Audit Resources

Regulatory Resources: Audit

Federal Financial Institutions Examination Council

Office of the Comptroller of the Currency

Booklet	Type	Source	Title/Source	Date

Audit	Laws	Congress	Sarbanes-Oxley Act of 2002, Pub. Public Law 107-204	Jul 2002
Audit	Laws	Congress	Supervisory Committee, 12 USC 1761 & 1761d	N/A

Booklet	Type	Source	Title/Source	Date
Audit	Guidance	FFIEC	Interagency Policy Statement on Coordination and Communication Between External Auditors and Examiners	July 1992
Audit	Guidance	FFIEC	Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations	September 1999
Audit	Guidance	FFIEC	Interagency Policy Statement on the Internal Audit Function and Its Outsourcing	March 2003

Booklet	Type	Source	Title/Source	Date
Audit	Regulations	FRB	Interagency Guidelines Establishing Standards for Safety and Soundness, 12 CFR Part 208, Appendix D-1	N/A
Audit	Guidance	FRB	Amended Interagency Guidance on the Internal Audit Function and its Outsourcing, SR Letter 03-5	April 2003
Audit	Guidance	FRB	Statement on Application of Recent Corporate Governance Initiatives to Non-Public Banking Organizations, SR Letter 03-8	May 2003
Audit	Guidance	FRB	The Sarbanes-Oxley Act of 2002, SR Letter 02-20	October 2002

Booklet	Type	Source	Title/Source	Date
Audit	Regulations	FDIC	Annual Independent Audits and Reporting Requirements, 12 CFR Part 363	N/A
Audit	Guidance	FDIC	Interagency Policy Statement On External Auditing Programs of Banks and Savings Associations, FIL 96-99	October 1999
Audit	Guidance	FDIC	Interagency Policy Statement on the Internal Audit Function and Its Outsourcing, FIL 21-2003	March 2003

Booklet	Type	Source	Title/Source	Date
Audit	Regulations	NCUA	Supervisory Committee Audits and Verifications, 12 CFR Part 715	N/A
Audit	Guidance	NCUA	E-Commerce Guide for Credit Unions, NCUA Letter to Credit Unions 02–CU–17	December 2002
Audit	Guidance	NCUA	Electronic Data Security Overview, NCUA Letter to Credit Unions 01–CU–11	August 2001

Booklet	Type	Source	Title/Source	Date
Audit	Regulations	OCC	Safety and Soundness Standards, 12 CFR Part 30	N/A
Audit	Guidance	OCC	Comptroller’s Handbook: Community Bank Supervision blank Booklet blank Appendix	August 2001
Audit	Guidance	OCC	Comptroller’s Handbook: Internal and External Audits blank Introduction blank Supplemental Examination Procedures blank Appendixes	April 2003
Audit	Guidance	OCC	Comptroller’s Handbook: Large Bank Supervision	May 2001
Audit	Guidance	OCC	The Director’s Book: The Role of a National Bank Director	March 1997
Audit	Guidance	OCC	Interagency Policy Statement on External Auditing Programs, OCC Bulletin 99-37	October 1999
Audit	Guidance	OCC	Interagency Policy Statement on Internet Audit and Internal Audit Outsourcing, OCC Bulletin 2003-12	March 2003

Booklet	Type	Source	Title/Source	Date
Audit	Regulations	OTS	Audit of Savings Associations and Savings Association Holding Companies, 12 CFR Part 562.4	N/A
Audit	Regulations	OTS	Interagency Guidelines Establishing Standards for Safety and Soundness, 12 CFR Part 570, Appendix A	N/A
Audit	Guidance	OTS	External Audit, Thrift Activities Handbook Section 350	July 2002
Audit	Guidance	OTS	Interagency Policy Statement on the Internal Audit Function and Its Outsourcing, Thrift Bulletin 81	March 2003
Audit	Guidance	OTS	Internal Audit, Thrift Activities Handbook Section 355	February 2002
Audit	Guidance	OTS	Internal Controls, CEO LTR 113	July 1999
Audit	Guidance	OTS	Technology Risk Controls, Thrift Activities Handbook Section 341	January 2002


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