Preparation, organization and implementation of audit tasks in the savings co-operative sector The B3 Co-operative credit institution

Oláh Krisztián (2018) Preparation, organization and implementation of audit tasks in the savings co-operative sector The B3 Co-operative credit institution. Pénzügyi és Számviteli Kar.

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Absztrakt (kivonat)

The first, real consolidation of the savings co-operative sector was taking place in the recent months without the involvement of external resources and financing. In the recent and present market situation and operating environment members of the integration could not operate profitable enough, thus the integration decided that they have to build a structure of co-operative credit institutions strong in capital and that are more centralized for the more effective operation of the sector. According to the plans, as a result of the mergers, 12 major regional financial institutions will remain at the end of 2017. There are no solvency or liquidity problems for Hungarian savings co-operatives, but business trends justify their merging. Because of the significant differences of these credit institutions different, the merger of cooperative credit institutions can bring transparency and better comparability. The sector feels it to be important to develop a competitive, also with other commercial banks, financial group covering all rural Hungary, providing modern and unified banking services. B3 is a co-operative credit institution with which the whole merging process had started, back in 2015. Does the merger of 10, later 12 in some ways different credit institution harden the audit work? How audit procedures look like in general and in a special kind of credit institution? After reaching the end of this thesis, all will be answered.

Magyar cím

A könyvvizsgálati feladatok előkészítése, megszervezése és végrehajtása a takarékszövetkezeti szektorban. A B3 Takarékszövetkezet

Angol cím

Preparation, organization and implementation of audit tasks in the savings co-operative sector The B3 Co-operative credit institution

Intézmény

Budapesti Gazdasági Főiskola

Kar

Pénzügyi és Számviteli Kar

Tanszék

Finance and Accounting

Tudományterület/tudományág

NEM RÉSZLETEZETT

Szak

Finance

Mű típusa:	diplomadolgozat (NEM RÉSZLETEZETT)
Kulcsszavak:	B3 TAKARÉK, co-operative credit institution, Credit review
Felhasználói azonosító szám (ID):	Oláh Krisztián
Rekord készítés dátuma:	2018. Máj. 17. 15:04
Utolsó módosítás:	2018. Máj. 17. 15:04

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