EFFICIENCY OF MONITORING EXPORT-ORIENTED LOANS OF COMMERCIAL BANKS AND THEIR AUDIT EVALUATION CRITERIA
DOI:
https://doi.org/10.55640/Keywords:
export loans, monitoring, efficiency, audit evaluation, credit concentration, NPLAbstract
This article examines the efficiency of monitoring export-oriented loan portfolios in commercial banks and the audit evaluation criteria associated with them. It reviews government measures supporting export finance, analyzes the impact of bank investment loans on export volumes, and identifies key risk assessment criteria in credit monitoring. The research methodology combines legal and regulatory analysis, statistical analysis of bank data, and expert interviews. Results show an increase in export-loan portfolio volumes from 2018 to 2022 along with corresponding credit quality indicators. Monitoring efficiency is assessed using non-performing loan ratios (NPLs) and concentration metrics. The study finds that audit evaluation criteria emphasize portfolio diversification, asset quality, and capital adequacy.
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