PROBLEMS OF IT-TRANSPARENCY OF CONTROL AND SUPERVISION OF FINANCIAL INSTITUTIONS IN THE INFORMATION SOCIETY

Task. The article deals with the historical and structural aspects of the development of information systems of financial organizations in the conditions of formation of the information society of its Russian segment. The author assesses the peculiarities of the formation of the information systems industry in Russia in the context of the transition to universal digitalization, and also identifies the main directions of development of information systems of financial organizations in the context of new global challenges. The problem is that the market of modern financial services and, in particular, in the banking sector is relatively young, but has already reached a phase of active growth. Research of demand in the Russian market of information systems for banks in Russia showed that the obstacles in the decision of heads of financial institutions to introduce modern information systems is their conservative approach to their historically developed technologies. Model. The article investigates modern approaches to combine the capabilities of modern information systems and applied business technologies of financial institutions in General and banks in particular. Summary. It is concluded that information systems are no longer a secondary service area in the activities of the Bank, insurers, and other financial institutions as it was in the post-industrial society. They are in modern conditions directly determine the possibility of business development, improvement of business processes and customer service. Practical importance. The practical significance of the article is that the conclusions and proposals are aimed at real optimization of modern financial business. Originality. The study conducted by the authors revealed that the new reality has changed the attitude of stakeholders that require a clear justification of the business effect in the implementation of new information systems and modernization of old ones, avoiding complex automation of business processes in the implementation of ERP-systems to specialized solutions. Despite this, the demand for the development of it strategies and feasibility studies in the financial sector in General and banking in particular is steadily growing. Projects to modernize the it infrastructure through the introduction of mobile solutions, the transfer of part of it technologies to the cloud are coming to the fore.

банки, бухгалтерский учет, информационные системы, ИТ-технологии, контрольно-надзорные органы, управленческий учет, страховщики, финансовые организации