This module introduces the core concepts of bank branch audit, covering the evolving regulatory landscape, prudential norms, and asset classification framework. It explains how non-performing assets (NPAs), provisioning requirements, and restructuring guidelines influence audit procedures. Learners develop foundational knowledge required to understand advances, compliance expectations, and risk-based audit approaches in modern banking environments.

This module focuses on audit objectives, regulatory treatment of restructured accounts, audit scope, and professional standards. It explores statutory audit requirements, concurrent audit mechanisms, dual control systems, and audit planning methodology. Learners gain practical insight into risk assessment, internal controls, and regulatory compliance essential for effective branch audit execution.

This module examines credit appraisal, post-sanction compliance, deposit management, and KYC implementation within bank branches. It emphasizes loan documentation, monitoring of advances, deposit classification, and prevention of money laundering risks. Learners build competency in evaluating credit risk, ensuring regulatory compliance, and auditing high-risk operational areas.

This module addresses operational controls and housekeeping procedures within bank branches, including cash retention limits, remittance management, voucher verification, periodical returns, sensitive stationery custody, and locker maintenance. It equips learners with practical audit techniques to detect operational lapses, safeguard assets, and ensure regulatory adherence.