Inventory Tracking Made Easy: Save Time and Cut Costs
Submitted: 2026-04-02
Social Sciences, Economics, 2026
INTERNAL AUDIT FUNCTIONS DEVELOPMENT WITHIN BANKING CORPORATE RESPONSIBILITY
This is an open access article distributed under the
Creative Commons Attribution License, which permits unrestricted use, distribution,
and reproduction in any medium, provided the original work is properly cited.
Submitted: 2025-05-07
© 2026 by author(s) and The Gufo Inc.
This work is licensed under Creative Commons Attribution–NonCommercial International License
(CC BY-NC 4.0).
Abstract
Commercial banks improve their competitive positions not only through efficient financial operations, but also through implemented social programs, as they seek to demonstrate to the public the performance of their public obligations. In this regard, the scope of functions of the bank’s internal audit expands, as there is a need to monitor and evaluate not only the financial, but also the social activity results of the organization aimed at sustainable development. The article makes suggestions for the expansion of internal audit functions aimed at improving CSR accountability.