Does anyone have a IT risk assessment that they use that they can share with 40 millin bank so we can use for us to follow?

Did you look at the Bankers Tools section of this site or the FFIEC website's IT handbooks? This is for the FFIEC management booklet regarding risk assessment:

http://www.ffiec.gov/ffiecinfobase/html_pages/mang_book_frame.htm

Also check out this site: http://www.fdic.gov/regulations/examinations/index.html#Ebank
Gives you links to FILs, FFIEC info, etc. It's one of my favorites.

I just recently conducted an IT Risk Assessment and I found the FFIEC IT Handbooks to be a good starting point. You can find them at http://www.ffiec.gov/ffiecinfobase/html_pages/it_01.html.

Also try this link: http://csrc.nist.gov/publications/nistpubs/800-30/sp800-30.pdf