CHECKLIST FOR AN IN-HOUSE BANK RECONCILIATION AUDIT

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    People make mistakes, and so do banks. That is why data entry outsourcing companies cross-check our chequebooks against our bank records if somebody incorrectly entered a figure. It is much more crucial for your business than for your account because commercial payments and withdrawals are far more frequent. 

     

    Internal and external audits are critical for successful risk mitigation in the organization; thus, it is crucial to ensure they are done correctly. As a result, here are some of the most important procedures in evaluating your companys bank reconciliation statements. 

     
    Check Your Balances 

     

    Assume your accounting staff just finished reconciling your financial statements from the previous month. You will need the financial statements, a photocopy of your ledger, and the reconciliation statement to do the audit. The first stage in the audit is to compare the final amounts on the three documents. 

     

    Check Transactions 

     

    Auditing is the next stage to double-check that the individual account transactions match up. Look over the bank ledgers accounts. Check your bank statement for every withdrawal, check, or deposit to determine if it has been recorded. Verify the ledger to the reconciliation of accounts if you discover any that arent recorded properly. 

     

    Look for Odd Transactions 

     

    Some items are more difficult to reconcile than others. You may write somebody a check, and they may leave it unclaimed for a month. At times, you deposit a check, and it is returned to you by the bank.Verify that your reconciliation statement is for red flags. It is possible that you will have to act at some point. For example, if a consumers check bounced, you must contact that person and take payments. 

     

    Look for Unmatched Details 

     

    Any transactions that dont match your ledger accounts and bank statement should be highlighted. These are frequently the result of monies that haven’t cleared yet or checks that haven’t cleared yet. These things are reconciling, and they should be included in your bank reconciliation record, along with a detailed explanation of the disparity. 

     

    Pay Attention to Details 

     

    Audits are not everyones idea of a good time. Its easy to skip a few stages, especially if you have several bank accounts. Why go over the specifics of each entry if the ledger balance and bank balance have already been reconciled? The answer is that minor details can indicate significant problems. It is possible that someone entered the data incorrectly, resulting in an inaccurate payment. It can also indicate fraud or an issue with the way you bill your clients. If you cant figure out whats causing the problems, keep looking until you do.