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Long Form Audit Report - Institute of Chartered …
kb.icai.orgwww.icai.org THE CHARTERED ACCOUNTANT march 2015 119 frame. The reasons for such excess cash balance should be inquired into. • Normally, the global Insurance Policy for cash-in-custody or cash-in-transit is taken at the head office level. The head office of the bank normally sends confirmation to that effect to the branches.