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OCC issues revised 'Internal and External Audits' booklet

The OCC issued a revised version of the "Internal and External Audits" booklet of the "Comptroller's Handbook," the agency reported Dec. 30.

The revision replaces the version that was released in April 2003, and provides examiners with guidance for assessing audit exposures, associated risks and risk management practices.

The revision also replaces the internal and external audit sections of the "Office of the Thrift Supervision Examination Handbook."