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Audit of Stressed Assets Recovery Branches

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This document provides a detailed audit program for Stressed Assets Recovery Branches (SARBs), outlining their crucial role in managing non-performing assets (NPAs) for banks like the State Bank of India. It covers key functions such as bad loan recovery, loan restructuring, settlement negotiations, asset sales, and legal actions. The audit program focuses on regulatory compliance, asset classification, provisioning adequacy, and recovery strategies, making it an invaluable resource for banking professionals and auditors.

The Stressed Assets Recovery Branches (SARBs) of the State Bank of India (SBI) or any other Nationalised and Scheduled Bank play a crucial role in managing and recovering the bank's non-performing assets (NPAs), also known as stressed assets. #pdf
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