Trust Examiner School - September 2023

Internal Use Only

Statement of Principles of Trust Department Management

Continuous Audit Process

Annual Audit Process

23

Internal Use Only

Statement of Principles of Trust Department Management

• Activity ‐ by ‐ activity basis • Internal audit staff or independent third ‐ party • Should cover all areas within 3 ‐ 5 years

Continuous Audit Process

24