Trust Examiner School eBook

33. Indicate whether you utilize an electronic or other document imaging system. If utilizing such a system, discuss indexing, security controls, contingency planning, and back-up procedures. Have someone available to assist the examiner in navigating the system (legal documents, annual reviews, etc.).

[Type Management Response Here]

34. Provide a list of all your general ledger accounts.

[Type Management Response Here]

Audits

35. A copy of external audit reports and/or SSAE or SOC reports covering reviews conducted on the institution, service providers, operating subsidiaries, or service corporations since the last examination. Include engagement letters or other correspondence, auditor work programs (if available), managements response to any audit concerns, and a list of outstanding audit items. Include documentation reviews that were also completed on service providers that the Trust Company uses.

[Type Management Response Here]

36. A copy of internal or external audit reports covering reviews conducted since the last examination. Include auditor work programs (make available), managements response to any audit concerns, and a list of outstanding audit items.

[Type Management Response Here]

37. A copy of the current audit plan and the date it was approved by the Board of Directors or the Audit Committee.

[Type Management Response Here]

38. A list of the Audit Committee members and access to the Audit Committee’s minutes. Provide the name of an individual to contact for access.

[Type Management Response Here]

39. A list of all entities that conduct internal and/or external audits. Describe the frequency and scheduling of your audits and any factors that influence audit frequency and scope.

[Type Management Response Here]