The "three checks" of loans refer to pre-loan investigation, in-loan review and post-loan inspection. Pre-loan investigation refers to the investigation of the basic situation of the loan applicant before the bank issues the loan, and makes a preliminary judgment on whether it meets the loan conditions and the amount of the loan that can be issued; The focus of the investigation mainly includes the applicant's credit status, business status, compliance and legality of the loan application, loan guarantee, etc. Loan review refers to the examiner's verification and evaluation of the information provided by the investigators, retesting the loan risk, putting forward audit opinions, and performing the examination and approval procedures as required. Post-loan inspection refers to the follow-up investigation and inspection of the borrower's execution of the loan contract and the borrower's operation after the loan is issued. If it is found that the borrower fails to use the loan according to the specified purpose, which increases the loan risk, the loan may be recovered in advance or relevant preservation measures may be taken.

Through the implementation of the "three checks" on loans, it is beneficial for lenders to fully understand and master the borrower's operating conditions and loan risks, discover potential risks in time, and take corresponding risk prevention and control measures to ensure the safety of bank credit funds. At the same time, the implementation of the loan "three checks" system is also an important basis for investigating or exempting relevant responsible personnel after loan risks appear.

In order to ensure the implementation of the Audit Opinion on Loan Compliance of Financial Institutions (Dehezi (1992)No. 1), this implementation plan is specially formulated:

I. Purpose of the audit

Through the compliance audit of financial institutions' loan management and application, we can expose the main loopholes and problems in loan management and application, and promote them to strengthen credit management, improve internal control system, strengthen the construction of clean government and improve the efficiency of fund use.

Second, the audit object and scope

Mainly auditing specialized banks and Bank of Communications 199 1 year-end working capital loans and trust loans. Major issues can be traced back to previous years.

Third, the focus of the audit

(a) the implementation scale of the credit plan. On the basis of comprehensive analysis, conduct in-depth audits of banks and offices that exceed the plan.

(2) the implementation of credit policy. Mainly audit the implementation of industrial policies, credit structure adjustment, incremental optimization and special management, special account storage, earmarking and interest rate policy implementation of major agricultural and sideline products purchase loans.

(3) Implementation of the Bank's internal credit control system. Mainly the implementation of the audit approval system and the loan "three checks" system.

In the above audit focus, we should grasp:

1. Overdue, sluggish loans and repeated extended loans due to subjective reasons of banks;

2. The amount and purpose of the loan for purchasing grain, oil and cotton due to subjective reasons of the bank;

3. Loans issued by banks to various companies in violation of regulations and their uses;

4. Loans issued by trust and investment companies, trust departments and real estate companies run by financial institutions in violation of regulations and loans used for capital construction and purchase of fixed assets of this system and this unit.

IV. Steps and methods of audit

First of all, we must choose a good audit object. The way to choose can be based on the banks and offices that reflect the weak credit control in the financial revenue and expenditure audit of enterprises. Then, notify the audited entity to conduct self-inspection. After listening to the report, implement the audit according to the following steps and methods.

The first stage: audit the establishment, improvement and implementation of loan management and internal control system.

Step 1: Check the organizational structure and internal control system of loan management.

Check whether the post responsibility system for credit personnel, loan approval system, loan "three checks" system and loan business accounting system have been established and improved, as well as the audit, inspection and assessment system for the implementation of the above systems.

Step 2: Check the integrity, accuracy and authenticity of the loan account and documents.

1. Check whether there is a contract and loan receipt for the loan issued; Whether the two contents are consistent with the purpose of borrowing; Whether the date, term, interest rate and purpose on the receipt are complete; Whether the examination and approval procedures for IOUs are compliant and complete.

2. According to different loan types and interest rates, verify whether the loan accounts and documents are consistent.

3. Further verify the authenticity of the loan on the basis of verifying that the accounts are consistent with the facts. This work mainly starts with bank-enterprise loan reconciliation. If the bank has posted in the process of "education cleaning and rectification", it can be verified on the basis of this reconciliation; If there is no posting, it is necessary to verify the authenticity of the loan through reconciliation.

Step 3: Check the implementation of the loan "three checks" system.

1. Check the implementation of the "three checks" system by sampling a certain number of loans. How to determine that a loan can be divided by time, such as sampling loans issued in a quarter or a month of the year; It can also be classified by loan type, such as industrial working capital loans or other working capital loans issued within six months or one year.

