skaya E.M. Finansovaya ustoychivost' kommercheskogo banka: fenomen, pokazateli i metody ocenki/ M.A. Gorskiy, E.M. Reshul'skaya // Vestnik Altayskoy akademii ekonomiki i prava. — 2020. — № 3. — URL: https://s.vaael.ru/pdf/2020/3-1/1012.pdf. (data obrascheniya: 02.02.2026).
9. Polozhenie Banka Rossii ot 16.12.2003 N 242-P (red. ot 15.11.2023) "Ob organizacii vnutrennego kontrolya v kreditnyh organizaciyah i bankovskih gruppah" (Zaregistrirovano v Minyuste Rossii 27.01.2004 N 5489) — URL: https://www.consultant.ru/document/cons_doc_LAW_46304/
10. Lebedeva, A. S. Problemy sovershenstvovaniya metodiki analiza finansovogo sostoyaniya kreditnyh organizaciy / A. S. Lebedeva, O. E. Reshetnikova. — Tekst : neposredstvennyy // Molodoy uchenyy. — 2020. — № 15 (305). — S. 327-332. — URL: https://moluch.ru/archive/305/68765.
11. Kazakova N.A. Razvitie metodov reytingovoy ocenki bankovskih riskov na osnove mezhdunarodnyh standartov bankovskoy deyatel'nosti/Kazakova N.A., Nuralieva Ch.A., Luk'yanov A.V.// Izvestiya Issyk-Kul'skogo foruma buhgalterov i auditorov stran Central'noy Azii. 2018. № 3 (22). S. 26-33.
12. Altman, E. I. Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy. The Journal of Finance, Vol. 23, No. 4. (Sep., 1968), pp. 589-609. — URL: https://calctopia.com/papers/Altman1968.pdf
13. Minakov A.V., Suglobov A.E. Upravlenie rynochnymi riskami i riskami poteri likvidnosti kommercheskimi bankami v usloviyah krizisa // Voprosy regional'noy ekonomiki. 2022. № 2 (51). S. 185-194.
14. Egorov M.V., Pimenov D.M., Suglobov A.E., Demina T.Yu. Analiticheskie instrumenty kak osnova effektivnoy deyatel'nosti vnutrennih auditorov i specialistov po vnutrennemu kontrolyu // Uchet. Analiz. Audit. 2022. T. 9. № 3. S. 78-84.
15. Konsolidirovannaya finansovaya otchetnost' AO «Rossel'hozbank»: oficial'nyy sayt AO «Rossel'hozbank». — URL: https://www.rshb.ru/about/reports-conclusion/msfo (data obrascheniya: 04.02.2026).
