Books:  
 

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.

 
     
 

I sincerely hope that this series of books will help the readers in discharging their duties and at the same time to enjoy the work. I will appreciate if reader can give suggestions, comments, and criticism and call my attention to errors which might have crept in inadvertently so that they can be included in future revisions of these books.

While I will make every effort to maintain up-to-date and accurate information on this site, visitors should be aware that I do not accept any responsibility for the accuracy or completeness of any material contained on this site and recommend that visitors exercise their own care and judgment with respect to its use.

The contents of the articles are the intellectual property and copyright of the author. No part may be used or reproduced in any form or manner. If you choose to act upon the information contained in the articles, it is at your own risk. These articles are purely educative.

I also request the readers to send their queries by email to Spandane2008@ gmail.com.

I take this opportunity to express my sincere thanks to my wife, my clients and friends who have inspired me to compile this series of useful books.

 
     
   
  list of various Booklets  
     
 
    Bank Audit Formats  
    Bank Year End Closing Statements  
    Financial Analysis  
    Training Notes to Bank Staff  
    Unit Inspection  
    Excise Audit Format  
    Insurance  
    Action Plan--NPA-31-03-2009-1  
    NPA Chart-31-03-2009 & NPA Circulars  
    Project Report  
    Management  
    NPA Action Plan 31-03-2010  
    NPA 2009-10 & NPA Circulars  
    NPA 2010-11  
    Information System Audit of Banks  
 
     
 
    Management Information System  
     
  1 Section I – Management Information System
  2 Section II – Management Articles
  3 Section III – MIS Formats
  4 Section IV – MIS Excise Audit Formats
 
 
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
   
     
 
 
Bank Audit Formats
   
     
*   Administration
   
1
ATM Cost sheet-13
2
ATM Registers-01 to 12
3
Audit-Administration dept.
4
Franking dept
5
Review --Administration
6
Review --Customer Service
7
Review of Registers
8
Safe Deposit Lockers
9
Tips-Cost Reduction
10
Branch Profile
     
   
*   Advances
   
1
Advance against Deposit.
2
Bill discounting
3
Bill Discounting-1
4
Cash credit-Overall Review
5
CC Drawing Power
6
CC Likely NPA
7
CC Operations
8
CC Renewal
9
CC Review
10
CC Review--1
11
CC Review of Large borrowers
12
CC Review of large borrowers-1
13
CCC STOD
14
CC Overdrawn Accounts
15
Debit balances in SB,CA
16
Gold Loan
17
LC Discounting
18
List of Loan files
19
List of Loan Queries
20
List of Loan Queries-1
21
Loan & CC Review of Rs10 lacs & above
22
Loan Horoscope-Loan Review & Queries
23
Loan Query sheet
24
MPBF & Excess Working Capital Limits
25
MPBF & Excess Working Capital Limits Summary
26
NSC Loan, LIC Loan
27
Scheme Loan-Recovery
28
Salary deduction Loan S49 Loan Overdue
29
Salary deduction Loan Section 49 Loan
30
Term Loan Review of Large borrowers
31
Term Loan Overdue
32
Term Loan Overdue-1
33
Term Loan Review
34
Vehicle Loan Documentation Queries
   
*   Branch Performance
   
1
Branch Performance
2
Profit & Loss Analysis
3
Profit & Loss Analysis Increase decrease
4
Branch Ratio Analysis
5
Recovery Ratios
   
*   Deposit
   
1
Account Opening Queries
2
Compliance of Deposit Manual-1
3
Daily Deposit
4
Outward Clearing
5
Review Deposits
   
*   General Ledger
   
1
Bank Guarantee
2
Capital expenditure
3
Cash verification
4
Cash Verification etc.
5
Day today Banking
6
General Ledger Scrutiny
7
Review of ATM
8
Spot Review
   
