Our Bank Branch Internal Audit Work Program is designed to provide a structured approach for conducting internal audits in banking institutions. This tool serves as a valuable resource for bank branches aiming to meet regulatory requirements and maintain governance standards. It includes detailed audit procedures across 13 samples, each tailored to specific banking functions such as cash handling, account management and security protocols.

Each sample covers a wide range of areas critical to bank branch audits, including cash management, certification of checks, handling overdrafts, night deposits, safe deposit boxes and wire transfers. With its structure and diverse coverage, this program enables bank branches to adopt a systematic approach to auditing, fostering operational integrity and adherence to best practices. Additionally, this tool equips institutions to safeguard their operations while meeting the expectations of stakeholders and regulators.

Audit work steps include:

• Obtain all tellers’ proof sheets and the branch recap sheet as of the review date.
• Ensure that a signed copy is received back from EDP daily. (It must be signed on the “Received By” line.)
• Verify for selected depositors who utilize the night depository that a signed and current contract between the bank and the depositor is on file and in compliance with bank policy.
• Review the daily official check issuance log and ensure that it is being completed properly and proven and initialed daily.