Banking audit. Checking compliance with the correct opening of current accounts by bank clients (the most important)

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Banking audit. Checking compliance with the correct opening of current accounts by bank clients (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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26. Verification of compliance with the correct opening of settlement accounts by bank customers

The following documents are required for verification:

1) Legal affairs of clients.

2) Book of registration of open accounts.

3) Cards with samples of signatures and a seal.

4) Statement of balances on the date of verification.

5) Personal accounts of clients.

The client's legal file must contain the following documents:

1) An application for opening a current account indicating the number of the assigned balance account, certified by the signature of the chief accountant of a commercial bank.

2) Constituent documents bound, numbered and sealed.

3) Certificate of registration by local authorities (if a current account is opened by an individual entrepreneur, then a notarized copy of the permission to carry out entrepreneurial activities is provided to the commercial bank).

4) Certificates of registration with the tax authorities, pension fund, statistics committee, compulsory medical insurance fund.

The main areas of verification:

1) The presence and correctness of registration of legal cases of clients is checked.

2) The presence and correctness of the execution of cards with sample signatures is checked (provided in 2 copies: the 1st copy must be notarized; the 2nd copy can be a photocopy certified by the signatures of the head and chief accountant of a commercial bank). The card indicates the frequency of issuing account statements.

3) The correctness of the assignment of the balance account number is checked.

4) The statement of balances and the book of registration of accounts are reconciled with legal cases and cards with sample signatures in terms of the balance account number and the name of the client.

5) The procedure for storing clients' legal files is checked. They must be kept in a safe at the chief accountant or in the legal department of a commercial bank.

During the inspection, the following violations may be identified:

1) The absence of separate documents in the client's legal file or the document is drawn up incorrectly.

2) Cards with sample signatures are incorrectly designed.

3) Incorrectly assigned the number of the balance account (leads to the distortion of the reporting of a commercial bank).

4) Discrepancy between the book of registration of accounts and the data of the statement of balances.

5) There are no notes on account closure in the registration book.

6) Failure to comply with the procedure for storing legal files.

Author: Shevchuk D.A.

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