Bank Audit

Presented By : Bhalerao kalyani Rambhau

 INDEX

1. Introduction
2. What is audit & auditor Qualification
3. Law applicables for banking
4. Stages in bank audit
5. Asset classification
6. conclusion
 INTRODUCTION

 This presentation is to view the task performed by

auditor while conducting the audit of bank deposit
and and advances.
 The auditing not only provide true and fair view but it
also helps us to financial positions and iternal control
system of bank
 Also examine that bank followed the every rules and
guideline set by the RBI
 ASSETS CLASIFICATION

 Performing asset – prforming asset is one which

generate periodica income and payments,as and
when due or within e minimum lag of two quarter
 Non_Performing asset – the problem of NPA arrives
when the due to the bank, interest or other charges
of bank are not recieving as per schedule
 WHAT IS AUDIT & AUDITORS
CLASSIFICATION

 It is the systematic and independent examination of

the record of the an enterprise and to state whether
the financial poitions shows a true or fair view.
 An audit is done on the basis of evedetial documents.
 Qualificationnsof an adior must be a chartered
accountant Act,1949 aanust held on certificate of
practise
LAWS APPLICABLE FOR BANKINGS

 Banking reguation Act,1949

 State bank of india act,1955
 Companies Act,1956
 Regional rural bank act,1976
 Informaion technology act,2000
 STAGES IN BANK AUDIT

Preliminory
h works

evaluation

Preparation of
audit programme

Submission of
audit report
TYPES OF AUDIT IN BANKS
 CONCLUSION

 This presntation shows the indian banking audit

system,which is ve critical for every auditot to each
are to be examine and verify properly because people
are blindly belief th auditn report and relief of their
funds is safe hence audition is very impoprtant.