Audit Templates (Standalone)

Examination Objectives
1. To develop an understanding of the significance of the bank’s electronic banking activities
within and across business lines.
2. To assess the types and levels of risks associated with the bank’s electronic banking
activities.
3. To exercise appropriate judgement in determining the level of review, given the
characteristics, size, and business activities of the organization.
4. To assess the current and potential impact of electronic banking activities on the institution’s
financial profile and condition.
5. To assess the adequacy of risk management and oversight of electronic banking activities,
including outsourced activities.
6. To determine if the institution is complying with other applicable laws, rules and regulations.
7. To prepare comments for the report of examination on significant deficiencies and
recommended corrective action.
8. To determine the impact, if any, of electronic banking risks on the CAMELS rating,
information technology rating, and risk management ratings.
9. To update the workpapers with any information that will facilitate future examinations.