Auditing means checking the significance of accounting. It is a way to supervise economic activities, including finance, finance and financial activities. According to the relevant laws and regulations of the state, bank audit is conducted by professional auditors who are independent of the parties to conduct mandatory supervision and inspection on the business activities and accounting work of the bank, make evaluation, affirm achievements and expose deficiencies, so as to achieve the purpose of maintaining law and order and promoting the improvement of management and efficiency. Through auditing, the authenticity, legality, rationality and effectiveness of bank management activities can be determined.

Second, the bank audit procedures

The procedure of bank audit refers to the steps and sequence of the whole audit process from accepting the task to finally completing the task. Generally, it consists of three stages: preparation, implementation and termination.

(1) preparation stage. Preparation before audit is the necessary condition and foundation of audit. Only by making full preparations can the audit task be successfully completed. This stage includes organizational preparation (determining the purpose, scope and content of the auditee and the auditee, selecting personnel, and assigning audit tasks), collecting information (including relevant documents, accounts and materials), making audit plans, and determining the audit process.

(2) the implementation stage. This is the stage of implementing audit work plan, which plays a key role in ensuring audit quality, achieving audit effect and completing audit tasks. If we can't do it at this stage, we can't put forward correct conclusions and opinions to the audited units. After arriving at the audited entity, the audit team shall, according to the audit plan, use audit methods and techniques, consult the accounting data and other relevant materials of the audited departments and units, check the funds and property, and make an investigation to the relevant personnel. And sort out, classify, analyze and identify the relevant information and data, and realistically affirm the nature and cause of the problem and the responsibility of the relevant personnel. In the process of auditing, if technical appraisal is needed, the auditing organ may employ technical personnel and relevant units to assist, and the appraisal conclusion shall be determined by the auditing organ.

(3) the final stage. After the audit, the auditor makes an objective and accurate evaluation of the audit matters and writes an audit report.

Three. Contents of bank audit

Bank planning is an all-round and comprehensive audit. What I'm talking about here is the internal audit of banks. Its content can be briefly introduced from the following aspects: namely, central bank audit; Accounting, financial management and peer audit; Audit of credit plan and implementation results; Audit of foreign exchange settlement and trust.

1. Audit of the Central Bank

Central bank audit is the highest audit institution of financial audit. For other financial institutions, it is an authoritative, objective and terminal audit. But for the national audit, it is still the internal audit of a department, that is, the audit of the branches of this system. The audit contents of the central bank are: the legality of business operation, the adequacy of capital, the implementation of credit scale, asset quality, repayment ability, operation and management, profits and their distribution and other matters that need to be audited.

In order to strengthen the function and self-restraint mechanism of the central bank, it is necessary to carry out the internal audit of the central bank. Its goal is to audit and supervise the financial business activities, financial activities and management of branches, enterprises and institutions of the People's Bank of China closely around the task of the financial center, and to maintain and ensure the normal play of the macro-control function of the central bank.

The main tasks of the internal audit of the central bank are: auditing the implementation of national laws, decrees, financial guidelines, policies and various rules and regulations, and auditing the authenticity, rationality, safety and accuracy of credit plans, accounting, currency issuance, treasury management, financial revenue and expenditure, foreign exchange management, gold and silver management and other business activities; Review the use and benefits of short-term credit, special loans and other liquidity; Review whether the internal control system is sound, perfect and effective; Audit the operation and management of enterprises and institutions in the current month; Audit other audit work assigned by the leaders of the People's Bank of China, audit institutions and financial audit departments at higher levels.

2. Accounting, financial management and peer audit

(1) Accounting financial audit mainly includes voucher audit, account book audit, account table audit, implementation audit of basic accounting principles, audit of key vouchers and accounting file management in blank areas, etc.

Voucher audit. The basic requirements of voucher audit are authenticity, correctness, integrity and legality. Including the audit of correcting mistakes, the audit of voucher delivery, and the audit of voucher binding and storage.

Account book audit mainly includes whether the contents of general ledger, subsidiary ledger and account book records are complete and in line with regulations, and whether the account certificate, account fact and account book are consistent.

The audit of statements mainly includes the completeness and timeliness of monthly reports, quarterly reports, semi-annual reports, annual final accounts reports and schedules, whether statements and accounts are consistent, whether each table is consistent, and whether the figures in each column are consistent with the relevant figures in the table.

Audit the implementation of the basic accounting principles, mainly whether the two directors refuse and whether the money account is in charge; Table-preserving vouchers, whether to change people for approval; Whether the account was paid at that time and whether the account was folded; Whether to close the account on the same day, check the total score, and specifically audit the implementation of the basic accounting principles of the audited entity through accounting data.

