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Chapter
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Click on the link to view or download
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| 1. |
Current Developments in Banking Industry
https://www.ibef.org/industry/banking-india
https://www.thehindubusinessline.com/money-and-banking/npas-recovered-by-banks-via-various-channels-improved-in-fy22-rbi-report/article66312880.ece
https://www.ibef.org/industry/banking-india
https://www.businessworld.in/article/Union-Budget-2023-Key-Takeaways-Of-The-Banking-Sector/02-02-2023-464014/
https://inc42.com/buzz/upi-transaction-value-inr-13-lakh-cr-mark-jan-mom-growth-slows-1-3/#
https://www.india-briefing.com/news/global-acceptance-of-indias-digital-payment-systems-europe-latest-to-join-26183.html/#
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| 2. |
Audit Planning with the Use of Technology
SA 300 link: (https://kb.icai.org/pdfs/PDFFile5b3b2c59158ec2.92788509.pdf)
SA 315 link: (https://kb.icai.org/pdfs/PDFFile5b3b2b99259424.34387707.pdf)
SA 320 link: (https://kb.icai.org/pdfs/PDFFile5b3b2ab8cbcfd6.67521046.pdf)
Suggested Bank Branch Audit Program / Illustrative Checklist Time & Manpower planning Click here
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| 3. |
Verification of Advances- Funded & Non-Funded (Including Agricultural Advances)
Ad-hoc/Short Review/Renewal of Credit Facilities- August 21,2020
https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11952&Mode=0
Master Direction on Regulatory Framework for Microfinance Loans
https://rbidocs.rbi.org.in/rdocs/notification/PDFs/89MDCD45D92E34D84C2695DF6977E4298BFF.PDF
FAQ dated 25 July 2022
https://m.rbi.org.in/scripts/FAQView.aspx?Id=147
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| 4. |
Identification of NPA
Master Circular - Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advances
https://rbidocs.rbi.org.in/rdocs/notification/PDFs/15MCIRACP0104202272A68328898841D488D7CC79E35C5F73.PDF
Automation of Income Recognition, Asset Classification and Provisioning processes in banks dated September 14, 2020
https://rbidocs.rbi.org.in/rdocs/notification/PDFs/NT372E157BAAD1114EFCA3055B5EC99ECB18.PDF
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| 5. |
Restructured Advances and restructuring Packages
Refer link above on Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advances
Master Direction – RBI (Relief Measures by Banks in Areas affected by natural calamities) Directions, 2018
https://rbidocs.rbi.org.in/rdocs/notification/PDFs/65MD603579515C5142D2B168D5FA886A2CCB.PDF
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| 6. |
FAQs On Priority Sector & Msme For Bank Audit
FAQs on Master Directions on Priority Sector Lending Guidelines
https://rbi.org.in/scripts/FS_FAQs.aspx?Id=87&fn=2
FAQs on MSME
https://champions.gov.in/Ministry-of-MSME/skills,loan,credit_guarantee,PM-atmnirbhar-Economic-Package,eligibility_criteria,guidelines_Schemes/query_questions_FAQs.htm
View Website www.dcmsme.gov.in
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| 7. |
Long Form Audit Report in Case of Bank Branches
Indicative Format / Coverage in the Long Form Audit Report (LFAR) by the Statutory Branch Auditors (SCB) Click here
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| 8. |
Audit in CBS Environment
Important menu commands for concurrent auditors based on area of operations in the bank Click here
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| 9. |
Early Warning Signals and Red flags Click here
Audit program checklist in Excel Tool:
This checklist contains certain key areas of audit in a ready to use format and can be further improvised by users. This document has been compiled on a best effort basis and user discretion is advised in the use of illustrative checklist in practical situation Click here
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WIRC
Western India Regional Council