TopicInternal Control Questionnaires and Verification Procedures
ExpandTopicIntroduction
TopicPre-Examination Planning
TopicDuring the Examination
ExpandTopicAccounts Receivable and Inventory Financing
ExpandTopicInternal Control Questionnaire
TopicPolicies
TopicRecords
TopicLedgering Accounts Receivable
TopicLoan Interest
TopicCollateral
TopicConclusion
TopicVerification Procedures
ExpandTopicAgricultural Lending
TopicVerification Procedures
ExpandTopicAllowance for Loan and Lease Losses
ExpandTopicInternal Control Questionnaire
TopicAllowance Policies
TopicLoan Charge-offs
TopicAllowance Evaluation Process
TopicConclusion
TopicVerification Procedures
ExpandTopicAsset and Liability Management
TopicInternal Control Questionnaire
ExpandTopicAsset Securitization
ExpandTopicInternal Control Questionnaire
TopicPolicies
TopicVerification Procedures
ExpandTopicBank Dealer Activities
ExpandTopicInternal Control Questionnaire
ExpandTopicBank Dealer Activities
TopicSecurities Underwriting Trading Policies
TopicSupervisory Procedures
TopicOffsetting Resale and Repurchase Transactions
TopicCustody and Movement of Securities
TopicPurchase and Sales Transactions
TopicCustomer and Dealer Accounts
TopicOther
TopicConclusion
ExpandTopicPrivate Placements
TopicPolicies
TopicConclusion
ExpandTopicVerification Procedures
TopicBank Dealer Activities
TopicPrivate Placements
ExpandTopicBank Premises and Equipment
ExpandTopicInternal Control Questionnaire
ExpandTopicCustody of Property
TopicDepreciation
TopicProperty Records
TopicOther Procedures
TopicConclusions
TopicVerification Procedures
ExpandTopicBankers’ Acceptances
ExpandTopicInternal Control Questionnaire
TopicPolicies
ExpandTopicRecords
TopicFees
TopicCollateral
TopicOther
TopicConclusion
TopicVerification Procedures
ExpandTopicCapital and Dividends
ExpandTopicInternal Control Questionnaire
TopicGeneral
TopicConclusion
ExpandTopicVerification Procedures
TopicCapital Stock
TopicDividends
ExpandTopicCash Accounts
ExpandTopicInternal Control Questionnaire
TopicCash on Hand
TopicCash Dispensing Machines
TopicCash Items
TopicProof and Transit
Topic12 CFR 21—Compliance Questionnaire
Topic31 CFR 103, 12 CFR 21.21—Compliance Questionnaire
TopicInternational Division
TopicConclusion
ExpandTopicVerification Procedures
TopicCash
TopicCash Items
TopicClearings
ExpandTopicCommercial Lending
ExpandTopicInternal Control Questionnaire
TopicPolicies
TopicRecords
TopicLoan Interest
TopicCollateral
TopicOther
TopicConclusion
TopicVerification Procedures
ExpandTopicCommercial Real Estate and Construction Lending
ExpandTopicInternal Control Questionnaire
TopicPolicies
TopicAppraisals and Evaluations
TopicConstruction Loan Applications
TopicBuilding and Loan Agreements
TopicCollateral
TopicInspections
TopicDisbursements
TopicTake-out Commitments
TopicCompletion Bonding Requirements
TopicDocumentation
TopicReal Estate Loan Records
TopicLoan Interest and Commitment Fees
TopicOther Areas of Interest
TopicConclusion
TopicVerification Procedures
ExpandTopicConcentrations of Credit
ExpandTopicInternal Control Questionnaire
TopicPolicies
TopicConclusion
ExpandTopicConsigned Items
ExpandTopicInternal Control Questionnaire
ExpandTopicSafe Deposit Boxes
TopicConclusion
ExpandTopicItems in Safekeeping
TopicConclusion
ExpandTopicCustody Accounts
TopicConclusion
ExpandTopicCollection Items
TopicConclusion
ExpandTopicConsigned Items
TopicConclusion
ExpandTopicVerification Procedures
ExpandTopicSafe Deposit Boxes
TopicSafekeeping and Custody Accounts
TopicCollection Items
TopicConsigned Items
TopicOther Nonledger Control Items
ExpandTopicCredit Card Lending
ExpandTopicInternal Control Questionnaire
TopicPolicies
TopicUnderwriting and Scoring Models
TopicRisk Management
TopicConclusion
TopicVerification Procedures
ExpandTopicDue From Banks — Domestic and International
ExpandTopicInternal Control Questionnaire
ExpandTopicDemand Deposits
TopicPolicies for Domestic and Foreign Due From Bank Demand Deposits
TopicBank Reconcilements
TopicDrafts
TopicForeign Cash Letters
TopicForeign Return Item
TopicForeign Exchange Activities
TopicOther Foreign
TopicOther
ExpandTopicInternational Time Deposits
TopicPolicies for International Due From Bank Time Deposits
TopicCertificates of Deposit
TopicDealing Room Instructions
TopicConfirmations
TopicSignature Books
TopicAccount Records
TopicOther
TopicConclusion
ExpandTopicVerification Procedures
TopicDemand Deposits
TopicInternational Time Deposits
ExpandTopicEmerging Market Country Products and Trading Activities
TopicInternal Control Questionnaire
TopicVerification Procedures
ExpandTopicEmployee Benefits
ExpandTopicInternal Control Questionnaire
TopicConclusion
ExpandTopicFloor Plan Financing
ExpandTopicInternal Control Questionnaire
TopicLoan Policies
TopicFloor Plan Loan Records
TopicLoan Interest
TopicCollateral
TopicOther
TopicConclusion
TopicVerification Procedures
ExpandTopicForeign Exchange
ExpandTopicInternal Control Questionnaire
TopicPolicies
TopicTrading Function
TopicAccounting and Reporting
