Office of the Comptroller of the Currency - Ensuring a Safe and Sound Federal Banking System for All Americans Site Map | Text Size: S M L

Alphabetical Listing


OTS Examination Handbook: Management

NumberIssue DateTitleRescinded DateComments
EH 31001/2009Oversight by the Board of Directors Sections titled “Prior Approval of Employment Contracts” from page 310.19 and "Regulatory Review of Third-Party Contracts" from page 310.20-21 are rescinded as of 05/17/2012.
EH 310p04/2011Program  
EH 310q01/2009Questionnaire  
EH 310aa01/2009Appendix A: Board of Directors Self Assessment  
EH 33011/2004Management Assessment  
EH 330p04/2011Program  
EH 330q11/2004Questionnaire  
EH 34010/2009Internal Control  
EH 340p04/2011Program  
EH 340aa10/2009Appendix A: Questionnaires  
EH 34110/2008Information Technology Risks and Controls05/17/2012Replaced4 by Comptroller's Handbook - Bank Supervision Process, Community Bank Supervision, and Large Bank Supervision
EH 341p04/2011Program05/17/2012Replaced4 by Comptroller's Handbook - Bank Supervision Process, Community Bank Supervision, and Large Bank Supervision
EH 35007/2002External Audit  
EH 350p04/2011Program  
EH 350aa02/2002Appendix A: Audit-Related Report Checklist  
EH 350ab02/2002Appendix B: Comparison of OTS and FDIC Annual External Audit Requirements  
EH 350ac02/2002Appendix C: Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations  
EH 350ad02/2002Appendix D: Sample Letter to Request Audit Work Papers  
EH 350ae02/2002Appendix E: Sample Letter from Accounting Firm  
EH 35502/2002Internal Audit  
EH 355p04/2011Program  
EH 355q02/2002Questionnaire  
EH 355aa02/2002Appendix A: Interagency Policy Statement on the Internal Audit Function and Its Outsourcing  
EH 355ab02/2002Appendix B: Internal Auditor Questionnaire  
EH 36005/2010Fraud and Insider Abuse  
EH 360p04/2011Program  
EH 360aa05/2010Appendix A: Fraud Risk Evaluation Form  
EH 360ab05/2010Appendix B: Questions and Answers - Examination Obstruction  
EH 38002/2006Transactions with Affiliates and insiders The section titled “Transactions with Insiders” from page 380.19-30 is Replaced4 by Comptroller's Handbook - Insider Activities as of 11/06/2013.
EH 380p02/2006Program The procedures on “Transactions with Insiders” are Replaced4 by Comptroller's Handbook - Insider Activities as of 11/06/2013.
EH 380aa02/2006Appendix A: Regulation O Summary of Reporting/Recordkeeping Requirements11/06/2013Replaced4 by Comptroller's Handbook - Insider Activities

The reason each document is rescinded is noted as one of the following:

1 Outdated – The document is no longer needed. Any attachments to the document are rescinded only as they relate to national banks and federal savings associations.

2 Duplicative – The document transmitted interagency guidance that was issued jointly with the OCC. The rescission applies to the transmitting document only and not the attached interagency guidance. Thrifts are directed to use the OCC-issued document.

3 Conveyance – The document is a cover letter that merely conveyed another document. The rescission does not change the applicability of the conveyed document. To determine the applicability of the conveyed document, please refer to the original issuer of the document.

4 Replaced – The document and any attachments are superseded by OCC guidance.