Psychological aspects as a component of tools in the work of a bank auditor

Abstract

Abstract: The article reveals the essence and significance of psychological aspects in the professional activities of a bank auditor. It is substantiated that the effectiveness of the audit process is determined not only by the level of technical training, but also by the psychological readiness of the specialist to work in conditions of responsibility, stress, and information overload. Modern approaches to the development of emotional intelligence, stress resistance, and communicative culture of the auditor are analyzed. The main components of psychological competence that affect the objectivity of assessments, the quality of control, and the ethics of decisions have been identified. The purpose of the article. To investigate psychological aspects as a component of the tools in the work of a bank auditor and to determine their impact on the quality of the audit process and the effectiveness of internal control. Methods. Methods of analysis, synthesis, comparison, generalization, systematization of scientific sources and a structural-logical approach were used to determine the components of the auditor's psychological competence. Results. It was found that the effectiveness of auditing activities largely depends on the level of psychological training of the specialist. A structure of the auditor's psychological competence has been formed, which includes emotional stability, critical thinking, communication, ethical sensitivity, and stress resistance. It has been proven that the development of emotional intelligence ensures the quality of communications, professional impartiality, and trust in audit results. Conclusions. Psychological aspects are an important component of the professional skills of a bank auditor. Their development contributes to increasing the efficiency of the audit, reducing stress risks, and forming trusting relationships in the team. Prospects for further research lie in the development and implementation of special training and practical courses aimed at developing emotional intelligence, self-regulation skills, and stress resistance into the professional training system for bank auditors. Keywords: bank auditor, psychological competence, emotional intelligence, stress resistance, professional ethics, internal audit.