*   NPA
   
1
Asset Classification & BDDR Provision
2
MOC NPA
3
MOC Asset classification Provision
4
NPA Cash Credit
5
NPA Term Loans
   
*   Overall Review
   
1
Loan Review
2
Overall Review-1
3
Representation Letter
   
*   Profit & Loss account
   
1
Analysis of Income & Expenses
2
Analysis of P& L
3
Analysis of P&L Increase decrease
4
Debit entries in Income account
5
Expense Vouching
6
Expense Vouching-1
7
Interest Application
8
Review Expenses
9
Review Interest & Service Charges Recovery
   
*   Reports
   
1
Branch Information
2
Final Internal Audit Report
3
Index
   
*   System
   
1
Computer Do's & Dont's.
2
Information System Audit Report-1
3
Review Printouts & Back up
   
     
     
     
     
   
     
 
Bank Year End Closing Statements
     
   
 
1
Covering Page
 
2
Index
 
3
Cash balance Tokens Postage stamps
 
4
Bank Reconciliation Statement
 
5
Balancing difference
 
6
Comparative Position of loans & Advances
 
7
Fixed Assets summary
 
8
Furniture Advance
 
9
Stamped documents on hand
 
10
Clearing cheques returned unpaid
 
11
Clearing Difference receivable
 
12
Deposits
 
13
Bank Guarantees.
 
14
Margin on Bank Guarantees issued
 
15
HO Branch Reconciliation statement
 
16
Debit balance in Saving account
 
17
Debit balance in Current account
 
18
Festival Advance
 
19
Prepaid Expenses
 
20
Pay Order
 
21
Demand Draft
 
22
Share Application Suspense
 
23
Entrance Fee
 
24
Building Fund Suspense
 
25
Clearing Difference Payable
 
26
Comparative Position of Deposits
 
27
Sundry Creditors
 
28
Loan Recovery Suspense
 
29
Fixed deposit suspense
 
30
Excess Cash
 
31
Expenses Payable
 
32
OBC OBR
 
33
Comparative Position of Interest Paid
 
34
Comparative Position of Interest Received
 
35
Electricity Bill Commission
 
36
Rent
 
37
Society Charges
 
38
Service Charges
 
39
Municipal Taxes
 
40
Electricity Expenses
 
41
Telephone Expenses
 
42
Water Charges
 
43
Repairs & Maintenance Expenses
 
44
Office Maintenance Expenses
 
45
Printing Expenses
 
46
Stationery Expenses
 
47
Professional Charges
 
48
Advertisement
 
49
Medical Expenses
 
50
Insurance
 
51
Security Guard Charges
 
52
Sundry Expenses
 
53
Daily Deposit Commission
 
54
Interest Payable
 
55
Overdue Position of Loans & Advances
 
56
Capex
 
57
Electricity Bills Collection Charges Paid
 
58
Period wise Classification of Loans & Advances
 
59
Repayment Pattern of Deposits
 
60
Tax Deducted at Source
 
61
Legal Expenses
 
62
Locker Rent Receipts-Arrears
 
63
Locker Rent Paid
 
64
Profit & Loss Analysis
 
65
Increase Decrease in Expenses
 
66
Increase Decrease in Service Charges
 
67
Performance Indicators
 
68
Interest Application Deposits
 
69
Interest Application Loans
 
70
Detailed analysis of P&L
     
   
     
     
     
     
     
     
     
     
     
     
     
     
     
   
     
 
Financial Analysis
     
   
 
1
Term Loan Process Note
 
2
Corrected Projections
 
3
Profit & Loss A/C
 
4
Increase Decrease of Profit & Loss A/C
 
5
Balance Sheet
 
6
Funds Flow Statement
 
7
Ratios
 
8
Civil work Status
     
     
     
   
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
   
     
 
