Resources for Federal Financial Institutions Examination Council (FFIEC)

FFIEC: Audit AUD, IT examination handbook

FFIEC

This “Audit Booklet” is one of several booklets that comprise the Federal Financial Institutions Examination Council (FFIEC) Information Technology Examination Handbook (IT Handbook) and provides guidance to examiners and financial institutions on the characteristics of an effective information technology (IT) audit function. This booklet replaces and rescinds Chapter 8 of the 1996 FFIEC Information Systems Examination Handbook. It should be used by examiners of the FFIEC member agencies as a foundation from which they can assess the quality and effectiveness of an institution’s IT audit program. It describes the roles and responsibilities of the board of directors, management, and internal or external auditors; identifies effective practices for IT audit programs; and details examination objectives and procedures. Agency examiners will use the examination procedures in Appendix A to assess the adequacy of IT audit programs at both financial institutions and technology service providers. The examination guidance and procedures in this booklet focus on IT audit and supplement other, more general, internal and external audit guidance provided by the FFIEC agencies.

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