Review the management of blank important vouchers and accounting files. For the audit of blank important voucher management, it is mainly to check whether the blank important voucher has established a "blank important voucher register" and conduct accounting through off-balance-sheet accounts; Whether there is a special person to keep it and check it frequently; Whether to adhere to the system of collecting, using and canceling blank important vouchers; Whether the remaining blank checks of the cancellation unit are all returned, etc. For the audit of accounting file management, the main audit is whether there is a special person in charge of accounting files, whether an "accounting file register" is established, whether there is a counter, and whether the destruction is approved.

(2) Financial management audit, mainly including financial revenue and expenditure plan implementation audit, interest revenue and expenditure audit, business revenue and expenditure and management expenses audit, tax audit, internal fund and property management audit, etc.

The audit of the implementation of financial revenue and expenditure plan mainly reviews the overall completion of financial revenue and expenditure plan, whether the revenue and expenditure are legal, true and effective, and the completion of cost rate and comprehensive expense rate. Interest revenue and expenditure audit mainly audits whether the accounts for calculating interest are correct, and whether the principal, time and interest rate for calculating interest are correct; Implement the system of audit plus fine; Interest receivable and payable at the end of the audit period.

Audit of business revenue and expenditure, mainly auditing whether business income includes fee income, trust business income, rental fee income, gold and silver business income, foreign exchange trading income, cashier's arrears income, settlement fine income, etc. , is legal and correct; Audit business expenses, including double trust business expenses, cashier short-term expenses, etc. , in line with the provisions, be approved.

Audit of management expenses. Mainly review whether personal expenses (including wages, subsidized wages, employee welfare expenses) and official expenses (including conference expenses, travel expenses, public and miscellaneous expenses, foreign affairs expenses, low-value consumables purchase expenses, depreciation expenses of fixed assets, house repair and Tafer, rental expenses, water and electricity heating expenses, electronic equipment purchase expenses, insurance fees, etc.) meet the prescribed scope and standards, and whether they are true and effective.

The audit of direct business expenses mainly includes whether there are banknote printing and transportation fees, gold and silver business fees, foreign exchange trading losses, handling fees, business promotion fees, business printing fees, business supplies fees, post and telecommunications fees, cashier fees, attorney fees, safety facilities fees, labor protection supplies fees, etc. In line with the prescribed scope and standards, whether there are false reports, interception, misappropriation and other phenomena.

Internal fund audit, mainly to audit whether credit funds are accounted for according to the accounting system; Review whether the accounts of fixed assets funds are complete and whether the accounts are consistent; Review whether the withholding amount and extraction of the profit retention fund are correct, whether the profit retention fund has established business development fund, employee welfare fund, employee incentive fund and energy transportation fund according to the regulations, and whether its use is in compliance with the regulations.

Property management audit mainly checks whether the property accounts are sound, whether the accounts are consistent and whether the property management system is perfect.

(3) Issuance, cashier and gold and silver business audit, mainly including issuance business audit, cashier business audit and gold and silver business audit.

The audit of issuance business mainly examines whether currency issuance adheres to unity and planning; Examining whether the amount of funds issued in the issuing bank is reasonable; Whether the handling of damaged banknotes meets the requirements and whether the procedures are complete.

The cashier business audit mainly checks the implementation of the cashier system, such as the soundness of institutions, personnel, vouchers and registers. Fully equipped as required; Review whether the cash receipt and payment business conforms to the prescribed operation flow, whether the procedures are complete, whether the cash receipt and payment at the end of business are consistent, and whether the cashier's wrong payment is handled according to the regulations; Check whether the warehouse management is safe and whether all cash, gold and silver, foreign currency and valuable documents are paid in at the end of business.

Library; Review whether the delivery of cash, gold and silver adheres to the system of double escort. .

The audit of gold and silver business mainly examines whether the procedures for handling gold and silver exchange business are complete and clear, whether the account certificate is consistent with the physical object, and whether there are any discoloration, deduction or omission; Review whether the gold and silver placing business is planned and whether it has exceeded the approved indicators; Review whether the management of gold and silver handles losses according to regulations.

(4) Inter-bank and inter-bank business audit, including inter-bank system implementation of credit audit, inter-bank account audit, inter-bank seal, mortgage, securities management audit, inter-bank business audit, etc.

Inter-bank system implementation audit mainly audits the implementation of cross-system remittance system, reconciliation system and query reply system.

Inter-bank account review, first of all, is to review the expansion of inter-bank accounts, such as whether the use of inter-bank declarations at all levels is in compliance with regulations, and whether the name, line number, account number and payee name on the declarations are clear; Secondly, review the authenticity, correctness and completeness of the inter-bank account declaration, and whether the subsidiary ledger is established and improved; In addition, it is also necessary to review the situation of interbank settlement, such as whether the calculation of interbank settlement is correct and whether it is settled in time.

