Accounting information in the function of the supervision of the banks

Banke, kao specifične financijske institucije, zahtijevaju posebne vidove kontrole i nadzora. Kako bi se taj nadzor mogao provoditi, potrebno je osloniti se na računovodstvene podatke i postupke pomoću kojih će se ustanoviti točnost bankovnih izvještaja. Naime, izostanak snažnih regulatornih mehanizama i sustava kontrole dovodi do usklađivanja pojedinih financijskih izvješća s ciljem prikrivanja problema, pa ispravnost računovodstvenih informacija pada u drugi plan. S obzirom na to da objavljena financijska izvješća rijetko otkrivaju dovoljno podataka za identificiranje mogućeg problema, sve dok problem ne postane prevelik da bi se mogao sakriti, ovakva situacija ugrožava stabilnost poslovanja banke a time i bankarskog sustava u cijelosti. Zbog toga oblikovanje optimalnog modela internog i eksternog sustava nadzora i kontrole banaka, dobiva sve veći značaj. Jedino ispravno atribuirane računovodstvene informacije banaka mogu pravilno vršiti svoju funkciju kontrole i nadzora banaka. Računovodstvene informacije, a samim time i računovodstvo u cijelosti, tako predstavljaju temelj sustava nadzora banaka, temelj stabilnosti i sigurnosti bankovnog sustava, a samim time i gospodarstva zemlje.Banks, as specific financial institutions, require special forms of control and supervision. In order to provide that sort of monitoring, it is necessary to rely on the accounting data and the accounting procedures by which the accuracy of the bank statements will be confirmed. Namely, the absence of strong regulatory mechanisms and control systems leads to the fabrication of some financial reports with the aim of hiding the problem, so the correctness of the accounting information is neglected. In this situation, published financial reports rarely reveal enough data to identify possible problem, until the problem becomes too big to be able to hide and this is jeopardizing the stability of the bank's operations and even the banking system as a whole. Due to this, the design of the optimal model of the internal and external banking supervision and control system is gaining increasing importance. Only correctly attributed accounting information of banks can properly provide control and supervision function of banks. Accounting information and thus accounting as a whole are the basis of the banking supervision system, which is the foundation of stability and security of the banking system, and thus of the economy as a whole