Internal audit can be considered as an integral part of the general system of administrative control. Historically nature of internal control changed. Originally the role of audit proceeded from problems of financial management and safety of assets and carried total control at the detailed level. With the increasing control complication the accent was displaced on confirmation of performance of cycles of certain intrasystem control procedures. In the subsequent the attention of auditors began to be focused not only how monitoring systems and information processing but also as far as they are effective in achievement of the objectives for which are intended and what in them can be made improvements function.
Various methods of the analysis are given in literature: factorial, comparative, balance, optimizing, etc. Carrying out the preliminary analysis, it is possible to be limited to the simplest methods: groups, comparison and coefficients.
Recently the independent auditorstvo – the leading form of external financial control began to develop. Audit is an independent verification of financial reports or the financial information of object relating to them.
At clarification of quantitative interrelation between various articles, sections or groups of articles of balance the method of coefficients is widely used. For completeness of the analysis thus can be taken into account and data of the analytical account.
The coefficient of liquidity (C) shows as far as deposits with cash assets in case of withdrawal by investors of the means can be covered. The coefficient of liquidity equals to the relation of the average remains of cash assets to the total amount of deposits.
Group of all deposits by types. Specific weight of each type of deposits (deposits poste restante, term deposits, sberegatelna in the total amount of deposits is defined. Prevalence of cheap resources promotes the accelerated formation of profit.
The effectiveness ratio of use of assets (Kef) shows, what part of assets brings in the income (%). The effectiveness ratio equals to the relation of the average remains on the active accounts which are bringing in the income by the average remains on all active accounts.
Selection of documents becomes for rather long period of time during which possible violations could repeat. It is not recommended to choose for check documents for separate days of any period.
The coefficient of "lever" reflects a ratio of the raised funds and own capital for a certain date. The coefficient of the lever equals to the relation of the average remains on deposits or borrowed funds to the average level of own capital.