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March 20, 2018

Ms. Virginia D. Basco


General Manager
Rural Bank of Rosario (L.U.), Inc.
Rosario, La Union

Dear Ma’am:

In connection with the Internal Audit of your office, kindly furnish the certified statements and
schedules of the following format and headings as detailed in ANNEX-A.

Please submit / make available for review/inspection all schedules on March 23, 2018.

Kindly give your utmost cooperation to expedite the audit.

Very truly yours,

Ellen Joy O. Baruc


Internal Auditor

Extension Office – Mar.23-26, 2018


H.R. Dept. – Mar.27 – April 2, 2018
Acctg. Dept. – April 3-6, 2018
Compliance - April 10-11, 2018
LIST OF INTERNAL AUDIT REQUIREMENTS

HEAD OFFICE (Extension Office, Accounting, HR, Compliance Office)

Cut-off Date: January 31, 2018

ACCOUNTING SECTION

1. Copy of Statement of Financial Position and Statement of Comprehensive Income.


2. Schedule of cash holdings one month prior to cut-off date.
3. Schedule of Due from Banks and Investments Held to Maturity and its corresponding Bank
reconciliation.
4. Schedule of Dormant Accounts
5. Schedule of Top 20 depositors.
6. List of regulatory reports submitted to BSP, PDIC, BIR, SSS etc.

FIXED ASSETS

1. Schedule of Furnitures, Fixtures and Equipments.


2. Photocopy of ownership of purchased assets especially real properties if already in the name of
the bank.
3. Photocopy of Insurance Policy of Furnitures, Fixtures and Equipt.

OTHER ASSETS

1. Schedule of Accounts Receivable


2. Schedule of RCOCI
3. Schedule of Shortages
4. Schedule of Prepaid Expenses
5. Schedule of Other assets

AMLA

1. List of CTR submitted to Head Office three (3) months as of cut-off date.
2. Copy of KYC testing of Compliance Office
3. List of updates on MLPP
4. Copy of AMLA registration form.
5. Schedule of AMLA seminars conducted

OTHER LIABILITIES

1. Schedule of Accounts Payable


2. Schedule of Accrued Interest and Other Expenses
3. Schedule of Other Liabilities (Income Tax, Withholding tax, BIR Payable, SSS (Premiums, Loans,
Collection, Pension), HDMF premiums and PHIC premiums.
COMPLIANCE SYSTEM

1. Schedule of Reserved Retirement of Officers and Employees


2. Compliance testing plan/activities
3. Monitoring tool of Regulatory reports
4. List of updates on compliance system

GENERAL INFORMATION

1. Schedule of Officers/Employees family tree up to 3rd degree of consanguinity and affinity


2. List of Duties and Responsibilities of Officers and Employees
3. List of resigned and terminated personnel from December 31, 2016 to cut-off date
Name Position Dept./Unit Date Resigned Reason for Leaving
/Terminated
4. List of Trainings / Seminars attended by Officers and Employees from the date of hiring to cut-
off date.
5. Strategies applied to ensure security of back-up files, records and computer
6. Succession Plan
7. Security Manual
8. List of Updates on Employees Manual