Although we have a target of 65%, we currently review 63% of the dollar amount of the commercial lending portfolio (Audit takes care of consumer/residential). The 2003 Annual BAI Loan Review Survey reported an average commercial loan coverage rate of 57% for institutions with assets in excess of $1 billion, although a bit higher for small institutions. Reviewers I've spoke to in my area (North Jersey) report coverage percentages of 50% to 70% of the commercial loan portfolio. In addition, we do additional "documentation only" reviews for all business loans over $35,000 and pre-approval reviews for loan committee(unusual but...), so overall review coverage is a bit higher than indicated by the 63%. Hope this helps.