I am happy to place series of Books in the hands of busy Bank Officers and Auditors. It is my experience over number of years that bank officers and staff is invariably busy in disposing of day to day vouchers, attending customers etc. No doubt computerization has helped the staff to carry out day to day work. Now a-days banking channel is being widely used even by a common man and hence volume of transactions has increased tremendously.

Thus numbers of routine discrepancies are observed during the course of inspection & audit. Generally the problem is not of knowledge but paucity of time. Sometimes giving adequate training to staff on a continuous basis is also not possible for the bank’s management. With these observations & objectives in mind I have developed this series of books which will help the busy banker to discharge his duties efficiently & effectively.

Audit and Inspection reports are generally given in descriptive forms or in questionnaire form. Questionnaire form gives bird’s eye view of the effectiveness of internal control and helps to highlight the action required to be taken. Compilation of questionnaire is a challenging job as it is supposed to cover the topic from different angles. It appears to a novice that it is easy to give replies in Yes/No way but it is not so for a professional. These questionnaires are not readily available in any book but have to be compiled based on complexity of the topic and hence many professionals do not generally use this format.

Questionnaire also helps to impart training to staff, as it outlines the various aspects relating to a topic from different angles. It also helps Branch Manager to monitor the work.