Efficiency Audit of the Company's Branches Development in the Banking Sector

The efficiency of the branch network of a commercial bank is reflected by its ability to achieve its goals in conditions of minimal resources to achieve this goal. In order to generate additional profit, companies are trying to cover the market by opening new branches and, accordingly, offices, for example, in new residential areas. However, opening a branch can not always be a rational solution. Also, significant developments can affect the development of the bank's branch network, in particular, the change in demand for a number of bank services depending on macroeconomic and competitive conditions. At the time of writing, active development of the provision of banking services through Internet channels is noted, which requires a minimum number of visits to the bank's offices. The relevance of this topic is determined by the need for companies to find opportunities to increase the efficiency of their activities in order to maintain and improve their positions in the market in a competitive environment in a changing environment, namely technological development and changing user preferences. The purpose of the work: development of a methodology for the audit of the development of the branch network of the bank. The subject of the research in this work is the methodology for the audit of the efficiency of the branch network development. Object of the study: a commercial bank with a branch network, whose purpose is to provide services to individuals. The practical importance of this work lies in the possibility of applying the developed methodology to audit the effectiveness of network development, when it is necessary to predict and identify the cause of a particular result. Methods for the audit of the efficiency of the development of the branch network are not regulated, which is why companies with a branch network, as well as consulting companies, need to develop the most effective methods for auditing the development of the network.