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22. Audit of cash operations of the bank
The purpose of conducting checks of cash transactions of the bank:
1) Assessment of compliance of cash transactions carried out by the credit institution with federal legislation and regulations of the Central Bank of the Russian Federation.
2) Assessment of compliance by the credit institution with the requirements provided for in Instruction No. 56 on ensuring the safety of cash and valuables. 3) Confirmation of the reliability of the reflection of cash transactions in accounting.
4) Identification of shortcomings in the conduct of cash transactions that adversely affect the financial position of the credit institution.
Documents required for verification:
1) Regulations on the cash department of the credit institution (number of the department and official composition).
2) Agreement on the liability of cash workers.
3) Orders and orders on the appointment of officials responsible for the safety of valuables.
4) Conclusion of the TU of the Central Bank of the Russian Federation on the technical strength of the cash point.
5) The minimum balance of funds in the bank's cash desk approved by the Territorial Administration of the Central Bank of Russia.
6) Book of accounting for cash and valuables.
7) Turnover sheet as of the date of verification.
8) Acts of audits or inventories.
9) Cash and other documents.
The procedure for checking cash transactions:
1) Organizational issues are checked, including:
a) readiness of the cash register for operation;
b) the presence of orders and instructions on the appointment of responsible persons for conducting cash work and their implementation;
c) compliance with the procedure for opening and closing storage facilities;
d) handing over the storage facility for security;
e) the presence of individual locks on cashiers’ desks; f) compliance with the minimum allowable cash balance in the bank's operating cash desk.
2) An audit of cash and valuables is carried out, including:
a) the procedure and conditions for storing valuables;
b) cash banknotes are counted by bundles and spines, coins by signature on labels and bags.
The total balance is reconciled with the cash and valuables ledger and the turnover sheet or balance sheet. A continuous sheet-by-page count of incomplete packs or bags in damaged packaging is carried out (the size of the count is determined by the head of the audit);
c) other valuables are recalculated: checks, deposit books and other strict reporting forms;
d) an audit report is drawn up.
3) Checking the credit institution’s compliance with the rules for conducting cash transactions, including:
a) the procedure for accepting cash at the bank’s reception, receipt and expenditure and evening cash desks;
b) the procedure for accepting bags with cash from collectors at the evening cash desk and organizing their counting;
c) visual observation of the work of cashiers;
d) documentary verification of the procedure for accepting and issuing cash;
e) organizing the work of the cash register outside the cash desk;
f) organization of work when using ATMs.
Author: Shevchuk D.A.
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