Subject This article discusses the theoretical and methodological bases of risk-oriented internal control and the ways to improve it in Russian lending institutions. Objectives The article aims to determine areas and directions for improving the risk-oriented internal control system in Russian lending institutions to leverage the performance. Methods For the study, I used the methods of logical analysis and synthesis, grouping, comparison, abstraction, and other techniques of scientific knowledge. The study is based on an analysis of the domestic and foreign theory and practice of creating a system of risk-oriented internal control in credit organizations, Russian and foreign internal control documents, and first-hand occupational experience in banking, as well. Results The article highlights and proposes certain areas of improvement of the system of risk-oriented internal control in Russian lending institutions. Relevance The results of the study can be used in the practical activity of Russian lending institutions, as well as scientific and teaching activities in Finance, Money Circulation and Credit.
Keywords: risk-oriented, internal control, bank
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