IMPROVING CASH OPERATIONS ACCOUNTING AND ITS AUDIT IN COMMERCIAL BANKS

This article analyzes the practices of accounting and auditing cash transactions of commercial banks. Cash transactions play an important role in the daily activities of the bank, as they include cash flow and control of cash-related transactions. The article examines the methods used by banks, existing problems and innovative solutions proposed to solve them. It also covers important factors in the audit process and audit control practices. Recommendations are given for banks and auditors on effective cash transaction management.