Sr. no.

Sub Process

1 AML Compliances

2 Gift/Trophies/ID card

CMS Pickup process & Claim

3
documents processing

4 Cheque Process

5 Petty cash process

6 CCTV

7 Documents
7 Documents

8 Register

9 Area
10 Abstracts and Certificate

11 FAR
12 IT related

13 POSH

Other
 Particulars
During Audit the BOPS & other employees completed the training and certificate was shared and documented.
Check whether the BOPs have the knowledge about the latest AML guidelines/Questionnaire
No control on stationery/gift/trophies available at branch.
Check whether the gift/trophies/ID card/ visiting card related to ex- employees kept in the branch
Check whether the CMS person is available or not for the collection of cheques. Also link this with the frequency of the cheq
respective branch
Check whether the authorised CMS person is coming for the collection of the cheques

Delay in receipt date generation and as per proposal received date.

Check whether the claim documents received at branch being sent to concerned team on a timely basis
Check whether there is any bounced cheque found at the branch

Check whether any post dated cheque or back dated cheque for more than 3 days found in the branch

Check whether the petty cash balance confirmation not sent by the 10th of next month

Check whether the petty cash card in the custody of the BOPs
Check whether the name on the petty cash card belongs to the employee other than the BOPs
Check whether all the bills have been sent to the corporate office for the recording before the 10th of the next month

Physical verification of the cash along with sign and stamp of the branch BOPs

Check the positioning of the CCTV

Check whether the all the CCTV is in working condition

Check the footage of the Sunday from 7 PM to 11 PM night on fast forward

Check the storage of CCTV footage of last 30 days

Check whether the GST details being displayed at the outside of the branch

Check whether the GST certificate not visible on the notice board
Verify branch Admin file with Lease Agreement and all related docs is available or not
Verify Vendor NOC for last quarter is available or not
Verify any pending bill of the MSME is available in drawers along with ageing

Check the control sheet stating that the specific no of the workstation and cupboard related to the specific employees
Verify all workstations and cupboards are numbered
Verify DG set available and log book maintained for same or not

Verify Visitor Register for daily entry & signature

Courier Inward register (1 for all)

Courier Outward register (1 for all)

Key (branch/duplicate/server key) register was not available.

Petty cash register

Claim Inward and Outward register

Employee Attendance register and also check whether all the employees doing entry of coming or going

Assets Register for periodical check

Check whether the employee is doing entry in the register together at the month end
Branch Timings to be displayed outside the office 9:am to 6:00 Pm, (Monday to Saturday)
Registered address of the corporate to be displayed outside the office
Fire Extinguishers available or not in the branch and also check the last QC done on timely basis

Check the fire extinguisher pressure gauge

Conduct interview of the employees and housekeeping staff related to the training for opearating the fire extinguoshers
Check whether the Glossing board not glowing
Toilets should be clean and tidy at all times (liquid hand wash and tissue paper should be in place), Floors to be cleaned da
and should be neat and tidy, All the desks to be cleaned daily and chairs should be arranged in a proper or

Ensuring that A/C's, UPS, Generator are serviced at regular intervals (check job cards with dates)

Server room and store room should be under lock and key, there should not be any material

First Aid box with non expired medicine

Proper Pest Control (To ensure no insects) and also check whether the almirah or cupboard being damaged by the termite

(a) Abstract of Payment of Gratuity Act,1972

(b) Abstract of Minimum Wages Act

(c) Abstract of Payment of Wages Act,1936 & 1948

(d) Abstract of Contract Labour Act,1970

(e) Abstract of Maternity Benefit Act

(f) Abstract of bonus act

g) Abstract of provident fund

h) Abstract of sexual harassment of women at workplace act

i) Equal remuneration act 1976 (doubtful whether it is required to be displayed or not)

(a) Shops & Establishment Certificate or trade License

(b) IRDA Certificate

Ombudsman Poster

Grievance poster

Holiday list of current year

Form U ( In Short : Abstract of the Act Rules) Gratuity

Form B/F - This is mandatory for all the branches. (Shop & Establishment act)

Service TAT poster

Leave & Holiday Policy

Professional Tax Certificate, if applicable

Fire/ Ambulance/police/ Child safety/ Women Safety displayed or not

No Smoking board

Fixed assets were not found in physical verification (fixed assets register vis-à-vis physical)
Excess fixed assets found during physical stock (fixed assets register vis-à-vis physical). Ignore the assets of the building own
assets
Fixed Assets were not found in working condition/damaged during physical verification.
Check whether the USB is accessible to the system

Check whether the antivirus is up to date in the system

Check whether any site is downloaded in the system of the employees by which employee can share the files with the outsid

Check whether the oracle access is accessible to the system

Check the POSH training certicate of all the employees of the branch

Note the timing of the coming of the BOPs in the branch

Late opening of the branch

Check the status of the branch on the google that it is showing the closing on the Saturday too and timing

Check Google display the same address as the website and the registration form submitted with IRDAI

"Religare" word displayed on security board and notice board

Check whether the Aprajita vendor is visiting the brnach for the testing of the compliance (Check Visitor register and ask fro
points noted by the Aprajita Vendor for Non-Compliance resolved

Check the last physical review of the fixed assets by self testing process and also ask about the report and check whether th
noted in the self testing ebing informed to the corporate team and other than that we have noted any deviation

Open the drawer of the BOPs :

1) KYC Documents related to the customer
2) Last month proposal form or the cheques
3) Policies of the customer not distributed to the customer and have been kept in the drawer
4) Bill of MSME Vendor
5) Claim documents
6) Documents and Invoice related to Another Branch
Check whether the vendors bills and utility bills timely not submitted/ dispatched to corporate office. Also check whether th
related to MSME vendor

Check whether the BOPs have the sound knowledge about the company products

Check whether there is any ID sharing being happening in the branch

Check the stamp duty is being paid into the rent agreement
 Documents required
Screenshot of HRMS portal of available employees
Voice recording between the auditor and BOPs
Pictures of unused gift/trophies/Stationery
Pictures of unused gift/trophies/Stationery/ ID Card/ Visiting card
1. Picture of the Authorisation letter
2. Entry of the CMS person in the visitor regitser for the last one month
Entry of the CMS person in the visitor regitser for the last one month
clear picture of the notice board and specific picture for the GST certificate displayed on the notice
board

1. All the proposal form are sent to the corporate office for the storage twice in every month
2. Need to take the pictures if any auditor noted the proposal form of 15 days back
Need to take the pictures of the all the bounced cheque
Need to take the pictures of all the cheques and specifically mentioned the forward dated cheque and
back dated of more than 3 days
Screenshot of the mail sent to the corporate team and report if the balance confirmation is not sent
till 10th of the respective month

1. Take photo of the petty cash card showing the name of the BOPs and report in case the card is
issued in some other name or ex employees
2. Take the sign off and stamp from the BOPs on the physical verification sheet of the cash
3. Take the pictures of all the bills found in the drawers and highlight the bills if any before 10th of the
month
Need to take the pictures of the angles of the CCTV and highlight if any blind spot is noticed during
physical visit

Need to take the pictures from the screen that all the CCTV is working as mentioned in the FAR and if
not working then specifically highlight this

While watching the recording for the last 30 days, if any auditor noticed something suspicious activity,
Please take the recording of the same and highlight this

Take the picture showing the recording of the last 30 days CCTV recording can be seen

Picture of the GST Board displayed at the outside of the branch

Clear picture of the notice board and specific picture for the GST certificate displayed on the notice
board
Take the picture of the lease agreeement
Take the pictures of the vendor NOC if available
Take the pictures of the all the bills and specifically highlight the invoice for more than last 45 days
Take the picture of the control sheet if available
Take the pictures showing that the cupboard and workstation are numbered or not
If DG available then take the photo of the log book
Take the picture of the register along with the name and also needed the pictures of the recent last 1
month entries
Take the picture of the register along with the name and also needed the pictures of the recent last 1
month entries
Take the picture of the register along with the name and also needed the pictures of the recent last 1
month entries
Take the picture of the register along with the name and also needed the pictures of the recent last 1
month entries
Take the picture of the register along with the name and also needed the pictures of the recent last 1
month entries
Take the picture of the register along with the name and also needed the pictures of the recent last 1
month entries

