Kontrola wewnętrzna w banku komercyjnym
An Internal Control in a Commercial Bank
Omowiono teoretyczne zagadnienia dotyczące kontroli wewnętrznej w bankach i w innych organizacjach. Przedstawiono aspekty konieczności występowania kontroli, cele kontroli, cechy predyspozycyjne kontrolerów oraz cechy systemu kontroli wewnętrznej.
The development of the banking system, resulting from the changes in Polish economy, is charakterized by high dynamics of the banking operations being performed and by changes in the broad spectrum of banking services. The emergence of new unknown products and instruments accompanied by a high risk (e.g. derived instruments) creates an error-prone environment. It is enhanced by workers themselves because they are assigned new tasks and they are confronted with procedures and regulations that are not fully clear to them. Furthermore, the increasing competition among the banks, aimed at acquiring new customers, leads to the liberalization of their internal procedures which makes the banks more exposed to high risks. In order to prevent erros, eliminate them, determine the scale of the banking risk being undertaken, prevent corruption, and protect the bank, banks and other organizations create control divisions. This kind of control is designed to protect the realization of the goals set by a bank or any other organizations. The advantages of the internal control at the banks are numerous but this fact is often ignored and the possibilities created by a properly organized control system are underestimated. It is a frequent occurrence that the control itself becomes separated from the whole organization, and the fact that it is an inseparable part of every management system is overlooked. The popularity of the control is further diminished by the attitude of the workers of a given organization, since in many instances they do not understand its aims and statutory tasks. (original abstract)