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Guidelines for sba for the year ended march 2016

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09 March 2016 Pls provide the guidelines for coming statutory bank branch audit.
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shivaji prasad bhimavarapu

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shivaji prasad bhimavarapu (Expert)
09 March 2016 ICAI Journal has given some good articles in the March 2016 issue on Bank Audits.
1. First have some understanding of the Branch you are going to audit by having discussion and going through the volume of business of the Branch. Accordingly chart out audit program.
2. First read the previous audit reports, Inspection/Revenue/Concurrent audit reports.
3. Gain knowledge on IRAC norms and Master circulars of RBI.
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