1. LONG FORM AUDIT REPORT

2. COMPONENTS OF LFAR
ASSET
LIABLITY
PROFIT AND LOSS ACCOUNT
GENERAL

3. CASH MANAGEMENT MAINTENANCE AT CRL INSURANCE COVER
SURPRISE VERIFICATION
BALANCE WITH RBI/SBI/PSB

4. INVESTMENTS ASPECTS
ANY INVESTMENT MAINTAINED BY THE BRANCH ON BEHALF OF THE BANK HO
PHYSICAL VERIFICATION OF SUCH ASSETS
INCOME GENERATED ON SUCH INVESTMENTS WHETHER DULY ACCOUNTED
ANY MATURED INVESTMENTS
ANY INVESTMENTS IN UPCOUNTRIES

5. ADVANCES
ADVERSE FEATURES /DEFICIENCIES TO BE QUALIFIED IN TERMS OF ADVANCES OVER RS.2 CR

6. CREDIT APPRAISAL SANCTIONS AND DISBURSEMENTS DOCUMENTATIONS
REVIEW AND RENEWAL
CLASSIFICATION OF ASSETS-NPA MANAGEMENT

7. NON PERFORMING ASSETS CLASSIFICATION OF ASSETS
LEGAL ACTION APPROVED NOT IMPLEMENTED
DICGC CLAIMS
VALUATION OF SECURITIES
ONE TIME SETTLEMENT –RECOVERY POLICY

8. OTHER ASSETS STATIONERY ITMES & STAMPS
SUSPENSE ENTRIES- WHETHER QUALIFY FOR PROVISIONING

9. LIABLITIES
DEPOSITS
BILLS PAYABLE
CONTIGENET LIABLITY

10. DEPOSITS INOPERATIVE ACCOUNTS MOVEMENT OF DEPOSITS DURING AUDIT PERIOD
OVERDUE DEPOSITS

11. BILLS PAYABLE AND CONTIGENT LIABLITY
AGE OF BILLS PAYABLE
UNUSUAL CREDIT/DEBIT ENTRY
OTHER THAN BG/LC ANY NEW ITEMS

12. PROFIT AND LOSS ACCOUNTS
INTEREST CALCULATIONS –RANDOM VERIFICATION
INCOME RECOGNITION NORMS
EXCESS OR SHORT CALCULATION
ACCURED INTEREST WHETHER CALCULATED
DIVERGENT TREND IN DEPOSITS

13. GENERAL REPORTS BOOKS AND RECORDS COMPUTERISED BRANCHES
HARD COPIES PRINTOUT
EXTEND OF COMPUTERISATION
SECURITY COVERAGE
BACK UP MAINTENANCE
ANY OTHER SUGGESTION

14. GENRERAL REPORT (CONTD)
RECONCILATION OF GL TO SUB GL
INTERBRANCH TRANSACTIONS
AUDIT AND RBIA REPORTS
FRAUDS REPORTING
MISCELLANEOUS – WINDOW DRESSING , CAPITAL ASSET MAINTENANCE

15. SPECIALISED BRANCH DEALING BRANCH INSPECTION REPORT
PROPER CONTROL ON FEX DEPOSITS, ADVANCES, EXPORT BILL, COLLECTION BILLS
NOSTRO ACCOUNT- NO OF ACCOUNTS, CONFIRMATION OF BALANCE, RECONCILATION