TopicConfirmations
TopicRevaluations
TopicOther
TopicConclusion
TopicVerification Procedures
ExpandTopicIncome and Expense
ExpandTopicInternal Control Questionnaire
TopicGeneral
TopicPurchases
TopicDisbursements
TopicPayroll
TopicConclusion
TopicVerification Procedures
ExpandTopicInterest Rate Risk
ExpandTopicInternal Control Questionnaire
TopicManagement and Board Supervision
TopicNet Interest Margin
TopicRisk Measurement Models
TopicConclusion
ExpandTopicInvestment Securities
ExpandTopicInternal Control Questionnaire
TopicPolicies
TopicCustody of Securities
TopicInvestment Securities Records
TopicPurchases, Sales, and Redemptions
TopicOther
TopicConclusion
TopicVerification Procedures
ExpandTopicLease Financing
ExpandTopicInternal Control Questionnaire
TopicPolicies and Objectives
TopicDirect Lease Financing Records
TopicInterest and/or Rent
TopicDepreciation (Operating Leases)
TopicOther
TopicConclusion
TopicVerification Procedures
ExpandTopicLoan Portfolio Management
ExpandTopicInternal Control Questionnaire
TopicConclusion
ExpandTopicManagement Information Systems
ExpandTopicInternal Control Questionnaire
TopicPolicies or Practices
TopicDevelopment
TopicUser Training and Instructions
TopicCommunication
TopicAudit
TopicConclusion
TopicVerification Procedures
ExpandTopicMortgage Banking
ExpandTopicInternal Control Questionnaire
TopicManagement and Supervision
TopicInternal and External Audit
TopicLoan Production — Policies and Procedures
TopicLoan Production — Control Systems
TopicPipeline, Warehouse, and Hedging — Policies and Procedures
TopicPipeline, Warehouse, and Hedging — Control Systems
TopicSecondary Marketing — Policies and Procedures
TopicSecondary Marketing — Control Systems
TopicServicing — Policies and Procedures
TopicServicing — Control Systems
TopicServicing — Cash Management
TopicServicing — Investor Accounting and Reporting
TopicServicing — Document Custodianship
TopicServicing — Escrow Account Administration
TopicServicing — Collections
TopicServicing — Loan Setup and Payoff
TopicServicing — Customer Service
TopicServicing — Outside Vendors
TopicMortgage Servicing Rights
TopicMortgage Servicing — Documentation and Recordkeeping
TopicMortgage Servicing — Valuation and Amortization
TopicRetained Interests
TopicRetained Interests — Policies
TopicRetained Interests — Documentation and Recordkeeping
TopicRetained Interests — Valuation and Amortization
TopicConclusion
ExpandTopicOther Assets/Other Liabilities
ExpandTopicInternal Control Questionnaire
TopicOther Assets Policies and Procedures
TopicOther Assets Records
TopicReceivables
TopicOther Procedures
TopicOther Assets Conclusion
TopicOther Liabilities Policies and Procedures
TopicOther Liabilities Records
TopicOther
TopicOther Liabilities Conclusion
TopicVerification Procedures
ExpandTopicOther Real Estate Owned
ExpandTopicInternal Control Questionnaire
TopicRecords
TopicOther Procedures
TopicConclusion
TopicVerification Procedures
ExpandTopicPayment Systems and Funds Transfer Activities
ExpandTopicInternal Control Questionnaire
ExpandTopicModule A
TopicOrganization and Management
TopicPersonnel
TopicOperating Procedures
TopicAgreements
TopicContingency Plans
TopicOperations
TopicTesting
TopicPhysical Security
ExpandTopicModule B
TopicSupervision by Directors and Senior Management
TopicAccounting, Records, and Controls
TopicConclusion
TopicVerification Procedures
ExpandTopicRegulatory Reports
ExpandTopicInternal Control Questionnaire
TopicCompliance with the reporting and inquiry requirements of the lost and stolen securities provisions of 17 CFR 240.17f-1.
ExpandTopicRetail Nondeposit Investment Sales
ExpandTopicInternal Control Questionnaire
TopicProgram Management
TopicProduct Selection
TopicUse of Customer Information
TopicSetting and Circumstances
ExpandTopicDisclosures and Advertising
TopicSuitability
TopicQualifications and Training
TopicCompensation
TopicCompliance Program
TopicThird Party Vendors
ExpandTopicRisk Management and Insurance
ExpandTopicInternal Control Questionnaire
TopicConclusion
ExpandTopicRisk Management of Financial Derivatives
ExpandTopicInternal Control Questionnaire
ExpandTopicTier I and Tier II Dealers
TopicSenior Management and Board Oversight
TopicPrice Risk
TopicLiquidity Risk
TopicForeign Exchange Risk
TopicCredit Risk
TopicTransaction Risk
TopicCompliance Risk
ExpandTopicActive Position-Takers and Limited End-Users
ExpandTopicSenior Management and Board Oversight
TopicInterest Rate Risk
TopicLiquidity Risk
TopicCredit Risk
TopicTransaction Risk
TopicVerification Procedures
ExpandTopicTrade Finance
ExpandTopicInternal Control Questionnaire
ExpandTopicGuarantees Issued
TopicPolicies
TopicRecords
TopicGuarantee Fees
TopicCollateral
TopicOther
TopicConclusion
ExpandTopicLetters of Credit
TopicPolicies
TopicRecords
TopicCommissions
TopicDocumentation
TopicCollateral
TopicDeferred Payment Letters of Credit
TopicStandby Letters of Credit
TopicOther
TopicConclusion
ExpandTopicVerification Procedures
TopicGuarantees Issued
TopicLetters of Credit