Аңдатпа
The pace of development of the banking system is significant for any state. This is because currently the banker is an initiative driver of financing the economy. In turn, financial instability or insolvency of the bank as a whole leads to instability of the banking system of this state and consumer distrust of the banking sector. Therefore, in order not to lose the financial stability of the banking sector and consumer confidence in the market, preventive measures for second-tier banks with high risk are constantly being identified and implemented by the authorized body in the banking sector, in turn, through risk-oriented regulatory and supervisory measures. In this article, the authors identify problems arising in the course of risk-based regulation and supervision of second-tier banks in the Republic of Kazakhstan, consider trends such as the experience of applying the reporting of audit organizations in the regulation and supervision of banks in various states, the interaction of supervisory authorities and audit organizations, take into account the points that can be taken into account in the domestic In practice, recommendations are given to improve risk-based regulation and supervision. The authors' recommendations based on the analysis allow the domestic supervisory authority to take appropriate measures during the supervision of STB.