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One-shot course for Bank Audit
Instructor: CA N Raja, B.Com., PGDBA, FCA
Language: English
What is Bank audit?
It is a procedure performed by an auditor appointed by RBI and ICAI to verify the financial statements of the banking institutions and to verify whether the bank is complying with applicable regulatory framework or not.
It is not something which you will regularly undertake all the days in a year. Instead, for most of the auditors and audit firms, its a one time exercise in a year and as a result, knowledge level on the critical areas for most of the auditor will be limited.
So, several auditors and audit firms have to update themselves with the latest guidelines and provisions applicable by attending various seminars and by reading various publications.
However, many have felt the need for a one-shot course on Bank Audit and they wanted it to be handy, available in an app or website so they can prepare themselves for the audit upfront and during the course of the audit, they can refer to guidance materials.
All their wishes are going to materialize with this course!
Welcome to your course Bank Audit A Complete Study
In this course, you will get to learn about
a) What is Bank Audit?
b) Who is eligible for Bank Audit?
c) How to Approach a Bank Audit?
c) How Auditors are appointed for Banking Companies?
d) How to conduct an audit of a bank?
e) Fund Based Working Capital Facility (Concepts & Case Studies)
f) Non - Fund Based Working Capital Facilities
g) Term Loan (Concepts & Case Studies)
h) Mode of Creation Of Security
i) Non Performing Asset
j) Income Recognition
k) Willfull Defaulter
This course is structured in a self-paced learning style. Requesting you to use your headphones for a better learning experience. Also, keep a note pad & pen alongside to take keynotes.
See you inside the course!
Note: The course is still in its early stage - More contents will be added in the coming days!
Introduction | |||
Introduction | |||
5838 2:00 | Preview | ||
Lecture 1 Introduction (2 pages) | |||
Different types of Bank | |||
5839 3:00 | |||
Lecture 2 Different types of Bank (2 pages) | |||
RBI - Responsibilities & Functions | |||
5840 2:00 | |||
Lecture 3 RBI - Responsibilities & Functions (1 pages) | |||
Bank Audit Reports issued by Central Statutory Auditors | |||
5841 2:00 | |||
Lecture 4 Bank Audit Reports issued by Central Statutory Auditors (1 pages) | |||
Glimpse of Banking Accounting System | |||
5842 3:00 | |||
Lecture 5 - Glimpse of Banking Accounting System (1 pages) | |||
Bank Audit Approach | |||
5843 7:00 | |||
Lecture 6 Bank Audit Approach (3 pages) | |||
Selection of Auditor for Public & Private Sector Banks | |||
Selection of Auditor for Public Sector Bank | |||
5844 7:00 | Preview | ||
Lecture 7 Selection of Auditor for Public Sector Bank (3 pages) | |||
Eligibility Norms for empanelment of audit firms as statutory auditors of Public | |||
5847 3:00 | |||
LECTURE 8 Eligibility Norms for empanelment of audit firms as statutory auditors (2 pages) | |||
Procedure for Appointment of Auditor for Banking Company | |||
5848 | Preview | ||
Lecture 9 Procedure for Appointment of Auditor for Banking Company (1 pages) | |||
How to conduct audit of bank | |||
How to conduct audit of bank or its branches - Part 1 | |||
5849 7:00 | |||
Lecture 10 How to conduct audit of bank or its branches - Part 1 (3 pages) | |||
