TY  - GEN
AU  - GUPTA, DEBRAJ
AU  - SAHA, ANANDRAJ
TI  - Concurrent audit: A real time audit machinery for banks
PY  - 2013///
KW  - AUDITING
KW  - BANKING
N2  - Many commercial banks including Primary Urban Co-Operative Banks (PUCB) now a days appoint concurrent auditors in spite of having their own separate inspection departments. This is due to the fact that has been observed quite often that own inspection departments of many banks have failed to highlight and pinpoint the existance of major and serious irregularities
ER  -