If you are going for revenue audit, then you should first focus on identifying revenue leakages. For that, first understand what are all revenue generation points for a branch. It could be,
- Interest income
- Bank guarantee commissions
- Locker rents
- Selling of gold coins
- Processing fees
- Other misc charges like cheque book issue charges, bank statement charges, renewal charges, AMC fees etc.
Then go into details each of those points, e.g. interest income is generally charged by finacle in most of the branches, but there would be some customers for whom manual interest reversal entry would be required to be made. So, you should check if that reversal calculations have been made properly or not.
Then, you can also check other misc income like cheque bounce charges, as many of times they are reversed. So, you can check if SOP was followed or not while doing that.