FFIEC
Information Technology
Examination Handbook
Master Table of Contents
Table of Contents Listed by Booklets
Table of Contents Listed by Topics
Booklets
Audit
INTRODUCTION
IT AUDIT ROLES AND RESPONSIBILITIES
Board of Directors and Senior Management
Audit Management
Internal IT Audit Staff
Operating Management
External Auditors
INDEPENDENCE AND STAFFING OF INTERNAL IT AUDIT
Independence
Staffing
INTERNAL AUDIT PROGRAM
RISK ASSESSMENT AND RISK-BASED AUDITING
Program Elements
Risk Scoring System
AUDIT PARTICIPATION IN APPLICATION DEVELOPMENT, ACQUISITION, CONVERSIONS, AND TESTING
OUTSOURCING INTERNAL IT AUDIT
Independence of the External Auditor Providing Internal Audit Services
Examples of Arrangements
THIRD-PARTY REVIEWS OF TECHNOLOGY SERVICE PROVIDERS
SAS 70 Reviews
Trust Services Reviews
APPENDIX A: EXAMINATION PROCEDURES
APPENDIX B: GLOSSARY
APPENDIX C: LAWS, REGULATIONS, AND GUIDANCE
Business Continuity Planning
Development and Acquisition
E-Banking
Information Security
Management
Operations
Outsourcing Technology Services
Retail Payment Systems
Supervision of Technology Service Providers
Wholesale Payment Systems
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