I guess a review of overdrafts maybe typically covered in a demand deposit audit but I do a separate Overdraft audit....with all the OD programs & hoopla surrounding the product, I wanted to review it as well. Other than a review of the disclosures for compliance, what other controls should I be looking for?

Would anyone be willing to share their audit workprogram and/or internal control questionnaire for the overdraft function?

This is pretty new to have workpapers but someone may have some done. You mat consider reviewing the proposals out for comment and incorporating some of that, allowing they are not concrete. It may spur thoughts. Additionally, do you advertise, how do employees "sell" or discuss this with customers, are there standard talk-offs to answer common questions from customers, what are your policies for charge-offs, renewing into loans, refunding fees, etc.

I did a review of our newly implemented program a few months ago. See this thread for some ideas.

We also recently listened to the BOL Webinar "Hot Issues on Overdraft Protection". Although I was out of the office, I am sure it had some good ideas of areas to review as well.