Required Annual Audits

Does anyone know where I can find the "required" annual audits for a bank? I know that BSA and ACH are required, but I need a list of others that are required.

Thank you for any help!

Rescue me

SAFE Act
Identity Theft Prevention (more of an annual report to the Board)
Safeguarding Customer Information (another annual report to the Board)

Thanks 'Lil Freak! I have those on my list as well.

Internal audit plans should be based on risk assessments. For us, high risk areas are audited annually, moderate risk areas are audited every 2 years and low risk areas are audited every 3 years.

However, there are certain areas that examiners, external auditors, or your Board/Audit Committee may expect to be performed annually, regardless of your risk assessments.

Areas we audit annually, regardless or risk assessments, to make our examiners (FDIC) happy include: ACH (for NACHA compliance), BSA, Flood, Reg O, Fair Lending, SAFE Act, GLBA & Reg P, Trust and Reg R.

To keep our external auditors happy (different external auditors have different expectations): 401(k), year-end balance sheet audit, investments, loan & deposit confirmations.

To keep our audit committee happy (varies by bank): allowance for loan losses, employee accounts, expense reports, payroll & benefits.

To my knowledge, the only areas that MUST be audited annually is ACH (by December 1st) and SAFE Act.