Guideline for Audit Team of Auditing Branch office.

Subject :  Guideline for Audit Team of Auditing Branch office.

Audit is a Photography or mirror of the organization by which the organization management can know the real picture of its financial condition, impact of its program, given the existing social economic situation, can justify program and organization can know all the conditions, fact and also present status. The cleanness of financial transaction can be ensured by the auditing, begging the transparency and the accountability to all. In a Financial organization like the dynamic organization Grameen Bank the importance of audit is very big. An Auditor is not just only auditor; he is a Trainer, a Motivator, Felicitator, and Executor of the Program, a Co-fighter of Field staffs and an organizer of work schedule. An auditor of Grameen Bank, he is not auditing or discovering only errors of other, also he is playing an active role to cure all error, show the way for rectifying for next work and he is giving the direction how to run the organization smoothly and without making any error in future. During the period of Branch Audit it can be possible to perform this important duties "if an auditor will be well known about his duties, then he will be a good auditor".  

1.0        Object of Auditing:

        The basic rule or principle and also purpose of audit is very wide. In one sense whether the organization is running his business according to the guideline providing by the organization, whether there in any problem of execution of guideline, if so what is the problem and also find out that the organization is working according it purpose and also according to Memorandum of Articles. It also detects the prospect and gives proposal.  Whether there is any need to change or should add new guideline or enlargement or cancel the guideline or introducing new idea or principle according to need of organization. If find out any violation of guideline or discover misappropriation etc, inform it to the management and give all kind of possible help for developing the standard of Branch. The main several characteristics or objects are noted below:

1.1         Motivate Branch staffs and members about Bank's new Program.

1.2        Teach bank staffs about the program / Circular, working procedure of the organization and explain all to them by training or by arranging workshop.

1.3        Teach Bank staffs and members about the use money properly; keep financial transaction and preserve the books of accounts and pass books and system of record keeping.

1.4        During the period of center visit the auditor must detect the weaker side of the center and to motivate members how to standardized the center and to develop the center activities. In the necessary sector audit can write in the attendance register the subject matter, explain is their duties and brief them all necessary activity to recover the weakness of center. During the period of open discussion in the office audit will make comments about their duties, notice them about the default or weakness of the center and what they are thinking about the future status of the center also mention about the view of the center in the management report.