How to conduct audit of bank or its branches - Part 2 | |||
5850 2:00 | |||
Lecture 11 How to conduct audit of bank or its branches - Part 2 (2 pages) | |||
How to conduct audit of bank or its branches - Part 3 | |||
5851 4:00 | |||
Lecture 12 How to conduct audit of bank or its branches - Part 3 (2 pages) | |||
How to conduct audit of bank or its branches - Part 4 | |||
5852 4:00 | |||
PDF - How to conduct audit of bank or its branches - Part 4 (2 pages) | |||
How to conduct audit of bank or its branches - Part 5 | |||
5859 11:00 | |||
PDF - How to conduct audit of bank or its branches - Part 5 (5 pages) | |||
Fund Based Working Capital Facility (Concepts & Case Studies) | |||
Working Capital Loans | |||
23b Working Capital Loans | Preview | ||
Working Capital Cycle | |||
23c Working Capital Cycle | |||
Tandon Committee Recommendations on Working Capital Assessment | |||
145 CFA145 | |||
Working Capital Assessement as per Nayak Committee | |||
2424 | |||
Review of Assessed Bank Finance | |||
2120 8:00 | |||
Working Capital Cycle Analysis | |||
2122 | |||
Understanding Cash Credit | |||
23d Understanding Cash Credit | |||
Cash Credit Example | |||
23e Cash Credit Example | |||
Cash Credit | |||
2916 6:00 | |||
Assessment of Cash Credit - ABF Method | |||
322 CFA322.mp4 6:00 | |||
Assessment of Cash Credit - Conservative Method | |||
323-CFA323 | |||
Drawing Power Computation from Stock Statement | |||
324-CFA324 | |||
Assessment of CC Book Debts | |||
2123 5:00 | |||
Non - Fund Based Working Capital Facilities | |||
What and Why of Non Fund Based Credit Facilities? | |||
329 CFA329 | Preview | ||
Letter of Credit | |||
2905 | |||
Documents involved in Letter of Credit | |||
332 CFA332 | |||
Types of Letter of Credit | |||
333 CFA333 | |||
General aspects related to LC | |||
334 CFA334 | |||
Assessment of Letter of Credit | |||
335 CFA335 | |||
What is Bank Guarantee? | |||
2949 | |||
Types of Bank Guarantee | |||
337 CFA337 | |||
Bid Bond Guarantee | |||
338 CFA338 | |||
Advance Payment Guarantee | |||
339 CFA339 | |||
Appraisal and Assessement o BG Limits | |||
340 CFA340 | |||
Maintenance bond / guarantee | |||
2952 | |||
What is Retention Money Guarantee? | |||
2953 | |||
What is Advance payment Guarantee? | |||
2954 | |||
Term Loan (Concepts & Case Studies) | |||
Term Loan Appraisal By Banks | |||
9 Term Loan Appraisal By Banks | |||
Term Loan - Nature of Project | |||
10 Term Loan - Nature of Project | |||
What is TEV Study? | |||
2142 | |||
Technical Viability of Project | |||
2143 | |||
Financial Viability of Project | |||
2144 | |||
Economic Viability of Project | |||
2145 | |||
Commercial Viability of Project | |||
2146 | |||
Managerial aspects of Project | |||
2147 | |||
Compliance aspects of Project | |||
2148 | |||
Cost of Project and Means of Finance under Term Loan Appraisal | |||
2149 | |||
Land Cost and related inputs under cost of Project - Term Loan Appraisal | |||
2150 | |||
Building Cost and related inputs under cost of Project -Term Loan Appraisal | |||
2151 | |||
Plant and Machinery Cost and related inputs under cost of Project -Term Loan App | |||
2152 | |||
Technical Know how and related inputs under cost of Project -Term Loan Appraisal | |||
2153 | |||
Preliminary Expenses and related inputs under cost of Project -Term Loan Apprais | |||
2154 | |||
Pre-operative Expenses and related inputs under cost of Project -Term Loan Appra | |||
2155 | |||
