BANKING AUDIT
A Study on Effectiveness and Efficiency of Public and Private Sector banks in GVMC of Andhra Pradesh State
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The first business software applications were mostly in the domain of finance and accounting. Computers were audited using sampling techniques. An auditor would collect the original paper statements and receipts, manually perform the calculations used to create each report, and compare the results of the manual calculation with those generated by the computer. However, these exercises also sometimes yielded findings of fraud. Fraud activities ranged from data entry clerks changing check payees to programmers making deliberate rounding errors designed to accumulate cash balances in hidden bank ...
The first business software applications were mostly in the domain of finance and accounting. Computers were audited using sampling techniques. An auditor would collect the original paper statements and receipts, manually perform the calculations used to create each report, and compare the results of the manual calculation with those generated by the computer. However, these exercises also sometimes yielded findings of fraud. Fraud activities ranged from data entry clerks changing check payees to programmers making deliberate rounding errors designed to accumulate cash balances in hidden bank accounts. As auditors recognized repeating patterns of fraud, they recommended a variety of security features designed to automatically prevent, detect, or recover from theft of assets. Nowadays, information systems audit seems almost synonymous with information security control testing. In this research work one more step is walked in the way of Banking Audit under Public and Private SectorBanks.
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