ORGANIZATION OF BANK AUDIT BASED ON INTERNATIONAL AUDIT STANDARDS

In the dynamic and highly regulated banking industry, audits serve as a cornerstone for maintaining financial transparency, operational integrity, and stakeholder trust. This article explores the organization of bank audits in accordance with International Audit Standards (IAS), which aim to harmonize audit practices globally. The discussion focuses on the theoretical underpinnings of IAS, the current state of bank audit practices, challenges faced in their execution, and the transformative potential of technology in enhancing audit efficiency. The article concludes with recommendations for fostering the effective adoption of IAS in the banking sector.