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Bank Internal Auditing Manual

Bank Internal Auditing Manual

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Bank Internal Auditing Manual includes all the audit procedures, guidelines, and tools you need to help ensure a successful audit and comply with common bank audit requirements as well as rules and regulations from federal agencies.

Each chapter provides a quick review of auditing a specific banking function followed by internal control questionnaires, audit procedures, and forms that will help you audit that function. The Manual includes coverage of auditing operations related to assets, liabilities, capital, income/expense, trusts, non-balance sheet items, compliance, IT, audit sampling, consolidated audits, and risk-based audits.
Special features include:

  • Operations and enumerated audit objectives that explain the basic workings of the function to be audited, provide background material that will be helpful in understanding the activity, and guide you through the steps of the audit
  • Internal control questionnaires that are specifically tailored to the function audited
  • Audit procedures that establish the actual format of the audit and take you step-by-step through the proper procedures
Updated semi-annually by respected expert consultants from CliftonLarsonAllen LLP, the Bank Internal Auditing Manual is available in print and online. For print subscribers, the internal control questionnaires and audit procedures are provided on CD-ROM.

List of Content (Click any title to expand the list)

  • Introduction
  • The Bank Internal Auditing Department
    • Part I: Assets
      • Cash and Cash Items
      • Commercial Loans
      • Due From Bank Accounts
      • Federal Funds
      • Fixed Assets
      • Installment Loans
      • Indirect Lending
      • Investment Securities
      • Derivative Instruments
      • Leasing
      • Mortgage Loans
      • Mortgage Banking
      • Prepaid Expenses
      • Repurchase/Resale Agreements
      • Allowance for Loan and Lease Losses
      • Revolving Credit
      • Student Loans
    • Part II: Liabilities
      • Accrued Expenses
      • Demand Deposits
      • Official Checks
      • Other Time Deposits
      • Savings Clubs
      • Savings Deposits
    • Part III: Capital
      • Shareholders' Equity
    • Part IV: Income/Expense
      • Income Earned, Not Collected-Commercial Loans
      • Income Collected, Not Earned--Installment Loans
      • Income Earned, Not Collected/Income Collected, Not Earned--Mortgage Loans
      • Expenses and Operating Income
    • Part V: Trusts
      • Trust Department
      • Common Trust Funds
      • Part VI: Non-Balance Sheet Items
      • Consigned Items
      • Remote Deposit Capture
      • Customer Security Transactions
      • General Ledger
      • Bank Insurance
      • Night Depository
      • Purchasing
      • Proof and Transit
      • Safe Deposit Boxes
      • Marketing
      • Related Organizations
      • Bank Holding Companies
      • Security
      • Trust Preferred Securities
      • Miscellaneous Departments
      • Human Resources Department
      • Branch Bank
      • Accruals Receivable
      • Accruals Payable
      • Acquisition Audit
      • Loan Review/Credit Analysis
      • International Banking
      • Anti-Fraud Controls
      • Third-Party Risk Management
  • Part VII: Compliance
    • Compliance
    • Sarbanes-Oxley Compliance
  • Part VIII: Information Technology
    • IT Audit
    • Information Security Audit/li>
  • Part IX: Audit Sampling
    • Audit Sampling
  • Part X: Consolidated Audits
    • Funds Audits
    • Main Bank
    • Deposit Audits
    • Expenses and Operating Income (Consolidated)
    • Accruals
    • Loans and Loan Administration
    • Broker/Dealer Transactions
    • Branch Administration
    • Interest Rate Risk
    • Accounting Review
  • Part XI: Risk-Based Audits
    • Risk-Based Auditing
  • Bank Internal Auditing Manual Sample View