Audit in CBS Environment

Audit in CBS Environment is a comprehensive guide designed to help banking professionals understand and implement effective audit practices in a Core Banking System setup. The book provides detailed coverage of CBS architecture, internal control mechanisms, IT risk assessment, audit procedures, and regulatory compliance requirements applicable to banks. It addresses challenges unique to CBS environments, including system security, transaction verification, segregation of duties, data integrity, and operational risk management. The book also explains audit planning, risk-based approaches, documentation, reporting, and follow-up processes, providing practical insights for auditors and compliance officers. By integrating technical CBS knowledge with auditing best practices, this work equips banking professionals to identify vulnerabilities, ensure regulatory adherence, and maintain operational efficiency. It is especially useful for internal auditors, chartered accountants, bank compliance teams, and management students specializing in banking and financial services.