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Alphabetical Listing


OTS Examination Handbook: Management

Number Issue Date Title Rescinded Date Comments
EH 310 01/2009 Oversight 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of Employment Contracts” from page 310.19 and "Regulatory Review of Third-Party Contracts" from page 310.20-21 are rescinded as of 05/17/2012.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 310p 04/2011 Program    
EH 310q 01/2009 Questionnaire    
EH 310aa 01/2009 Appendix A: Board of Directors Self Assessment    
EH 330 11/2004 Management Assessment    
EH 330p 04/2011 Program    
EH 330q 11/2004 Questionnaire    
EH 340 10/2009 Internal Control    
EH 340p 04/2011 Program    
EH 340aa 10/2009 Appendix A: Questionnaires    
EH 341 10/2008 Information Technology Risks and Controls 05/17/2012 Replaced4 by Comptroller's Handbook - Bank Supervision Process, Community Bank Supervision, and Large Bank Supervision
EH 341p 04/2011 Program 05/17/2012 Replaced4 by Comptroller's Handbook - Bank Supervision Process, Community Bank Supervision, and Large Bank Supervision
EH 350 07/2002 External Audit    
EH 350p 04/2011 Program    
EH 350aa 02/2002 Appendix A: Audit-Related Report Checklist    
EH 350ab 02/2002 Appendix B: Comparison of OTS and FDIC Annual External Audit Requirements    
EH 350ac 02/2002 Appendix C: Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations   Duplicative2 of OCC Bulletin 1999-37.
EH 350ad 02/2002 Appendix D: Sample Letter to Request Audit Work Papers    
EH 350ae 02/2002 Appendix E: Sample Letter from Accounting Firm    
EH 355 02/2002 Internal Audit    
EH 355p 04/2011 Program    
EH 355q 02/2002 Questionnaire    
EH 355aa 02/2002 Appendix A: Interagency Policy Statement on the Internal Audit Function and Its Outsourcing   Duplicative2 of OCC Bulletin 2003-12.
EH 355ab 02/2002 Appendix B: Internal Auditor Questionnaire    
EH 360 05/2010 Fraud and Insider Abuse    
EH 360p 04/2011 Program    
EH 360aa 05/2010 Appendix A: Fraud Risk Evaluation Form    
EH 360ab 05/2010 Appendix B: Questions and Answers - Examination Obstruction    
EH 380 02/2006 Transactions 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 380p 02/2006 Program   The procedures on “Transactions with Insiders” are Replaced4 by Comptroller's Handbook - Insider Activities as of 11/06/2013.
EH 380aa 02/2006 Appendix A: Regulation O Summary of Reporting/Recordkeeping Requirements 11/06/2013 Replaced4 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.