What should i do??

I am article and doing concurrent audit of bank...plzz help actually my sir have observed that outward cheques of some parties are frequently returned and but branch manager told told us that there is no problem to return outward cheques of parties there is problem in return of inward cheques as per RBI.. Sir/mam plzz help that we should report that or not.. and is there any circular regarding that plzz refer me.. thnku in advance youe reply will be valuable for me...