Does anyone have a current matrix or summary of internal controls which they would be willing to share with me? The one I have access to is ten years old and likely outdated. If you prefer to send me a private e-mail I can be reached at sriley@fnbl.com Thank you

Not sure how helpful this will be but I came across this a month or so ago. www. expert.dilworth-publishers.com/cgi/bin/_fd/fetch_doc?db=r166_proc&doc_id=1247

I tried to access that site but it gave me an error. I even tried to access www.expert.dilworth-publishers.com but got the same error.

I had the same problem and doing a search produced no results.

Sorry folks. I must of gotten into this thru some kind of "back door" or something. I couldn't get back to this either. I tried www.expert.dilworth-publishers.com and it took be to shesunoff web site. Anyway try this: www.fdic.gov/regulations/safety/manual/Section4-2.html . Not a matrix, but provided me some useful info. I trying to write an internal control policy.

Consider going with the Sheshonoff Bank Internal Control Manual. It's got worksheets covering each area and comes with a CD-ROM. I also was looking for a "matrix," but there is no matrix on this subject. It's either too complex or has way too many tasks to actually put it in matrix form, so specific audit worksheets covering each operating area is the "matrix" when it comes to internal control. FDICIA documentation is centered on compliance, versus internal control, issues. But that documentation is also not in a true matrix form - it's just a series of workpapers.

A great way to document internal controls is the use of Visual Assurance software. Do a search and check out their website. It has been written up in Internal Auditor magazine. There are 4 other banks in my area that are using it and are happy with it.