Provision for Contingencies and related inputs under cost of Project -Term Loan | |||
2156 | |||
Working Capital Margin and related inputs under cost of Project -Term Loan Appra | |||
2157 | |||
General aspects related to estimation of Cost of Project - Term Loan Appraisal | |||
2158 | |||
Introduction of Sources of Finance - Term Loan Appraisal | |||
2159 | |||
Share Capital as source of Finance - Term Loan Appraisal | |||
2160 | |||
Internal Accruals as source of Finance - Term Loan Appraisal | |||
2161 | |||
Subsidies as source of Finance - Term Loan Appraisal | |||
2162 | |||
Debenture as source of Finance - Term Loan Appraisal | |||
2163 | |||
Term Loan as source of Finance - Term Loan Appraisal | |||
2164 | |||
Unsecured Loans as source of Finance - Term Loan Appraisal | |||
2165 | |||
Project Implementation Schedule | |||
2166 | |||
Production Factors - Term Loan Appraisal | |||
2167 | |||
Manufacturing Process - Term Loan Appraisal | |||
2168 | |||
Other Production Factors - Term Loan Appraisal | |||
2169 | |||
DSCR Computation in Term Loan | |||
326 CFA326 | |||
Analysis of DSCR (Gross Average & Net Average) | |||
2170 | |||
Analysis of DSCR 2 (Gross Average & Net Average) | |||
2171 | |||
Term Loan Eligibility Calculation | |||
328 CFA328 | |||
FOIR Computation in Term Loan | |||
327 CFA327 | |||
Project Viability - Case Study | |||
20h Project Viability - Case Study | |||
Mode OF Creation Of Security | |||
Introduction to Charges | |||
3700 | |||
What is Charge and its purpose? | |||
3701 | |||
What are the Features of Charge? | |||
3702 | |||
What are the Types of Security? | |||
3703 | |||
What do we mean by Lien? | |||
3704 | |||
What is Particular Lien? | |||
3705 | |||
What is General Lien? | |||
3706 | |||
What is Negative Lien? | |||
3707 | |||
Right of Set Off for Bankers | |||
3824 | |||
Non Performing Asset | |||
Introduction to NPA Management | |||
3300 | |||
Credit Monitoring | |||
3301 | |||
NPA Reasons - Business Cycle | |||
3302 | |||
NPA Reasons - Ambitious Cash Flow Projection | |||
3303 | |||
NPA Reasons - Diversion of Funds | |||
3304 | |||
NPA Reasons - Misuse of Funds | |||
3305 | |||
NPA Reasons - Over dependence on Loan & Pledge of Shares | |||
3306 | |||
NPA Reasons - Expansion & Wilful Default | |||
3307 | |||
NPA Reasons - Misselling & Inadequate Credit | |||
3308 | |||
NPA Management Policy - Introduction | |||
3311 | |||
NPA - Trigger by SMA | |||
3312 | |||
NPA - Monitoring Plans, OTS, Write Off | |||
3313 | |||
Non Performing Asset ? | |||
3314 | |||
What is Out of Order Account? | |||
3315 | |||
Sick Units | |||
3316 | |||
Procedure for rehabilitation of sick companies under bankruptcy code | |||
3317 | |||
MSME Sick Units | |||
3318 | |||
Income Recoginition | |||
Income Recogntion Policy for NPA | |||
3327 | |||
Asset Classification | |||
3328 | |||
Guidelines for NPA Classification - Part 1 | |||
3329 | |||
Guidelines for NPA Classification - Part 2 | |||
3330 | |||
Guidelines for NPA Classification - Part 3 | |||
3331 | |||
NPA Classification for loans under Consortium | |||
3332 | |||
NPA Classification for Projects under Implementation | |||
3333 | |||
Project Loans for Infrastructure Sector - NPA Norms | |||
3334 | |||
Project Loans for Non-Infrastructure Sector - NPA Norms | |||
3335 | |||
Project Loans for Commercial Real Estate - NPA Norms | |||
3336 | |||
Other Issues in Project Loans | |||
3337 | |||
Income Recognition on Project Loans | |||
