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Examination of documents of financial and credit operations

The main tasks of examination of documents of financial and credit transactions are:
determine the validity of documentary execution of banking operations with the opening of accounts, cash in the accounts;
determine the validity of documentary registration and recording of transactions with the issuance, use and repayment of loans;
determine the validity of documentary registration and recording of financial and banking business activities;
determine whether the current legislation reflected the financial and business operations of the requirements of regulations on accounting and reporting;
determine the validity of documentary reflection of financial and business operations for calculation and payment of taxes by banks and their compliance with data recording and reporting the current legislation;
setting number of persons entrusted with the duty of ensuring compliance of regulations on bank accounting and control.

 A tentative list of issues solved:
Does the documented findings of the inspection report on compliance with current legislation documenting transactions (name of bank) lending, with completeness and accrual and payment of interest on loans to customers (name of the legal entity or surname, name and patronymic of physical persons) by credit agreement (number, date)?
Does the list of documents provided by the bank now (title) to loan funds under the loan agreement, any applicable provisions of the credit?
Do confirmed documentary assets (property) in the company (borrower), pledged under the loan agreement?
Do confirmed documented the amount of losses the bank specified in the inspection certificate (specified control subject), resulting in undue issuance, loan default under the agreement (number, date)?
Do confirmed primary documents and accounting misuse of credit under the agreement (number, date)?
Do confirmed documented compliance with the bank (name) of the statutory transfers to insurance reserves?
Does the file available in the calculation of the debt the borrower (to pay interest on the loan and the repayment of debt) provisions to the bank concluded between the parties of the loan agreement and settlement documents for the issuance and repayment of the loan under this credit agreement?
Does the method of calculation of interest on the bank loan agreement (contract shall contain details) regulations of the lending bank (the name of the bank)?

 However, an examination of the document (involving expert) expert must provide documentation accounting and tax records containing information – raw data to solve the issues. These documents include: Arrival and expense invoices, orders, reports materially responsible persons, card stock control, cash books, materials, inventory, acts of audits, report cards, dresses, acts of acceptance of work, employment contracts, estimated payroll, bank statements, credit authorization requirements, agreements on liability, storage (current) information, journals, orders, memorial warrants for balance sheet accounts, general ledger, balances and other primary and summary documents of accounting and tax accounting and reporting.
If the accounting was carried out in the form of electronic computing, expert accounting registers available in printed form, must duly certified.
If the examination is appointed to verify the findings of the documentary revision, the document an examination (involving expert) says what the findings and the reasons for the doubt (contrary to other materials of the case, proved unconvincing financial inspectors, etc.).
If necessary to determine which documents should be given to expert studies in each case, it is advisable to consult an expert economist.
Documents must be arranged in chronological order (the relevant period), turned up, laced and numbered.

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