Online Manual BSA Info. Base. CORE EXAMINATION OVERVIEW AND PROCEDURES FOR ASSESSING THE BSAAML COMPLIANCE PROGRAM Scoping and PlanningOverview. Objective. Identify the banks BSAAML risks, develop the examination scope, and document the plan. This process includes determining examination staffing needs and technical expertise, and selecting examination procedures to be completed. The BSAAML examination is intended to assess the effectiveness of the banks BSAAML compliance program and the banks compliance with the regulatory requirements pertaining to the BSA, including a review of risk management practices. Whenever possible, the scoping and planning process should be completed before entering the bank. During this process, it may be helpful to discuss BSAAML matters with bank management, including the BSA compliance officer, either in person or by telephone. The scoping and planning process generally begins with an analysis of Off site monitoring information. Prior examination reports and workpapers. The purpose of this manual is to authorize and outline the directives, responsibilities and procedures with respect to the administration of Band capital and revenue. Department Division AIR NAVIGATION SERVICES Document Owner GM AIR SAFETY INFRASTRUCTURE Name of Document MANUAL OF PROCEDURES and STANDARDS. Federal Information System Controls Audit Manual FISCAM GAO09232G Published Feb 2, 2009. Publicly Released Feb 2, 2009. This OSHA publication is not a standard or regulation, and it creates no new legal obligations. The publication is advisory in nature, informational in content, and. Contents List of Figures List of Tables Title and Copyright Information Preface. Audience Documentation Accessibility Related Documents Conventions Whats New in. Database Administration Procedures Manual' title='Database Administration Procedures Manual' />Driver Procedures Manual Chapter 1 to 13. Moped exception 6631101B Anyone with a valid drivers license or permit of any class may operate a moped. For your security, if youre on a public computer and have finished using your Red Hat services, please be sure to log out. Log Out. PREREQUISITE CMIS 564 Database Management Systems, equivalent credit, or instructor permission. You must understand the Structured Query Language SQL. Database Administration Procedures Manual' title='Database Administration Procedures Manual' />Request letter items completed by bank management. Refer to Appendix H Request Letter Items Core and Expanded for additional information. The banks BSAAML risk assessment. Information available from the BSA reporting database, Fin. CEN Query. Fin. CEN Query replaced the former BSA reporting database, the Web Currency Banking and Retrieval System, as the system of records for all BSA reports effective January 1, 2. Independent reviews or audits. Review of the Banks BSAAML Risk Assessment The scoping and planning process should be guided by the examiners review of the banks BSAAML risk assessment. Information gained from the examiners review of the risk assessment will assist the scoping and planning process as well as the evaluation of the adequacy of the BSAAML compliance program. If the bank has not developed a risk assessment, this fact should be discussed with management. For the purposes of the examination, whenever the bank has not completed a risk assessment, or the risk assessment is inadequate, the examiner must complete a risk assessment. Refer to the core overview section, BSAAML Risk Assessment, pages 2. BSAAML risk assessment. Evaluating the BSAAML risk assessment is part of scoping and planning the examination, and the inclusion of a section on risk assessment in the manual does not mean the two processes are separate. Rather, risk assessment has been given its own section to emphasize its importance in the examination process and in the banks design of effective risk based controls. Independent Testing As part of the scoping and planning process, examiners should obtain and evaluate the supporting documents of the independent testing audit of the banks BSAAML compliance program. The federal banking agencies reference to audit does not confer an expectation that the required independent testing must be performed by a specifically designated auditor, whether internal or external. However, the person performing the independent testing must not be involved in any part of the banks BSAAML compliance program for example, developing policies and procedures or conducting training. Audit findings should be reported directly to the board of directors or a designated board committee composed primarily or completely of outside directors. The scope and quality of the audit may provide examiners with a sense of particular risks in the bank, how these risks are being managed and controlled, and the status of compliance with the BSA. The independent testing scope and workpapers can assist examiners in understanding the audit coverage and the quality and quantity of transaction testing. This knowledge will assist the examiner in determining the examination scope, identifying areas requiring greater or lesser scrutiny, and identifying when expanded examination procedures may be necessary. Examination Plan At a minimum, examiners should conduct the examination procedures included in the following sections of this manual to ensure that the bank has an adequate BSAAML compliance program commensurate with its risk profile The Core Examination Overview and Procedures for Regulatory Requirements and Related Topics section includes an overview and examination procedures for examining a banks policies, procedures, and processes to ensure compliance with OFAC sanctions. As part of the scoping and planning procedures, examiners must review the banks OFAC risk assessment and independent testing to determine the extent to which a review of the banks OFAC compliance program should be conducted during the examination. Refer to core overview and examination procedures, Office of Foreign Assets Control, pages 1. The examiner should develop and document an initial examination plan commensurate with the overall BSAAML risk profile of the bank. This plan may change during the examination as a result of on site findings, and any changes to the plan should likewise be documented. The examiner should prepare a request letter to the bank. Suggested request letter items are detailed in Appendix H Request Letter Items Core and Expanded. On the basis of the risk profile, quality of audit, previous examination findings, and initial examination work, examiners should complete additional core and expanded examination procedures, as appropriate. The examiner must include an evaluation of the BSAAML compliance program within the supervisory plan or cycle. At larger, more complex banking organizations, examiners may complete various types of examinations throughout the supervisory plan or cycle to assess BSAAML compliance. These reviews may focus on one or more business lines e. Transaction Testing. Examiners perform transaction testing to evaluate the adequacy of the banks compliance with regulatory requirements, determine the effectiveness of its policies, procedures, and processes, and evaluate suspicious activity monitoring systems. Transaction testing is an important factor in forming conclusions about the integrity of the banks overall controls and risk management processes. Transaction testing must be performed at each examination and should be risk based. Windows Vista 7 Orjinal Yapma. Transaction testing can be performed either through conducting the transaction testing procedures within the independent testing audit section refer to the core examination procedures, BSAAML Compliance Program, pages 3. The extent of transaction testing and activities conducted is based on various factors including the examiners judgment of risks, controls, and the adequacy of the independent testing. Once on site, the scope of the transaction testing can be expanded to address any issues or concerns identified during the examination. Examiners should document their decision regarding the extent of transaction testing to conduct, the activities for which it is to be performed, and the rationale for any changes to the scope of transaction testing that occur during the examination. Information Available From BSA Reporting Database Fin. CEN Query replaced the BSA reporting database, Web Currency Banking and Retrieval System, as the system of records for all BSA reports. Examination planning should also include an analysis of the Suspicious Activity Reports SARs, Currency Transaction Reports CTR, and CTR exemptions that the bank has filed. SARs, CTRs, and CTR exemptions may be exported or downloaded from or obtained directly online from the BSA reporting database Fin.