Does anyone have an Internal Control Audit program and checklist they would share? I would appreciate any assistance.

Southern,
Any particular area you are looking at? I generally take it a process at a time so I am little uncertain what you are looking for. Will be glad to help if I can.

I too expect to see internal controls addressed in each audit of areas or processes. An audit of a bank's internal controls in general could be quite broad and cumbersome.