Training Notes to Bank Staff
     
   
*   Administration
   
1
Audit Rectification report
2
Branch Profile
3
Safe Deposit Lockers
4
Topics & Coverage
   
*   Advances
   
1
CA & M CC BDP Specific Issues
2
CA & M Common Issues
3
CA & M Machinery Premises Specific Issues
4
CA & M Other Loans Specific Issues
5
CA & M Personal loans Specific Issues
6
Cash Credit Monitoring
7
CCLimit Renewal
8
CC-Check list of information to be obtained from NEW CC
9
Credit Monitoring
10
Gold Silver rates-28 years
11
Principles of Good Lending
12
Process of Lending
13
Overview of Credit Management
14
Housing Loan
15
Project Appraisal
16
Term Loan Checklist of information to be obtained
17
Term Loan Appraisal
18
List of documents
19
List of Loan Queries
20
List of Loan Queries-1
21
LC Discounting
22
Loan documentation Do's and Don'ts
23
Loan Mobilization
24
Section 49 of MSC Act
25
S49 Loans, Gold Loans, UBLN, Surety Loan
26
Vehicle Loan
27
Working Capital
   
*   Computer
   
1
Computer Do's & Dont's
2
Information System Audit Report-1
3
Introduction to Computers
4
Computing & Health hazards
   
*   Concepts
   
1
Break Even Analysis
2
Cost of capital
3
Cost of Deposits
4
Funds Flow Statement
5
Internal Generation
6
MPBF
7
Payback
8
Payback NPV
9
PERT & CPM
10
PERT & CPM chart
11
Ratio Analysis
   
*   Customer Service
   
1
Customer Service Deposit
2
Daily Challenges
3
Deposit Loans Targets
   
*   Deposit
   
1
Deposit Mobilization
   
*   General Ledger
   
1
BM's Referencer of Day to day Banking
2
Bank Guarantee
   
*   Interview
   
1
Interview Tips
   
*   NPA
   
1
NPA Symptoms
2
NPA Circulars
3
NPA Chart-31-03-2008
4
NPA 2007-08
5
Action Plan--NPA
   
*   Problem Diagnosis-Gemba
   
1
Process of Problem solving-
2
Delay for Cash Withdrawal
3
Staff Behaviour
   
*   Recovery
   
1
Recovery Procedure
   
*   Sub-Staff
   
1
Duties & Tips to Sub Staff
2
Sub Staff Duties & Tips Marathi
   
*   Time Management
   
1
Ques--Time Management
2
Chart--Time Management
     
     
   
     
     
     
     
     
     
     
     
     
     
     
     
   
     
 
Unit Inspection
     
   
 
1
Unit Inspection
 
2
Practical tips for carrying out inspection
 
3
Post disbursement inspection report
 
4
Inspection Report Term Loan
 
5
Inspection Report CC & Term Loan
 
6
Visit Report of Flat, Shop etc.
 
7
Inspection Report Vehicle
 
8
Hotel Visit Observations
 
9
Gymnasium Visit Observations
 
10
Case Study General
     
     
     
   
     
     
     
     
     
     
     
     
     
     
     
   
     
 
Excise Audit Format
     
   
 
1
Documents to be obtained
 
2
Production
 
3
Bill of Material
 
4
List of Main Suppliers
 
5
List of Main Customers
 
6
Price List of FG
 
7
Prices of RM
 
8
Prices of FG
 
9
Stock details
 
10
List of Bank Accounts
 
11
Sales & UPR
 
12
FG Qty Reconciliation
 
13
RM Qty Reconciliation
 
14
RM Consumption Variation
 
15
Profit & Loss A/C
 
16
Balance Sheet
 
17
Manufacturing Process Chart
     
   
     
     
     
     
     
     
     
     
     
     
     
     
   
     
 
Insurance
     
   
1
Insurance Survey
2
Review of Insurance Company Divisional Office
     
     
   
     
     
   

 

     
     
     
     
     
     
     
     
     
   
  Management
     
   
1
2
3
Marketing
4
5
6
7