An official website of the United States government
Parts of this site may be down for maintenance Saturday, November 23, 7:00 p.m. to Sunday, November 24, 9:00 a.m. (Eastern).
January 2001
Share This Page:
Collection: Comptroller's Handbook
Series: Safety and Soundness
Category: Management
Internal Controls Cover Letter (PDF)
This booklet addresses the importance of internal control, which comprises the systems, policies, procedures, and processes for safeguarding bank assets, limiting or controlling risks, and achieving bank objectives.
This booklet applies to the OCC's supervision of national banks. 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. For information applicable to federal savings associations, refer to former Office of Thrift Supervision Examination Handbook section 340, "Internal Control."