2. In accordance with the order of pre-loan investigation, in-loan review and post-loan inspection, in-depth investigation and verification of relevant enterprise loan applications and bank survey materials or reports, loan audit opinions, loan use inspection records, etc.

The second stage: review the implementation of the annual credit plan and verify whether the loan is issued within the planned scale.

Step 1: Review the comprehensive credit revenue and expenditure plan, generally depending on the implementation of the loan plan scale, and whether it occupies the inter-bank exchange difference funds.

Step 2: Conduct in-depth audit and inspection according to the loan control indicators issued by the superior bank, and further verify whether the loan issuance is in compliance with the regulations, and whether the capital construction (including technical transformation) loan occupies working capital loans or special loans.

The third stage: review the compliance of the loan.

In terms of methods, follow-up audit is the main method. On the basis of examining the authenticity of the loan, the borrower shall thoroughly verify whether the management and issuance of bank loans are in compliance.

Step 1: go deep into the borrower to verify and implement the loan that cannot be paid;

Step 2: Spot check the loans that have been consistent with the accounts and documents.

(a) find out the reasons for the formation of overdue loans for more than two years;

(two) to find out the reasons for the formation of multiple extended loans;

(3) According to the different loan types of liquidity, trust and other loans (such as industrial, township enterprises, trust, real estate development loans, etc.). ), randomly check about 10 loan households to verify whether there are working capital loans or borrowing funds for fixed assets investment projects or technological transformation projects;

Second, do you know the "three checks" on bank loans?

In the bank, after the borrower applies for a loan from the bank, the bank will investigate the borrower through the "three investigations" of the loan. Many people may not know much about the "three checks" of bank loans. In fact, understanding the "three checks" of loans is also helpful for borrowers to handle loans themselves. Let's introduce you to the "three checks" of loans. 1. What are the "three checks" on bank loans? The "three checks" of loans refer to pre-loan investigation, in-loan review and post-loan inspection. Pre-loan investigation refers to the investigation of the basic situation of the loan applicant before the bank issues the loan, and makes a preliminary judgment on whether it meets the loan conditions and the amount of the loan that can be issued. The focus of the investigation mainly includes the applicant's credit status, business situation, compliance and legality of loan application, loan guarantee, etc. Loan review refers to the examiner's verification and evaluation of the information provided by the investigators, retesting the loan risk, putting forward audit opinions, and performing the examination and approval procedures as required. Post-loan inspection refers to the follow-up investigation and inspection of the borrower's execution of the loan contract and the borrower's operation after the loan is issued. If it is found that the borrower fails to use the loan according to the specified purpose, which leads to an increase in loan risk, the loan may be recovered in advance or relevant preservation measures may be taken. Second, in bank loans, the characteristic of the "three investigations" of loans is 1, and the "three investigations" of seeking truth from facts are based on facts and truthfully state the investigation situation. There must be no statements that are inconsistent with the facts, and you must not copy the statements on the materials provided by the borrower without verification. The judgment of the borrower's business needs the support of relevant financial data. Under normal circumstances, we will try to avoid subjective judgments that are inconsistent with the facts. 2. Well-organized loan "three investigations" According to the key points of each link and the characteristics of various credit customers, the report is well-organized and focused. 3. Thorough analysis of the loan "three investigations" thoroughly analyzed the problem, with clear views and sufficient arguments. Not only simply list the data provided by the enterprise, but also state the superficial situation of the enterprise. In bank loans, the significance of the principle of "three checks" on loans to lenders is 1. Through the implementation of the "three checks" on loans, banks can fully understand and master the borrower's operating conditions and loan risks, discover potential risks in time, and take corresponding risk prevention and control measures to ensure the safety of bank credit funds. 2, the implementation of the loan "three checks" system, but also in the loan risk, the relevant responsible personnel for accountability or exemption of an important basis. 3. Strictly implementing the loan "three checks" system and ensuring the quality of "three checks" is the fundamental link to prevent new loan risks and the basic guarantee for timely and accurate early warning, mitigation or elimination of loan risks. Through the explanation of the "three checks" on bank loans, I believe everyone knows how strict the bank will investigate itself after applying for loans. I also hope that all borrowers must provide their true information when applying for loans and apply for loans with a sincere heart.

Three, the bank loan "three checks" system is a part of the bank loan management responsibility system.

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