Auditing Requirements
Regulations 12 CFR 363
OCC Issuances OCC 2003-12; OCC 99-37 “Internal and External Audits,” Comptroller’s Handbook, April 2003 “Large Bank Supervision,” Comptroller’s Handbook, May 2001 “Community Bank Supervision,” Comptroller’s Handbook, July 2003
Bank Fraud
Laws 18 USC 1344
Compensation of Insiders
Regulations 12 CFR 30
OCC Issuances OCC 2004-56
Correspondent Banks
Laws 12 USC 1972(2)
Regulations 12 CFR 31; 12 CFR 215
Credit Life Insurance
Regulations 12 CFR 2
Depository Institution Management Interlocks
Laws 12 USC 3201
Regulations 12 CFR 26
External Audits
Regulations 12 CFR 363
OCC Issuances OCC 2003-12; OCC 99-37 “Internal and External Audits,” Comptroller’s Handbook, April 2003 “Large Bank Supervision,” Comptroller’s Handbook, May 2001 “Community Bank Supervision,” Comptroller’s Handbook, July 2003
False Statements
Laws 18 USC 1014
Indemnification of Directors, Officers, and Employees
Regulations 12 CFR 7.2014
Institution-Affiliated Parties
Laws 12 USC 1813(u), 1818(e)
Interest Paid to Directors, etc.
Laws 12 USC 376
Liability of Directors and Officers of Member Banks
Laws 12 USC 503
Loans of Trust Funds to Officers and Employees
Laws 12 USC 92a(h)
Loans to Executive Officers
Laws 12 USC 375a
Regulations 12 CFR 31; 12 CFR 215
Loans to Executive Officers, Directors, and Principal Shareholders
Laws12 USC 375b
Regulations 12 CFR 31; 12 CFR 215
OCC Issuances Interpretive Letter 1024
Management Information Systems
OCC Issuances FFIEC Information Technology Examination Handbook
Purchases from or Sales to Directors
Laws 12 USC 375
Reports and Public Disclosure by Banks of Extensions of Credit to Insiders
Laws 12 USC 1817(k)
Regulations 12 CFR 215
Receipt of Commissions or Gifts for Procuring Loans
Laws 18 USC 215
Related Interests
Laws 12 USC 375b
Regulations 12 CFR 31, 12 CFR 215
OCC Issuances “Related Organizations,” Comptroller’s Handbook, August 2004
Role of A National Bank Director
OCC Issuances The Director’s Book, March 1997
Safety and Soundness Standards
Regulations 12 CFR 30
Self-Dealing (Fiduciary Accounts)
Regulations 12 CFR 9.12
Suspicious Activity Reporting
Regulation 12 CFR 21.11
Theft, Embezzlement or Misapplication by Bank Officer or Employee
Laws 18 USC 656
Uniform Interagency Rating System
OCC Issuances OCC 97 - 1