3338 | |||
NPA Provisioning Norms | |||
3339 | |||
Willfull Defaulter | |||
Who is Willfull Defaulter in Banking Context? | |||
3438 | |||
What is Diversion of Funds in Banking Context? | |||
3439 | |||
What is Siphoning of Funds in Banking Context? | |||
3440 | |||
What are the penal measures for Wilful Default? | |||
3441 | |||
Mechanism for identification of Wilful Defaulters | |||
3442 | |||
Advances | |||
What are Advances? | |||
5860 3:00 | |||
Classificiation of Advances | |||
5861 9:00 | |||
PDF - Classification of Advances (4 pages) | |||
Audit of Advances | |||
Audit of Advances | |||
5862 4:00 | |||
PDF - Audit of Advances (2 pages) | |||
Evaluaiton of Internal Control over Advances | |||
5863 6:00 | |||
PDF - Evaluation of Internal Control over Advances (3 pages) | |||
Accounts with erosion in Value of Security | |||
5868 3:00 | |||
PDF - Accounts with erosion in Value of Security (2 pages) | |||
Consortium Advances | |||
Advances under Consortium | |||
5866 4:00 | |||
PDF - Advances under Consortium (2 pages) | |||
Drawing Power Allocation in Consortium Cash Credit Account | |||
5867 3:00 | |||
PDF - Drawing Power Allocation in Consortium Cash Credit Account (2 pages) | |||
Audit of Revenue Items | |||
Introduction to Audit of Revenue Items | |||
5880 5:00 | |||
Audit Approach & Procedures related to Revenue Items | |||
5881 7:00 | |||
Reversal of Income | |||
5882 2:00 | |||
Income from Investments | |||
5883 1:00 | |||
Audit of Expenses | |||
Introduction to Audit of Expenses | |||
5884 1:00 | |||
Interest Expenses: Audit Approach & Procedures | |||
5885 8:00 | |||
Audit Approach for Operating Expenses | |||
5894 2:00 | |||
Audit Approach for Provisions and Contingencies | |||
5895 5:00 | |||
Verification of Cash Balance | |||
Verification of Cash Balance - Part 1 | |||
5904 8:00 | |||
Verification of Cash Balance - Part 2 | |||
5905 13:00 | |||
Balance with RBI / SBI / Other Banks - Part 1 | |||
5909 6:00 | |||
Balance with RBI / SBI / Other Banks - Part 2 | |||
5910 5:00 | |||
Money @ Call & Short Notice | |||
5911 2:00 | |||
Verification of Investments | |||
Investments | |||
5912 3:00 | |||
Verification of Bills Purchased / Discounted | |||
Bills Purchased & Discounted | |||
5913 11:00 | |||
Miscellaneous Areas | |||
Miscellaneous Matters related to Advances | |||
5914 6:00 | |||
Drawing Power related issues | |||
5915 7:00 | |||
Fixed Asset & Other Assets Verification | |||
Fixed Asset Verification | |||
5916 3:00 | |||
Balance Sheet Disclosure | |||
5917 14:00 | |||
Other Assets | |||
5918 2:00 | |||
Audit Approach for Fixed Assets | |||
5919 2:00 | |||
Audit Approach for Premises | |||
5920 4:00 | |||
Audit Approach for Other Fixed Assets | |||
5921 9:00 | |||
Impairment of Assets | |||
5922 2:00 | |||
Interest Accrued | |||
5923 3:00 | |||
Tax paid in advance & deducted at sources | |||
5924 1:00 | |||
Stationery & Stamps | |||
5925 4:00 | |||
Non-Banking Assets acquired in Satisfaction of Claims | |||
5926 3:00 | |||
Non-Interest Bearing Staff Advances | |||
5927 2:00 | |||
Security Deposits | |||
5928 3:00 | |||
Suspense Account | |||
5929 3:00 | |||
Borrowings & Deposits | |||
Borrowings | |||
5930 1:00 | |||
Deposits | |||
5931 | |||
Demand Deposits | |||
5932 3:00 | |||
Term Deposits | |||
5933 1:00 | |||
Recurring Deposits | |||
5934 | |||
Cash Certificate and Certificate of Deposit | |||
5935 3:00 |
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