The management audit of the seal, pledge and certificate of the United Bank mainly includes the management audit of the special seal of the United Bank, such as whether the use scope of the seal meets the requirements and whether it is kept by a special person; Audit the password management of LaSalle, such as whether the activation, abolition or change of the password list is handled according to the relevant regulations, and whether the password list is sent according to the relevant system; Audit the management of blank inter-bank declaration, such as whether to register, whether to keep it by special personnel, whether to collect it strictly, etc.

The audit of inter-bank business mainly includes the audit of specialized banks and the People's Bank of China, the audit of current documents, and the audit of inter-bank lending.

3. Audit of credit plan and implementation results

This part includes plan management audit, deposit business audit and loan business audit.

(1) Plan management audit mainly includes credit plan execution audit, cash plan execution audit, credit fund management audit and statistical data audit.

The audit of the implementation of the credit plan first examines whether the credit plan correctly implements the principles, policies and relevant regulations of the party and the state; At the same time, review the specific implementation of the credit plan, such as whether the implementation figures in the plan implementation report table are positive iodine, whether the written report is clear, whether it meets the indicators and requirements issued by the superior, and whether the implementation progress meets the needs.

The audit of the implementation of the cash plan mainly examines whether the implementation of the cash plan is compatible with the implementation of the credit plan, and whether the cash management has seriously implemented the national cash management regulations.

The audit of credit fund management mainly checks whether the banks timely and reasonably allocate the fund plan figures of the grass-roots units within their jurisdiction within the credit plan and loan plan approved by the superior bank, whether they regularly check the fund use of the grass-roots units within their jurisdiction, whether they flexibly dispatch the funds within their jurisdiction, whether they have implemented the provisions on the allocation of funds before lending and the management of special funds, and whether they cannot lend without positions and indicators.

The audit of statistical data mainly includes the authenticity, accuracy, timeliness and confidentiality of statistical data.

(2) Deposit business audit mainly includes unit deposit audit and savings deposit audit.

The audit of corporate deposits should first audit the implementation of the basic provisions on corporate deposits, and then audit the management of deposit accounts, such as whether the units that open basic deposit account meet the requirements, whether the opening and access of special accounts meet the requirements, whether the auxiliary accounts and temporary depositors meet the requirements, whether the account opening procedures are complete, and whether there are illegal accounts.

Audit of savings deposits, first of all, audit the implementation of the principle of savings, whether the storage unit adheres to the principles of voluntary deposit, freedom of withdrawal, interest-bearing deposit and confidentiality for depositors; Secondly, audit the implementation of the savings policy; Finally, review the service quality of savings offices.

(3) loan business audit, including industrial and commercial loan audit, capital construction loan audit and technical transformation loan audit.

The audit of industrial and commercial loans should first audit the implementation of the loan system and loan principles, such as whether the loan object meets the prescribed conditions, whether the loan adheres to the three principles of planned loan, corresponding material guarantee and timely repayment, whether the loan meets the requirements of the national industrial policy, and whether the loan purpose is handled according to regulations; Secondly, we should audit the economic benefits of industrial and commercial loans, including the economic benefits of banks and enterprises.

Infrastructure audit should first audit the rationality of infrastructure loans, such as whether the loans meet the following conditions; (1) The product has a market and the production process has passed the standard; (eight) the raw materials, fuel, power and transportation conditions needed for production have been implemented, and there is a reliable "three skins" treatment plan; (2) the construction conditions have been met, and the construction land, equipment, materials and construction strength have been arranged and implemented. ④ The calculation of total investment and payback period is difficult and reliable, and the principal and interest can be repaid on schedule. ② The matching loan for introducing foreign technology and equipment must have a formal contract agreement signed by both Chinese and foreign parties, and foreign exchange funds must be implemented. Anyone who does not meet one of the above conditions cannot provide loans. Secondly, it is necessary to review the implementation of the infrastructure loan plan, such as whether the loan exceeds the planned number, whether it is used according to the prescribed purposes, and whether the loan investment conforms to the national industrial policy. Finally, the economic benefits of infrastructure loans are audited, and the internal economic benefits of banks are assessed through loan fund issuance rate, loan fund utilization string, loan recovery string and loan interest collection string. Through the construction period, new fixed assets, new production capacity, years required to reach the design capacity, annual output value, annual profit and tax, unit production capacity investment, investment payback period, loan repayment period, etc., the economic benefits of the loan project itself are evaluated.

The audit of technical renovation loans mainly includes the audit of the issuance procedures and use of technical renovation loans, the audit of the implementation of technical renovation loan plans, the audit of repayment sources of technical renovation loans, and the audit of economic benefits of technical renovation loans. Attention should be paid to whether the loan conforms to the state regulations and whether it supports blind transformation and redundant construction.

4. Audit of settlement, trust and foreign exchange business

(1) The audit of settlement business mainly includes the audit of the implementation of settlement principles and the audit of settlement methods.

