July 2019
Internal and External Audits
This publication is part of:
Collection: Comptroller's Handbook
Series: Safety and Soundness
Category: Management
Series:Safety and Soundness
Category:Management
OCC Bulletin 2019-38, Comptroller's Handbook: Revised and Updated Booklets and Rescissions
Overview
This booklet addresses the risks associated with a bank's audit function (comprising internal and external audit functions). It discusses sound practices and regulatory requirements regarding the audit function.
Applicability
This booklet applies to the OCC's supervision of national banks and federal savings associations. References to national banks in this booklet also generally apply to federal branches and agencies of foreign banking organizations. Refer to12 USC 3102(b)and the "Federal Branches and Agencies Supervision" booklet of theComptroller's Handbookfor more information.