What is included in the bank check

1. Whether the cash in hand has established account books and whether it is recorded every day.

2. Check whether the accounts of cash in stock, **, important blank vouchers are consistent, whether there are white slips arriving at the warehouse or misappropriation of treasury funds, and check whether the stamps are kept in accordance with the regulations; Whether the self-service equipment is in accordance with the provisions of the machine to clean the machine and add money, check whether the accounts of the day's cash box are consistent.

3. Whether the RMB ticket sample and ** ticket sample are kept in the cabinet and whether the accounts are consistent.

Fourth, the whole bundle of inventory cash, whether it is neatly placed according to the regulations, whether the loose cash that is unbundled and dismantled, whether it is stored in the cabinet, whether there are rat bites, insect moths, mildew and other accidents, whether the warehouse is tidy, and whether there is a storage of personal belongings or other items.

Fifth, whether the cash and ** in and out of the warehouse are handled in accordance with the provisions of the warehousing procedures, whether the inbound and outbound tickets have the signature of the cashier, whether they are kept in a special folder and bound on a monthly basis.

Sixth, whether the tail box and the damaged coupon box for storage in the warehouse are double-locked and sealed.

7. The implementation of safety measures such as fire prevention, anti-theft, waterproof, moisture-proof and joint prevention and security in the warehouse.

8. Whether the use and custody of the main and auxiliary keys and passwords of the vault comply with the regulations.

9. Access the surveillance video to check the daily execution of the double management library and the double library; 10. Check whether the library has been recorded, and whether the problems recorded have been rectified.

In order to effectively prevent the occurrence of various cases and operational risk events and further improve the level of financial services, the Bank of Communications will be held before and after the National Day holiday.

The Jiangxi Provincial Branch conducted a comprehensive self-inspection and surprise spot check on the cash warehouse, voucher warehouse and collateral warehouse of the management department and business unit under its jurisdiction.

The bank grasped the key links, highlighted the key contents, and adopted the form of inspection in the form of a combination of self-inspection of each business unit and random inspection of branches, a combination of on-site inspection and video spot check, and specially formed an inspection team to go to the subordinate outlets and departmental warehouses to conduct on-site inspections of cash inventory, self-service equipment, vouchers, etc. together with the person in charge.

At the same time, the business environment of the outlets, the hygiene of the hall, the standardized service, the housekeeping and other work were inspected and supervised to ensure that there are no risks and hidden dangers, and effectively improve the ability and level of case prevention and control, so that the public can enjoy financial services with peace of mind.

It is reported that the bank's lending center also launched the mobile terminal inventory search method for the first time, and conducted a comprehensive inventory of the corporate and private collateral warrants stored in the collateral warehouse, and the accounts of the bank were consistent with the facts, effectively ensuring the safety of the physical assets of the branch.

In the future, the bank will gradually realize electronic system checking, carry out systematic and compliant digital management, and further strengthen risk management.

efforts to ensure the healthy development of various businesses.

Checking refers to the teller carrying out daily account rolling, or the accounting supervisor and the person in charge of the branch checking the teller.

The contents of the library include cash, broken coins, important blank vouchers, ** and other valuable documents. Well, there are also relevant seals and seals.

<> bank confirmation is the process by which a certified public accountant obtains and evaluates audit evidence through a statement of relevant information and current status directly from a third party in order to obtain information that affects the identification of financial statements or related disclosures.

The CPA shall determine whether it is necessary to implement the letter to obtain sufficient and appropriate audit evidence at the level of determination. In making a decision, the CPA should consider the risk of material misstatement at the level of identification assessed, and how the audit evidence obtained through the implementation of other audit procedures reduces the risk of the inspection to an acceptable level.

When confirming the confirmation, the certified public accountant should consider the business environment of the audited entity, the effectiveness of internal controls, the nature of the account or transaction, the habitual practice of the respondent in handling the confirmation letter and the likelihood of replying to the letter, etc., to determine the content, scope, timing and manner of the confirmation.

The contents of the bank reconciliation check include: the amount of receipt and payment, the type and number of settlement vouchers, the income of the company, the purpose of the expenditure, the time of occurrence and the balance of the deposit. If it is found that there is an error in the bookkeeping of the unit, it should be corrected in time; If there is an error in the bank's bookkeeping, the bank should be notified in time to find out and correct it.

In the case that there is no error in the bookkeeping of both parties, the existence of unreached accounts will also cause the enterprise to have the phenomenon of inconsistency between the balance of the "bank deposit journal" and the balance of the "bank statement".

Bank Reconciliation Explained.

Bank reconciliation refers to the reconciliation of the book balance of the "bank deposit journal" with the balance of the "bank statement" transferred from the opening bank to find out whether the account is consistent.

Accounts not reached. Unreached account refers to the amount that has been recorded by one party due to the time difference between the enterprise and the bank due to the time difference between the settlement voucher and the other party has not received the settlement voucher.

There are 4 situations in which the outstanding account is reached:

1. The enterprise has received the account, and the bank has not yet received the payment.

2. The enterprise has paid into the account, and the bank has not yet paid into the account.

3. The bank has received the account, but the enterprise has not yet received the receipt.

4. The bank has paid into the account, but the enterprise has not yet paid into the account.

Reconciliation account scope and period.

1. Scope of reconciliation accounts: The settlement accounts, fixed deposit accounts, call deposit accounts, margin accounts and loan accounts opened by corporate depositors in various branches of the bank are all within the scope of supported reconciliation.

2. Reconciliation cycle: The reconciliation cycle is the frequency of balance checking, including monthly, quarterly, semi-annual and default, only one of the four can be selected, and multiple selections are not supported.

Bank reconciliation role.

The function of bank reconciliation is to find out all the outstanding accounts by checking the records of the "bank deposit journal" of the enterprise with the "bank statement" records provided by the opening bank, and to make the balance of the adjusted "bank deposit journal" consistent with the balance of the adjusted "bank statement" by compiling the "bank deposit balance reconciliation table".

The actual amount of bank deposits is ascertained by checking them against the statements transferred from the depositary bank. Where there are multiple or omitted records, they should be corrected or supplemented in a timely manner. It is then reconciled with the statements taken from the bank one by one.

The main points are as follows: video surveillance system.

1. Check whether the video monitoring is normal and whether the hygiene maintenance is good.

2. Check whether the number of images of each camera probe in the "display screen" is complete and clear.

3. Check whether the quality of video playback is good.

4. Check the daily handover and registration of operators.

5. Check whether the bulletproof glass, doors and windows of the counter are wiped clean, whether it affects the recording effect of the camera, and whether the camera lens is wiped clean regularly.

Only the safety facilities in the warehouse can be inspected, and the cash and other inventory objects shall not be counted.