The main concern while doing the Revenue Audit of bank would be whether the revenue of NPA and sub-standard account has been properly accounted for. Generally the banks shows the revenue from the above accounts which ideally should not be accounted for.
In few of the cases misc income like the bill processing charges or the penal charges for non-submission of the stock / debtors statement may not be taken into consideration. The same need to be carefully checked
Most of the banks have specific format for revenue audit. The same can be strictly adhered
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