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Domestic Wire Transfer Internal Control Questionnaire
55. Does the bank prohibit new employees from
working in sensitive areas of the wire transter
operation? Physical Security 56. Are bank terminal operators or others in wire
transter operations denied access to computer
areas or programs? 57. Do procedures prohibit computer personnel
from gaining access to bank terminals or test
key information? 58. Is the wire transfer department arranged so that
access is restricted to teletype, computer termi
nal or other message preparation equipment? 59. Does wire transfer equipment have physical
and/or software locks to prohibit access by unauthorized personnel at all times.
60. Are codes identifying authorized personnel to
computers or terminal equipment frequently
changed? 61. Does the bank maintain back-up communica
tions systems? 62. Are back-up systems periodically tested by
bank personnel? 63. Does the use of back-up equipment require ap
proval by supervisory personnel? 64. Has the bank developed contingency security
and internal control procedures in the case of a
crisis or emergency? 65. Do operating agreements between bank, ven
dors and bank customers clearly delineate responsibilities of all parties in case of an emer. gency?
Comptroller's Handbook for National Bank Examiners Docomoar 1977
Domestic Wire Transfer Verification Procedures
1. Balance incoming transfer requests to completed
transaction tickets. 2. Using appropriate sampling techniques, select
wire transfer messages from bank records and:
that require test codes or signature verification
are properly authenticated. b. Determine that tickets supporting incoming and
outgoing transfer requests agree with entries posted to the Federal Reserve bank, corre
spondent banks and customer's accounts. c. Determine that a proper explanation has been
recorded and approved for rejected or unpro
cessed messages. d. Review funds transter messages and deter
mine if those transfers were initiated within indi
vidual lines of authority. e. Review, for content,transfer requests forms sud
porting wire transfer messages. Check to see that the forms contain, at a minimum:
The name of person, firm or bank making the request (also specific transferror).
The test code authentication (if applicable). • The amount.
The sequence number (or space for).
to the sampled messages and trace the offsetting entries to bank or other customer ac
counts. 3. Review signature cards and test key files and de
termine if they contain information on inactive or
closed customer accounts. 4. Select items from suspense or adjustment ac.
counts and determine their authenticity.
Comptroller's Handbook for Nanonal Bank Examiners December 1977
Reports of Examination and Visitation Introduction
three examinations. Current examination data should be placed in the right-hand column. Certain statistical data required in the sheet may not be readily available from prior examination reports. Therefore, examiners may omit the historical intormation on certain items if it cannot be obtained easily. Although certain unavailable information may be eliminated from the sheet, the corresponding lines, with the exception of lines 71-74, must be completed. The following symbols may be used only when information is not provided:
N/A — applies to intormation where the dollar value, percentage, ratio or number of the line
item is not applicable. • N/P - applies to information requested on the
line which is (or was) not within the scope of the examination. Use of this symbol would oc
cur most often for specialized examinations. • 0 (zero) - applies to information requested on
the line where the dollar value, percentage, ra.
tio, or number has a value of 0 (zero). The completed sheet will accompany all reports submitted to the regional office and those forwarded to the Washington office. However, it will not be attached to the copy of the report forwarded to the bank.
Reports of Examination
Regional Administrator's Letter
Confidential Section Except for the index and regional administrator's letter, the report is completed by the examiner-incharge and forwarded to the regional office at the conclusion of the examination. Regional Administrator's Letter Whenever a bank's composite rating is 3 or below, regional administrators must communicate with the board of directors through a formal transmittal letter inserted in the report of examination immediately behind the hard cover. For ratings above 3, regional administrators may elect to incorporate a letter for any reason. The first paragraph of the letter must include the following language:
This letter is supplemental to and part of the enclosed (general or specialized) examination repor conducted by national bank examiner completed on
Its pure pose is to highlight matters in the examination report that require the attention of the board of directors. Since the letter is part of the examination report, its contents are to be treated with the
same degree of confidentiality. The regional administrator's letter is not listed in the index.
Cover Page The captions on the top of this page will be completed to indicate name and location of the bank, charter number, region, name of examiner, examination date, commencement date and closing date. The examination date will be the "as of'' date; that is, the date as of which most of financial information used for the examination is prepared. The examination date will usually be the month-end immediately preceding the commencement date. The commencement date will be the day on which the actual examination commenced and not the date that any separate pre-examination analysis began. In those cases where the pre-examination analysis was performed immediately prior to beginning the examination or concurrently with the examination, the commencement date should be the day on which the examination team entered the bank.
Statistical Data Shoot The statistical data sheet is prepared as of the examination date and includes data from the preceding
Comptroller's Handbook for Nanonal Bank Examiners Sepianoer 1979
Reports of Examination and Visitation Introduction
The examiner must indicate whether the examination
• Scope of Examination
Overall Conclusions It is designed for a free flowing narrative, therefore, the use of captions should be avoided. It is not in. tended to be an index, and examiners should avoid reterring to specific pages. Scope of Examination The report will be used for the two types of examinations: general and specialized. Those examinations will consist of performing varying degrees of examination and verification procedures. Comments describing the types of examination covered will be somewhat standardized for consistency and brevity.
The following are examples of the types of descriptions that should be used: a. A general examination of your bank com
menced April 12, 19xx using financial information as of March 31, 19xx. The examination was conducted in accordance with standard examination procedures of the Office of the Comptroller of the Currency (applicable to general examinations of banks with good internal control and/or acceptable internal or external audit procedures where no verification proce
dures were performed).
cause of the lack of adequate internal control
in particular area(s)).
menced on April 12, 19xx. The examination was conducted in accordance with standard examination procedures of the Office of the Comptroller of the Currency. Because the work of the internal audit department (or external auditors, or both) was inadequate, the scope of the examination was extended to include verification procedures as outlined in the Comptroller's Handbook for National Bank Examiners (applicable to banks with no internal or exter
nal auditors or an unacceptable situation). d. A specialized examination of your bank com
menced on April 12, 19xx. The scope of the examination was limited to the minimum procedures for specialized examinations as outlined in the Comptroller's Handbook for National Bank Examiners (applicable to banks where only minimum specialized examination proce
dures were performed). e. A specialized examination of your bank com
menced on April 12, 19xx. The minimum examination procedures outlined in the Comptroller's Handbook for National Bank Examiners were extended to include examination procedures in the
department(s) (applicable to
Comptroller's Handbook for National Bank Examiners