Internal Audit Procedures Handbook
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Internal Audit Procedures Handbook is designed to make it easy for you to develop, maintain, and improve your institution's internal control procedures.
Key topics discussed in this internal audit procedures manual include:
• Start-Up: Preparation is the key to a successful implementation. You'll learn how to sell the benefits of an effective auditing program to your employees, management, and directors.
• Staffing Guidelines: Internal auditing requires a strong banking background, as well as knowledge of operations and finance. We'll show you how to find the right people for your department, and how to assign duties to ensure that the audit is properly executed.
• Checklists: You'll find easy-to-follow internal audit checklists for eight primary areas subject to audit.
• Sample Documents: Documents, such as planning memos, charters, and questionnaires.
• Procedures: Detailed internal audit procedures for most areas of the bank are included.
Major audit-engagement areas covered in Part II include:
• Financial Management and Reporting
• Insurance and Legal Matters, including litigation
Part III contains Compliance Audits.
Chapters I-6, I-7, II-6B, and II-3A reprint material that appears in IT Auditing for Financial Institutions and Risk-Based Auditing for Financial Institutions, also by Gary Deutsch.
Subscribers will receive a downloadable file containing editable forms.
The publication subscription includes downloadable files delivered through the LexisNexis® Store download center. The downloadable files include the following features:
• The entire publication is provided in a Folio infobase, offering a robust search engine and the ability to jump from one search match to the next through the entire publication. The Table of Contents for the entire publication can be viewed side-by-side with the text.
• Editable Microsoft® Word files are included in the Folio infobase and can be downloaded and customized. The Word files are fully Formatted and will be updated to reflect changes made in corresponding text sections of the publication. Word files are provided for a variety of documents, including exhibits, Checklists, sample policies, sample Procedures, sample audits, Questionnaires, and model Forms.
This publication includes editable Word files for the following documents:
I-1.1 Sample Internal Audit Policy
I-1-2 Sample Code of Ethics
I-1.3 Internal Audit Terms
I-2.1 Sample Risk-Based Audit Modifications to Procedures
I-2.4 Sample Executive Endorsement Letter of the Internal Auditing Charter
I-3.1 Audit Planning Tools
I-3.2 Information Technology Audit Checklist
I-4.1 Sample Internal Auditor Training Program
I-4.2 Sample Performance Appraisal Form
I-6.1 Human Resources Strategic Planning Checklist
I-6.2 Checklist for the Review of Director Duties and Responsibilities
I-6.3 Checklists of Internal Control Considerations for Derivatives Activities
I-6.4 Outside Vendor Internal and External Risk Review
I-6.5 GLBA Information Security Risk Assessment
I-6.6 Credit Management Controls Checklist
I-6.7 Interest Rate Risk Internal Control Checklist
I-6.8 Sample Compliance Risk-Assessment Matrix
I-6.9 UDAAP Risk Assessment Program
I-7.1 Information Technology Audit Checklist
I-7.2 Sample Audit Committee Charter
I-7.3 Sample Internal Audit Charter
I-7.4 Risk Management Action Plan Worksheet
I-7.5 Outsourcing Responsibilities Checklist
I-7.6 Sample Audit-Planning Questionnaire
I-7.7 Sample Memos
I-7.8 Sample Audit Plan Template
I-7.9 Time Report Worksheet
I-7.10 Pre-Audit Self-Assessment Questionnaire
I-7.11 Sample Charter for an Audit Committee Authority
I-7.12 Questions to Be Considered in Evaluating an Internal Control Structure within a Financial Institution
I-7.13 Checklist for Internal Controls
II-1.1 CEO Internal Control Questionnaire
II-3.1 Investment Securities Internal Control Questionnaire
II.4.1 Concentration of Credits Internal Control Questionnaire
II-4.2 Merchant Processing Internal Control Sample Questionnaire
II-4.3 Sample Other Real Estate (ORE) Policy and Procedures
II-5.1 Account Procedures Questionnaire
II-5.2 Account Reconciliations Internal Control Questionnaire
II-5.3 Overdrafts Internal Control Questionnaire
II-5.4 Dormant Accounts Internal Control Questionnaire
II-5.5 Check Fraud Control Internal Control Questionnaire
II-5.6 Payment Systems and Funds Transfer Activities Internal Control Questionnaire
II-5.7 Delaware Certificate of Formation of a Limited Liability Company
II-5.8 Identity Verification Resources
II-6.1 Sample Audit and Examination Response Procedure
II-6.2 Sample IT Audit Procedures
II-6.3 MIS Internal Control Questionnaire
II-7.1 Retail Nondeposit Investment Sales Internal Control Questionnaire
II-8.1 Internal Control Questionnaire: Risk Management and Insurance
III-4.1 Closed-End Credit Advertising Worksheet
IIIl-4.2 Open-End/Home Equity Line of Credit Advertising Worksheet
III-4.3 Closed-End Credit Forms Review Worksheet
III-4.4 Closed-End Credit – Adjustable-Rate Mortgage Forms Review Worksheet
III-4.5 Closed-End Credit File Review Worksheet
III-4.6 Closed-End Credit – Adjustable-Rate Mortgage File Review Worksheet
III-4.7 Right of Rescission File Review Worksheet
III-4.8 Open-End Credit Forms Review Worksheet
III-4.9 Home Equity Line of Credit Forms Review Worksheet
III-4.10 Credit Card Forms Review Worksheet
III-4.11 Open-End Credit File Review Worksheet
III-4.12 Home Equity Line of Credit File Review
III-4.13 Special Rules for Certain Home Mortgage Transactions (High Cost and Reverse Mortgage) File Review Worksheet
III-4.14 Periodic Billing Statements Worksheet
III-4.15 High-Cost Mortgages Worksheet
III-4.16 Homeowners Protection Act Checklist
III-4.17 Real Estate Settlement Procedures Act (RESPA) Examination Checklist
III-4.18 FDPA Audit Checklist
III-5.1 Electronic Fund Transfers Act (EFTA) Checklist
III-5.2 Expedited Funds Availability Act Checklist
III-5.3 Truth in Savings Worksheet
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Table of contents
Effective Audit Services
Chapter I-1 A Practical Approach to Establishing Internal Audit Policies and Procedures
Chapter I-2 Organizing an Effective Internal Auditing Function
Chapter I-3 Managing the Audit Planning Process
Chapter I-4 Staffing the Internal Audit Function
Chapter I-5 Risk Assessment of Sound Practices for Model Risk Management
Financial Management and Reporting
Chapter II-1 Financial Reporting Audits
Chapter II-2 Funds Audits
Chapter II-3 Asset/Liability Management Audits
Chapter II-4 Loan Audits
Chapter II-5 Operations Audits
Chapter II-6 Technology Audits
Chapter II-6A Outsourcing Technology Services Audit Guidance
Chapter II-7 Branch Office Audits
Insurance and Legal
Chapter II-8 Insurance and Legal Audits
Chapter II-9 Employee Benefits
Chapter II-10 Auditing to Avoid Problem Bank Status
Chapter III-1 Risk Assessment of Consumer Compliance Management Programs
Chapter III-2 BSA/AML
Chapter III-3 Fair Credit Reporting
Chapter III-4 Loan Compliance Audit Topics
Chapter III-5 Deposit Compliance Audit Topics
Chapter III-6 Preparing for Regulatory Examinations