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18. (a) have you a rule book or books or
WRITTEN INSTRUCTIONS covering all
Aspects of your business which
clearly
Define the duties of each employee?
(b)Is
the attention of each employee drawn to these instructions and to their duty
of compliance therewith?
(c)are the duties of each employee arranged so that no one
employee is permitted to control any transaction from commercial to
completion.
19. (a)have you designated an officer or other
employee who is charged subject to supervision by your
board of directors, with responsibilities for the installation , maintenance
and operation of security devices and for the development and administration
of a security programme?
(c)are employees trained( and re-trained from time to time
)in security procedures ?
20. (a) are unannounced and irregular changes
made in the
position of employees within a
particular job strata?
(b)
are all employees required to
take an
uninterrupted holiday of at least two
weeks
in each calendar year during which
they
perform no duties and are required to
stay away from bank premises ?
20. (a) is joint custody is established and
maintained
for the safeguard of:-
(i)
property
while in safe or vaults?
(ii)
All keys to safes and vaults?
(iii)
Codes ,cyphers
and test keys
(b)is
dual control established and maintained for handling of :
(i)
all
types of securities , negotiable and non negotiable instruments and unissued and blank forms of said items?
(ii)
The reserve supply of official cheques ,
drafts and unissued travelers cheques?
(iii)
Dormant accounts of depositors?
(iv)
Codes ,cyphers and test keys ?
22.(a) is there an internal
audit dept.?
(c)
if so .
(i)
is
there an “audit and control procedures” manual?
(ii)
How many people are employed in
the internal audit dept?
(iii)
How often are full internal
audits made?
(iv)
Are audits made regularly or on
surprise basis?
(v)
Are all premises
, including computer centers and facilities included in the audit?
(vi)
Is the person responsible for
the auditing forbidden to originate entries ?
23. state the name of the independent firm of
chartered
accountants or professional auditors
or other
competent authority who fully audit
your
accounts annually
in addition
, please state
(a)
frequency of audit
(b)(I)
does the audit include all banking office?
(ii)if not ,
what extent does the audit take?
(c)do the auditors visit all branches ?
(d)(I)
does the firm or authority regularly review the system of internal control
and furnish written reports ?
(ii)if so do
these reports go directly to the board of directors ?
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