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Memorandum of Changes (MOC) - Practical aspect in preparing Various MOC in Bank Branch Audit

Автор: CA Sansaar

Загружено: 2022-03-24

Просмотров: 11382

Описание: #CASansaar #BankBranchAudit #MOC
Memorandum of Changes (MOC) - Practical aspect in preparing Various MOC in Bank Branch Audit discussed by CA. Vivek Khurana.

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   • Memorandum of Changes (MOC) - Practical as...  

Independent Audit Report & MOC is also Part of Audit Report.

Memorandum of Changes (MOC) Memorandum of Changes more often referred to as MOC is an important document enclosed with the Bank Audit Report whenever the Auditor observes significant issues effecting the Financial Statements of the Bank. Because Financial Statements of the Bank are prepared on Real Time Basis

DISCLAIMER :-

This Video is for the purposes of information / knowledge and shall not be treated as solicitation in any manner or of for any other purposes whatsoever.

It shall not to be used for any legal advice /opinion and shall not to be used to rendering any professional opinion. Viewers are advised to kindly go through to original Government publications / notifications and published case laws or judicial pronouncements.

The statements and opinions expressed in video are those of the speaker and do not necessarily reflect those of the CA Sansaar or any of its employees. CASansaar Team does not take any responsibility for the views of the Speaker.

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Bank Audit for First Timers
RBI latest Guidelines on Bank Branch Audit
Bank Audit 2022,
NPA Identification,
Bank Statutory Audit 2022,
Bank Branch Audit 2022,
Bank Branch Statutory Audit 2022,
NPA Classification,
Income Recognistion,
Categories of NPAs,
Practical Guide for Statutory Bank Branch Audit for the First Timers,
What is non performing assets in India?
What are the different types of audit in the bank?
How do you pass MOC?
How do you audit a bank branch?
What is bank audit process?
When an asset becomes non performing asset?
Is NPA a standard asset?
What is NPA and its effects?
How to do Bank Branch Audit,
Bank Branch Audit for First Time,
How to check NPA in Bank Branch Audit,
How to check advances in Bank Audit,
Bank Branch Audit Updates,
Non-Performing Assets In Banks: A Case Study on Indian Banks,
Checklist for Statutory Audit of Bank Branch Audit,
Updates on Bank Branch Audit,
Statutory Audit of Banks,
Categories of NPAs,
Bank Branch Audit Updates,
What is NPA and example?,
What is MOC bank audit?
How do you pass MOC?
How do you audit a bank branch?
What are the steps involved in bank audit?
What are the causes of non-performing assets?,
What is NPA in bank PDF?,
What are the problems of NPA?,
IRAC Norms – NPA Case Studies,
Classification Norms - ASSET CLASSIFICATION,
Guidelines for classification of assets,
Audit of Advances,

Audit of Deposits,
Non-Performing Assets of Commercial Banks: A Case Studies,
A Study on Analysis of Non -Performing Assets,
Non-Performing Assets of Commercial Banks,
Verification / Audit of Advances,
Classification of Advances,
Date of NPA is very Important,
Identification of NPAs – Important Points,
Asset Classification to be borrower-wise and not facility-wise.
Availability of security / net worth of borrower / guarantor.
Identification of NPAs – Non-Financial Parameters,
IRAC Norms,
Audit Report & MOC
Types of MOC - Memorandum of Changes,
Identification of NPAs - IRAC Norms,
Cases where MOC - Required,
Income Recognistion, Assets Classification and Provisioning pertaining to Advances,
RBI Master Circulars on IRAC Norms,
Criteria for identification of Advance as Non Performing.
Audit of other items in Balance Sheet,
Nature of MOC - Memorandum of Changes,
Audit / Verification of other items in Balance Sheet of Bank,
Audit / Verify of Income & Expenditure,
Audit Report & MOC,
Audit Report as per format prescribed by ICAI,
Independent Audit Report & MOC is also Part of Audit Report,
Upgradation of loan accounts classified as NPAs.
Banking Sector Reforms and NPA,
Certificates for IRAC Status of Credit Exposure etc,
MOCs can be categorized into following heads.
Points to check while passing MOC,
Compare list of NPA with Last Year,
RBI Master Circulars on IRAC Norms,
Summary of MOC - Memorandum of Changes in Audit Report,

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