Another good audit resource website is - www.auditnet.org.
Click on audit programs and scroll down to Information Systems Technology Audit Programs and item #47 (item number as of today)is an Internet Banking Audit program. Also on that site (www.auditnet.org/banking/htm.) are several bank audit resources with links to the exam programs for the FFIEC, FDIC, IRS, etc. and noted a link to the BOL site as well (Conducting an E-Bank audit).