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Banking Audit Experience

20+ years of specialised banking audit expertise — Statutory, Concurrent, Revenue, Stock, Credit and IS Audits — for India's leading nationalised banks. RBI and IBA Empanelled.

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Years of Banking
Audit Experience
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Types of Bank
Audits Conducted
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Major Banking
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Empanelments
RBI & IBA

Reserve Bank of India (RBI)

The firm is empanelled with the Reserve Bank of India — a recognition given only to CA firms meeting stringent quality, capacity and experience criteria. This empanelment allows the firm to undertake statutory and specialised banking audit assignments.

IBA — Agency for Specialised Monitoring

Empanelled by Indian Banks' Association (IBA) as an Agency for Specialised Monitoring (ASM) — providing independent monitoring of stressed bank accounts, verifying progress claims and reporting to lender consortiums.

Assignments Handled For

The firm has extensive experience conducting multiple types of audit assignments for the following categories of banking institutions.

State Bank of India
Nationalised Bank
Statutory Branch Audit, Concurrent Audit, Stock Audit
Punjab National Bank
Nationalised Bank
Statutory Audit, Concurrent Audit, Revenue Audit
Canara Bank
Nationalised Bank
Statutory Branch Audit, Stock Audit, Credit Audit
Indian Bank
Nationalised Bank
Statutory Audit, Concurrent Audit
Bank of India
Nationalised Bank
Statutory Audit, Revenue Audit
Co-operative Banks
Multiple Institutions
Statutory Audit, Internal Audit, Compliance Review

Types of Banking Audits We Conduct

Statutory Branch Audit

Annual statutory audit of bank branches covering financial statement audit, LFAR preparation, compliance certification and RBI reporting.

  • Financial Statement Review
  • Long Form Audit Report (LFAR)
  • NPA Classification Review
  • Capital Adequacy Verification
  • Statutory Compliance Report

Concurrent Audit

Real-time examination of banking transactions and operations to ensure continuous compliance and early detection of irregularities and fraud.

  • Daily Transaction Review
  • Loan Disbursement Monitoring
  • KYC & AML Compliance
  • Treasury & Investment Audit
  • Monthly Concurrent Reports

Revenue Audit

Detection of revenue leakages in interest income, fee collections and commission — ensuring accurate and complete income recognition by banks.

  • Interest Calculation Verification
  • Fee & Commission Review
  • Revenue Leakage Report
  • Income Overstatement Check
  • Recovery Reconciliation

Stock Audit

Physical verification of stocks pledged or hypothecated to banks — assessing quality, quantity and valuation accuracy for credit risk management.

  • Physical Stock Verification
  • Quality & Condition Assessment
  • Insurance Coverage Review
  • Stock Valuation Report
  • Drawing Power Calculation

Credit Audit

Post-sanction credit audit of large loan accounts — examining end-use, security compliance and covenant monitoring for large corporate exposures.

  • End-Use of Funds Verification
  • Security Documentation Review
  • Financial Covenant Monitoring
  • NPA Risk Assessment
  • Credit Audit Report

IS Audit

Information Systems Audit by our DISA-qualified partner — covering IT governance, CBS controls, data security and cyber risk for banks.

  • CBS System Controls Review
  • Access Management Audit
  • Data Security Assessment
  • Disaster Recovery Review
  • Cyber Risk Report

Agency for Specialised Monitoring (ASM)

MNCAgra.co is empanelled by the Indian Banks' Association (IBA) as an Agency for Specialised Monitoring (ASM) — one of the most prestigious empanelments available to CA firms in India's banking sector.

ASM assignments involve independent monitoring of stressed accounts in lender consortiums — verifying project progress, asset utilisation and fund utilisation — providing banks with objective, third-party monitoring reports for large stressed assets.

ASM Assignment Scope
Independent monitoring of stressed accounts
Progress verification of funded projects
Verification of fund utilisation
Asset adequacy assessment
Consortium lender reporting
Quarterly/Monthly monitoring reports
Forensic review where required
Recommendation on NPA classification

Banking Audit Requirement?

Get in touch with our banking audit specialists. We are empanelled with RBI and IBA and available across 4 city offices.