The audit of the implementation of the settlement principle mainly checks whether the three principles of settlement are strictly implemented: ① whether the money and goods are "paid off" and whether there is any arrears; Pet-name ruby whether "safeguard the legitimate rights and interests of both parties", whether in line with the provisions of refusal or overdue payment; ③ Whether to adhere to the principle of "no loans from banks", etc.

Audit of settlement methods includes auditing off-site settlement, including auditing off-site collection and acceptance settlement, auditing off-site entrusted collection settlement, auditing exchange settlement, auditing bill settlement, auditing letter of credit settlement, auditing off-site quota settlement, etc. Secondly, review the settlement in the same city, including check settlement, payment authorization settlement, settlement without collection and acceptance, and collection and acceptance in the same city. Third, audit the purchase settlement of agricultural and sideline products, including cash settlement and transfer settlement audit.

(2) Financial trust business audit mainly includes trust deposit and investment audit, entrusted business audit, agency business audit, leasing and consulting business audit, etc.

The audit of trust deposits, loans and investments mainly examines whether the source of funds meets the requirements, whether the interest rate rises and whether the deposit reserve meets the requirements; For loans, mainly review the implementation of the trust loan system and policies, and review whether compensation trade loans, fixed assets loans and working capital loans meet the regulations and requirements; For investment, it mainly examines whether the investment project is feasible, whether it has been approved and whether the investment management is reasonable.

The entrusted business audit mainly examines whether all kinds of entrusted businesses, such as entrusted loans, entrusted investments, entrusted public welfare funds and entrusted individuals, meet the requirements and fulfill the agreed responsibilities.

The audit of agency business, including the audit of issuing stocks and bonds, the audit of credit visa business, the audit of debt collection, the audit of receipt and payment, and the audit of insurance agency business, mainly examines whether the agency business meets the specified requirements and whether there is corruption and theft.

Audit of leasing and consulting business. For leasing business, it mainly examines whether the leasing unit has legal person qualification, whether the approval procedures for leased equipment are complete and whether the contract has been fulfilled; The consulting business mainly examines whether the fees are reasonable.

(3) foreign exchange business audit, mainly including foreign exchange deposit business audit, foreign exchange loan business audit, international settlement business audit, etc.

The audit of foreign exchange deposit business mainly examines the rationality of foreign exchange deposit, whether the source and use of foreign exchange deposit funds meet the requirements, whether the interest rate of foreign exchange deposit meets the policy requirements, and the ability to pay foreign exchange deposit.

The audit of foreign exchange loan business mainly examines the rationality of various foreign exchange loans and their investment, the implementation of loan term and interest rate policy, and the economic benefits and quality of foreign exchange loans.

The audit of international settlement business is mainly carried out from two aspects: export trade and import trade, and their corresponding export collection and import payment.

The audit of export trade settlement business includes: the audit of letter of credit settlement business, mainly examining whether the procedures of letter of credit are complete and whether the documents are complete; The audit of export collection and settlement business is mainly to examine whether the collection documents (drafts drawn) meet the requirements, and whether the payment terms and collection requirements of the contract between the buyer and the seller are clear.

Audit of import trade settlement business, including: audit of letter of credit settlement business, focusing on the opening and payment of letter of credit; The audit of import settlement business focuses on whether the documents and bills of exchange for import collection are handled according to the prescribed procedures.

The audit of export proceeds mainly examines whether banks settle foreign exchange in time according to regulations, and whether enterprises and institutions have problems abroad.

The audit of import payment of foreign exchange mainly checks whether the bank's import payment of foreign exchange conforms to the approved foreign exchange use plan and purpose, and whether the bank insists on requiring enterprises and institutions to provide foreign exchange quota, foreign exchange use index and supporting RMB approved by the foreign exchange administration department when opening import letters of credit.

Four. Bank audit report

The audit report is a written report written by the auditor who objectively evaluates the audit results at the end of the audit, and it is the official document of the audit conclusion.

Compiling an audit report should not only systematically, accurately and clearly summarize and record the final results of each audit item with concise language, but also make an objective and accurate conclusion on each audit result. At the same time, we should conscientiously sum up the typical experience, affirm the achievements, point out the main responsibility for violating the principles and policies, and identify the culprits or criminals in order to correct the mistakes and learn lessons. So it is very important to write an audit report.

Want meaning.

Compiling an audit report generally includes the following parts.

① Description of the audit task.

② Audit scope and start and end date.

② The main problems found in the process of audit implementation.

④ Evaluation of audit results.

(2) Relevant information. This is an important part of the audit report. It is necessary not only to explain the audit results, the contents of audit records, the data and conclusions related to audit matters, but also to prove the correctness of the evaluation or opinions in the audit report. Because of the variety of information obtained in the audit process, it is necessary to write a good description of the situation selectively and pertinently.