July 2016

Internal Controls - A Guide for Directors

This publication is a part of:

Collection: Banker Education


To help the board and management meet their responsibilities, this pamphlet emphasizes the importance of establishing and maintaining effective internal controls. It also provides a description of basic control components and includes a series of questions that can assist directors and management in evaluating and improving their bank's internal control systems. This guide supplements the OCC publications, The Director's Book—The Role of a National Bank Director and Detecting Red Flags in Board Reports.