As per online handbook issued by IFAC (2004), International
Auditing Practice Statements (IAPSs), Standard 1006 ’Audits of the
Financial Statements of Banks’ Paragraphs 73 to 79, audit procedures
for obtaining audit evidence in bank that in manual system and
computerised system are the same but tools and techniques are vary
through which by an auditor may be followed can be divided as
under: