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SETTLEMENT OF AUDIT
Ahsan Tarique
CONCEPT OF AUDIT & NEED FOR AUDITING
The word audit is derived from the Latin word audire which means
to hear. In past, whenever the owners of a business suspected fraud, they
appointed certain persons to check the accounts. Such persons sent for the
accountants and heard whatever they had to say connection with the
accounts. Auditing is defined as a systematic and independent examination of
data, statements, records, operations and performances of an enterprise for a
stated purpose.
GENERIC RISK & CRITICAL CONTROL FUNCTIONS
In many cases of audit: Internal, External,
(c) Financial,
(d)
Commercial.
Although
Business
Power
&
vide Administrative
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-03But According to BDBL Service Rule-2011, Banks shall abide by the provisions
of The Bangladesh Shilpa Bank Employees Service Regulations, 1991 and The
Bangladesh
Audit
&
Commercial
Audit.
Internal
Audit
mainly
focuses
on
.The Department of
operation.
Whether any shortfall in maintaining provision
KYC , CTR,STR
Irregularities in Rephasement of loan
Irregularities in Foreign exchange business
Compliance and Implementation of Core Risk Management
Commercial Audit
Commercial Audit Directorate is empowered to conduct audit of all NCBs and financial
institutions.
Common Objections Related To Commercial Audit
Commercial audit team tries to investigate whether banking transactions do
not meet vat,tax and other govt revenue. This type of audit focuses on whether
related govt rules & regulations are followed in branch expenditure or not.