The 6th meeting of the Specific Industry Audit class was presented by Ms. Liana Lim, Head of Financial Services at KPMG, who discussed the topic of banking. The material explained included an overview of the main banking activities (raising funds, derivatives, placing funds with other parties, transferring funds, and foreign currency transactions), an overview of banking income statements and banking balance sheets, rules that must be obeyed by banks, and stages of the audit process in banking starting from engagement setup, risk assessment, testing, completion, supported by ongoing communication, issue identification, and reporting findings. It is hoped that with this lecture, students can gain insight from competent practitioners in the field of banking auditing.