Audit Booklet

Resources

Congressional

Sarbanes-Oxley Act of 2002, Pub. Public Law 107-204
Supervisory Committee, 12 USC 1761 & 1761d

Federal Financial Institutions Examination Council

Interagency Policy Statement on Coordination and Communication Between External Auditors and Examiners
Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations
Policy Statement on the Internal Audit Function and Its Outsourcing

Federal Reserve Board

Interagency Guidelines Establishing Standards for Safety and Soundness, 12 CFR Part 208, Appendix D-1
Amended Interagency Guidance on the Internal Audit Function and its Outsourcing, SR Letter 03-5
Statement on Application of Recent Corporate Governance Initiatives to Non-Public Banking Organizations, SR Letter 03-8
The Sarbanes-Oxley Act of 2002, SR Letter 02-20

Federal Deposit Insurance Corporation

Annual Independent Audits and Reporting Requirements, 12 CFR Part 363
Interagency Policy Statement On External Auditing Programs of Banks and Savings Associations, FIL 96-99
Interagency Policy Statement on the Internal Audit Function and Its Outsourcing, FIL 21-2003

National Credit Union Administration

Supervisory Committee Audits and Verifications, 12 CFR Part 715
E-Commerce Guide for Credit Unions, NCUA Letter to Credit Unions 02–CU–17
Electronic Data Security Overview, NCUA Letter to Credit Unions 01–CU–11
Interagency Statement on Retail On-Line PC Banking, NCUA Letter to Credit Unions 97–CU–5

Office of the Comptroller of the Currency

Safety and Soundness Standards, 12 CFR Part 30
Comptroller’s Handbook: Community Bank Supervision: Booklet Appendix
Comptroller’s Handbook: Internal and External Audits:Introduction Supplemental Examination Procedures Appendixes
Comptroller’s Handbook: Large Bank Supervision
The Director’s Book: The Role of a National Bank Director
Interagency Policy Statement on External Auditing Programs, OCC Bulletin 99-37
Interagency Policy Statement on Internet Audit and Internal Audit Outsourcing, OCC Bulletin 2003-12

Office of Thrift Supervision

Audit of Savings Associations and Savings Association Holding Companies, 12 CFR Part 562.4
Interagency Guidelines Establishing Standards for Safety and Soundness, 12 CFR Part 570, Appendix A
Interagency Policy Statement on the Internal Audit Function and Its Outsourcing, Thrift Bulletin 81
Internal Controls, CEO LTR 113
Technology Risk Controls, Thrift Activities Handbook Section 341
External Audit, Thrift Activities Handbook Section 350
Internal Audit, Thrift Activities Handbook Section 355