Skip to main content
OCC Flag

An official website of the United States government

July 2019

Internal and External Audits

This publication is part of:

Collection: Comptroller's Handbook

Series: Safety and Soundness

Category: Management


This booklet addresses the risks associated with a bank's audit function (comprising internal and external audit functions). It discusses sound practices and regulatory requirements regarding the audit function.


This booklet applies to the OCC's supervision of national banks and federal savings associations. References to national banks in this booklet also generally apply to federal branches and agencies of foreign banking organizations. Refer to 12 USC 3102(b) and the "Federal Branches and Agencies Supervision" booklet of the Comptroller's Handbook for more information.