Appendix C: Laws, Regulations, and Guidance

 

Sources


Laws

Resource TitleTypeDate
12 USC 1761 & 1761d: Supervisory CommitteeLawN/A
Public Law 107-204: Sarbanes-Oxley Act of 2002, PubLawN/A

Federal Financial Institutions Examination Council

Resource TitleTypeDate
Interagency Policy Statement on the Internal Audit Function and Its OutsourcingGuidanceMarch 2003
Interagency Policy Statement on External Auditing Programs of Banks and Savings AssociationsGuidanceSeptember 1999
Interagency Policy Statement on Coordination and Communication Between External Auditors and ExaminersGuidanceJuly 1992

Federal Reserve Board

Resource TitleTypeDate
12 CFR Part 208, Appendix D-1: Interagency Guidelines Establishing Standards for Safety and SoundnessRegulationN/A
SR Letter 03-8; Statement on Application of Recent Corporate Governance Initiatives to Non-Public Banking OrganizationsGuidanceMay 5, 2003
SR Letter 03-5: Amended Interagency Guidance on the Internal Audit Function and its OutsourcingGuidanceApril 22, 2003
SR Letter 02-20: The Sarbanes-Oxley Act of 2002GuidanceOctober 29, 2002

Federal Deposit Insurance Corporation

Resource TitleTypeDate
12 CFR Part 363: Annual Independent Audits and Reporting RequirementsRegulationN/A
FIL 21-2003: Interagency Policy Statement on the Internal Audit Function and Its OutsourcingGuidanceMarch 7, 2003
FIL 96-99: Interagency Policy Statement On External Auditing Programs of Banks and Savings AssociationsGuidanceOctober 25, 1999

National Credit Union Administration

Resource TitleTypeDate
12 CFR Part 715: Supervisory Committee Audits and VerificationsRegulationN/A
NCUA Letter to Credit Unions 02-CU-17: E-Commerce Guide for Credit UnionsGuidanceDecember 2002
NCUA Letter to Credit Unions 01-CU-11: Electronic Data Security OverviewGuidanceAugust 2001
NCUA Letter to Credit Unions 97-CU-5: Interagency Statement on Retail On-Line PC BankingGuidanceApril 1997

Office of the Comptroller of the Currency

Resource TitleTypeDate
12 CFR Part 30: Safety and Soundness StandardsRegulationN/A
OCC Bulletin 2003-12: Interagency Policy Statement on Internet Audit and Internal Audit OutsourcingGuidanceMarch 17, 2003
OCC Bulletin 99-37: Interagency Policy Statement on External Auditing ProgramsGuidanceJuly 9, 2003
Comptroller's Handbook: Community Bank Supervision, BookletGuidanceAugust 2001
Comptroller's Handbook: Community Bank Supervision, AppendixGuidanceAugust 2001
Comptroller's Handbook: Internal and External Audits, IntroductionGuidanceApril 2003
Comptroller's Handbook: Internal and External Audits, AppendixesGuidanceApril 2003
Comptroller's Handbook: Large Bank SupervisionGuidanceMay 2001
Comptroller's Handbook: Internal and External Audits, Supplemental Examination ProceduresGuidanceApril 2003
The Director's Book: The Role of a National Bank DirectorGuidanceMarch 1997

Office of Thrift Supervision

Resource TitleTypeDate
12 CFR Part 562.4: Audit of Savings Associations and Savings Association Holding CompaniesRegulationN/A
12 CFR Part 570, Appendix A: Interagency Guidelines Establishing Standards for Safety and SoundnessRegulationN/A
Thrift Bulletin 81: Interagency Policy Statement on the Internal Audit Function and Its OutsourcingGuidanceMarch17, 2003
CEO LTR 113: Internal ControlsGuidanceJuly 14, 1999
Thrift Activities Handbook Section 341: Technology Risk ControlsGuidanceJanuary 2002
Thrift Activities Handbook Section 350: External AuditGuidanceJuly 2002
Thrift Activities Handbook Section 355: Internal AuditGuidanceFebruary 2002


 

Previous Section
Appendix B: Glossary