Commercial Banking - Audit Technique Guide (ATG)

This page intentionally left blank.TABLE OF CONTENTSSubject PageIntroductionFormation of the Group..............................................................................xiii Utilization of the Commercial Banking Guide .......................................... xiv Chapter 1, General Overview of the Banking IndustryDefinition of a Bank...................................................................................1-1 Industry Regulation ....................................................................................1-3 The Office of the Comptroller of the Currency....................................1-4 The Federal Reserve Bank ...................................................................1-4 The Federal Deposit Insurance Company ............................................1-5 The Office of Thrift Supervision..........................................................1-5 State Regulatory Agencies1-5 Chapter 2, Starting the Examination ProcessIntroduction to the Audit ............................................................................2-1 Coordinated Issues .....................................................................................2-2 Significant Issues........................................................................................2-2 Return Identification Process .....................................................................2-3 Pre-Audit Planning2-4 Chapter 3, ...