Lecture notes, cheat sheets
Banking audit. Audit of bank credit operations (most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 33. Audit of credit operations of the bank The purpose of the audit of loan operations: 1) Analysis of the quality of the loan portfolio of a commercial bank, i.e., assessment of the share of urgent and overdue debts. 2) Analysis of the credit policy of a commercial bank, identification of situations that threaten the interests of depositors and creditors. 3) Checking the conduct of loan operations, their compliance with the law, regulations of the Central Bank of the Russian Federation, the internal situation of the credit institution. 4) Verification of the reliability of the reflection of credit transactions in accounting. 5) Analysis of the impact of loan operations on the financial condition of a credit institution. Documents requested for verification: 1) Memorandum on the credit policy of the bank for 1-2 years. 2) Regulations or regulations on the procedure for providing funds to bank customers. 3) Regulations on the provision of interbank loans and placement of deposits in other banks. 4) A separate provision on lending to legal entities, the procedure for one-time loans, overdrafts, open credit lines, etc. 5) Regulations on lending to individuals for consumer purposes, for entrepreneurial activities, etc. 6) Regulations on the pledge applied in the bank and the procedure for its execution. 7) Regulation on the procedure for issuing a guarantee. 8) Regulations on the accounting of bills and the provision of bill credits. 9) Regulations on the procedure for assessing the financial condition of the borrower. 10) Regulations on the procedure for accrual and payment of interest for the use of loans and their reflection in accounting accounts. 11) Regulations on the procedure for the formation and use of RVPS (reserve for possible losses on loans). 12) The procedure for processing the documents necessary for writing off bad and uncollectible loan debt from the bank's balance sheet at the expense of the RVPS. 13) Regulations on the credit committee of the bank. 14) Minutes of meetings of the credit committee. 15) Credit affairs of borrowers. 16) Book of registration of open accounts. 17) Turnover sheet for the period under review. 18) Personal accounts of borrowers. 19) Statement of accrued interest. 20) Calculation of RVPS (form No. 115 monthly). 21) Information on the movement of RVPS (form No. 116 monthly). 22) Data on the re-registration of debts of customers and banks on loans (form 117 quarterly). 23) Data on large loans. Author: Shevchuk D.A. << Back: Promissory notes, features of granting and audit We recommend interesting articles Section Lecture notes, cheat sheets: See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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