Thanks for the input!!! At one time several years ago, I had an bank internal audit manual from Sheshunoff that was not bad. It was geared to the smaller bank, but the ones I've seen of theirs lately are about like the WG&L one I had. I had heard somewhere about a manual that ICBA has available and have ordered it to try for 30 days, so will let you know what I think once it arrives and I can go through it some.