The Financial Audit Manual presents a methodology to perform financial statement audits of federal entities in accordance with professional standards. 

The Financial Audit Manual, last revised in 2008, is currently being updated. The revised Financial Audit Manual will incorporate new requirements from GAO’s 2011 Yellow Book , and the American Institute of CPAs Attestation Engagement Standard No. 15 and their Statements of Auditing Standards Nos. 122 through 127 .

When using the FAM volumes below, care must be exercised to ensure that appropriate consideration is given to the updated requirements noted above. The Financial Audit Manual is a three-volume publication. Volume 1 is audit methodology, Volume 2 is audit tools, and Volume 3 includes checklists. You may download the full volumes in PDF format, or you may download a zipped Word document that can be used with your own data.

This Internal Audit Manual for small banks was prepared by BOL User MackenzieS, and the sample Audit Report was created by BOL User Wlovoie. This manual is a good tool for banks that are trying to create uniformity within their audit program.

BOL Learning Connect offers more than 200 courses ON-DEMAND or on CD ROM from AML to Reg Z and every topic in between.

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The Financial Audit Manual presents a methodology to perform financial statement audits of federal entities in accordance with professional standards. 

The Financial Audit Manual, last revised in 2008, is currently being updated. The revised Financial Audit Manual will incorporate new requirements from GAO’s 2011 Yellow Book , and the American Institute of CPAs Attestation Engagement Standard No. 15 and their Statements of Auditing Standards Nos. 122 through 127 .

When using the FAM volumes below, care must be exercised to ensure that appropriate consideration is given to the updated requirements noted above. The Financial Audit Manual is a three-volume publication. Volume 1 is audit methodology, Volume 2 is audit tools, and Volume 3 includes checklists. You may download the full volumes in PDF format, or you may download a zipped Word document that can be used with your own data.

DETAILED GUIDANCE ON SPECIFIC AUDIT AREAS


Bank Internal Auditing Manual | Corporations.

Posted by 2018 article