Take the picture of the register along with the name and also needed the pictures of the recent last 1
month entries

Take the picture of the register along with the name and also needed the pictures of the recent last 1
month entries

Pictures of the last entry date in the register

Picture needed
Picture needed
Pictures of all the fire extinguishers as mentioned in the FAR

Take the pictures of all the fire extinguisher pressure gauge and specifically highlight if pressure is low
Need the audio recording of the same
Take the pictures - Light glowing or without light glowing both

Do the video recording of the same

If any AMC, then take the pictures of the service card and also locate the entry in the visitor register
Take the photo of the server room

Take the picture of the first aid box and also take the pictures of the expired medicine if any noticed

1. Check whether any furniture is being damaged due to termite. Take the picture of that
2. Take the picture of the last pest control happened record and also locate the entry in the visitor
register

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts
Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts

Take the clear photo of the notice board and also take the specific photo of the mentioned abstracts
Pictures of all the asset mentioned in the FAR along with the serial no of all the assets

Pictures of the excess fixed assets noticed during the pyhsical verification
Pictures of the damaged assets along with the serial no of the asset
1. If any auditor found out the USB access is enabled in the system then take the screenshot along
with the serial No, Employee Name and folder created in the system
2. If any auditor not found the USB accessible then take the pictures of the denial access of the USB of
all the system along with the serial no and employee name

1. If any auditor found out the antivirus is not updated in the system then take the screenshot along
with the serial No, Employee Name and folder created in the system
2. If any auditor not found the antivirus is not updated in the system then take the pictures of the
antivirus is updated of all the system along with the serial no and employee name
If deviation noted then take the pictures showing the employee name and serial no

1. If any auditor found out the oracle access is enabled in the system then take the screenshot along
with the serial No, Employee Name and folder created in the system
2. If any auditor not found the Oracle accessible then take the pictures all the system along with the
serial no and employee name
Screenshot of HRMS portal of available employees

Take the photo along with the time stamp

Take the photo at the time of opening of the branch along with the time stamp

Take the photo of the branch opening hours and opening day

Take the photo of the branch address on the google and registration form submiteed with the IRDAI
Take the pictures of depicting this - This can be found on the abstracts on the notice board as well and
on the GST board displayed at the outside of the branch
1. Locate the entry in the visitor register
2. Take the photo of the Aprajhita vendor
Take the screeenshot of the mail sent for the self testing of the fixed assets to the corporate team
along with the date of the mail sent

Take the photo of the mentioned documents if any in the drawer

Take the photos of all the bills along with the invoice date
Take the audio recording of the same

Take the photo if noticed during the audit

Need to take the input from the Rishabh sir

 Observation Status Reference for supportings Remarks
she is not able to open HRMS Portal.
she only know full form of AML.
checked
not in the branch

checked
checked

checked

1. she send only at the end Not found proposal form of 15 days back
not in the branch

there is no such cheque

checked
checked
checked
checked
there is no such bill in the
drawers

no blind spot is noticed

Not Working. Email has

been send to admin head.

system is not working so

watching of the recording
not possible. Email has
been send to admin head

system is not working so

watching of the recording
not possible.
checked

checked
checked
not available
 not available
checked
checked
not available

checked

checked

checked

checked

not available

checked

checked

checked
checked
checked
checked
checked

checked
checked
checked

checked

not available
checked

checked

checked

checked

checked
checked

checked

checked

checked

Not found

checked

checked

checked

checked

checked

checked

checked

checked

checked

checked

checked

checked

checked

checked
checked

No such assets
No such assets
checked

checked
checked

only in the system of Bops.

she is not able to open

HRMS Portal.
checked
checked

Office is opened on Saturday but in

checked
the google showing closed.

checked

checked

checked

checked

checked

checked
checked
this point
not
checked
applicable
.

checked