I guess one of my questions is, if I'm building an Audit Program, and I know something from the Exam Manual isn't applicable, like, for instance, credit cards, can I just leave that section out of my audit procedures or do I need to include it in my procedures and say that it's not applicable.
I would like to be able to leave out the initial disclosure section all together since we do not originate any consumer loans EVER, but I'm not 100% sure I can do that. thoughts?