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The Office of the Comptroller of the Currency ("OCC") updated the "Corporate and Risk Governance" and "Internal and External Audits" booklets of the Comptroller's Handbook.
Updates to the booklets include:
- relevant OCC issuances and auditing standards;
- the integration of federal savings associations into specific regulations;
- clarifications of supervisory guidance and sound risk management;
- clarifications of the responsibilities of banks' boards and managements; and
- revisions of content for general clarity.
The "Corporate and Risk Governance" booklet was fully revised.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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