Banking audit. Audit of deposit operations of a credit institution (the most important)

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Banking audit. Audit of deposit operations of a credit institution (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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23. Audit of deposit operations of a credit institution

The purpose of the verification of deposit operations:

1) Evaluation of the completeness and timeliness of the fulfillment of obligations of credit institutions to depositors.

2) Verification of compliance with the norms of civil law, regulations of the Central Bank of the Russian Federation and internal regulations of the credit institution.

When carrying out deposit operations the following conditions must be met:

1) Deposit operations are carried out only on the basis of a license issued by the Bank of Russia (licenses for carrying out deposit operations are issued after two years from the date of registration of the credit institution).

2) Relations between depositors and a credit institution are regulated by a bank deposit agreement. Additionally, a savings book may be issued to the depositor.

3) Changes in the terms of deposits must be stipulated in an additional agreement.

4) Deposits of individuals and legal entities should be recorded on separate personal accounts and differentiated depending on the terms and interest rates.

5) Write-off or crediting of funds from the deposit account for the depositor of a legal entity should be carried out only through the current account.

Documents required for verification:

1) Bank deposit agreement.

2) Book of registration of accounts of the depositor.

3) Internal regulations for the implementation of deposit operations (separate for each type of deposits, both in the branch and in the parent organization).

4) Personal accounts of depositors (register of analytical accounting).

5) Turnover sheet or balance sheet indicating all accounts (synthetic accounting registers, the totals of which must be equal).

6) Profit and loss statement to verify the attribution of the accrued interest to the bank's expenses.

The procedure for checking deposit operations provides for checking the following areas:

1) Checking the availability of internal regulations for the implementation of deposit operations and its compliance with the civil code of the Russian Federation and the current regulations of the Central Bank of the Russian Federation.

2) Checking the availability and correctness of execution of the bank deposit agreement.

3) Reconciliation of the number and concluded agreements with open personal accounts of depositors according to the registration book.

4) Reconciliation of analytical accounting data with synthetic accounting (balances in the personal accounts of depositors are verified with these statements of balances).

5) Checking the correctness of assigning a second-order account number to balance accounts.

6) Checking the correspondence of accounts (deposit accounts correspond with accounts and 20202, 30102, settlement accounts of clients).

7) Checking the availability of certificates from legal entities on notification of the tax inspectorate about the facts of opening deposit accounts.

8) Checking the correctness of interest calculation.

9) Availability of settlements for deposits with legal entities in cash.

10) Checking the timeliness and correctness of the reflection of paid interest in the balance sheet of the credit institution (for this, the data of personal accounts for accounting for interest is compared with the data of the turnover sheet and the profit and loss statement).

11) Verification of compliance of signatures on customer's account documents with the declared signature samples.

Author: Shevchuk D.A.

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