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#1435803 - 08/27/10 08:07 PM Branch Capture
Black & Gold Offline
Junior Member
Black & Gold
Joined: Aug 2008
Posts: 35
Dark Side of the Moon
I'm looking for some new ideas for auditing the branch capture process. It's a high risk area, but don't feel like we're really auditing the risks. I'd appreciate any ideas or if someone's willing to share their branch capture audit work program. Thanks!
"Who would have thought that the thing that would save this company would be work. And pancakes." - Michael Scott-The Office

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#1435821 - 08/27/10 08:29 PM Re: Branch Capture Black & Gold
QCL Offline
Power Poster
Joined: May 2002
Posts: 6,259
I include branch capture as part of my check processing audit, which also includes remote deposit capture.

One of the key elements to understand is where all the centralized processing takes place. We maintain a "proof department" that balances each branch or office each evening. I visited with them and watched the process before determine which elements I needed to test for in my audit.

I'd love to say that no tellers can scan their own work, but in the real world that just doesn't happen. All the work is placed and mixed together in a bin by all tellers and then they scan the work throughout the day. This virtue of anonymity along with placing the scanner in a high profile area adds an additional control to the area.

No changes can be made to the tickets by the tellers. They are simply scanning. Any changes to be made or balancing to be done, is done offsite by our processing staff.

These are just a few ideas of things to look for.

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#1438341 - 09/02/10 05:44 PM Re: Branch Capture Black & Gold
DogLover Offline
100 Club
Joined: Aug 2003
Posts: 146
Sunny Florida
I would refer to the FFIEC Risk Management of Remote Deposit Capture guidance as well as the FFIEC IT Examination Handbook, which includes a remote deposit capture risk management section with audit steps.

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