I'm in need of audit procedures for atm & debit cards, escheatment and return mail. Any help is appreciated.

I don't have anything for ATM & debit cards but I wonder if you only need to audit this area if you issue cards on-site. I'd really like to know what others are doing for this. As far as escheatment, that is based on state law so my audits have always been to ensure unclaimed property is sent to the state in a timely manner and that evidence of dual control exists for safe deposit box contents from when the box was drilled to when it was packed and when it was delivered. As for returned mail, the only things I've ever done are make sure it was locked up (usually in the vault) and that employees are working to contact customers, and you can sample some of the transactions on the statements to make sure they appear legit. Again, I'd be interested to hear if others are doing a more indepth audit on returned mail.