BANK NAME:

Audit Risk Assessment Model DATE:_____________________________________

Exhibit A

Based on the average risk weight indicated for each audit area management should determine the frequency of testing. Areas with a high average weight should be tested annually, and low average weight areas may be tested every three years. Please indicate frequency next to each area. Indicate 1 for annual testing, 2 for biannual testing and 3 for triannual testing. Year Last Tested

Category Operational Testing Investments Total Internet Banking Total Assets Liability Management Total Visa Debit Cards Total Lending Total Wire Transfers including Fedline Total General Ledger Reconciliation Total Other Real Estate Total Privacy Policy Exam Total Nondeposit Investment Products Total End-User Computing Total Accounts Payable, Purchasing and Disbursements Total Branch Auditing Total Deposits Total Electronic Data Processing (EDP) Total Item Processing, Proof and Transit Total Records Total Compliance Testing Home Mortgage Disclosure Act-Reg. C Total Truth-in-Lending-Reg. Z Total Equal Credit Opportunity-Reg. B Total Fair Lending Act Total RESPA Total Truth-in-Savings Total Electronic Fund Transfer Act-Reg. E Total Bank Secrecy Act Total Expedited Funds Availability Act-Reg. CC Total Fair Collection Practices Act Total Insider Lending-Reg. O Total Reserve Requirements-Reg. D Total Community Reinvestment Act-Reg BB Total Fair Housing Act Total Interest on Deposits-Reg. Q Total IRS Foreclosed/Abandoned Property Reporting Total IRS Information Reporting on RE Loans Total IRS Mortgage Interest Reporting Total Fair Credit Reporting Act Total Bank Protection Act-Reg. P Total

Average Weight -

Freq. of Testing (1-3)

Scheduled for Testing in Year

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Branch Auditing
ATM Balancing and Control Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of data processing applications and balancing Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal Branch Customer Service Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Official Checks, including Travellers & Cashier Checks Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal Night Depository Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal

Total Calculated Risk Weight -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Surprise Cash Counts Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal Teller Balancing Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal

Total Calculated Risk Weight -

Branch Auditing Total

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Item Processing, Proof and Transit

Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area -

Item Processing, Proof and Transit Total

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Lending Commercial, Consumer, Mortgage Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Exposure to credit risk Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal Allowance for Loan Loss Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal -

Total Calculated Risk Weight

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Impaired Loans Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal -

Total Calculated Risk Weight -

Lending Total

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Accounts Payable, Purchasing and Disbursements

Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area -

Accounts Payable, Purchasing and Disbursements Total

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Deposits
Overdrawn Accounts Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal Closed Accounts Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Dormants Accounts Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal Stop Payments Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal -

Total Calculated Risk Weight -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Hold Statements Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal

Total Calculated Risk Weight -

Deposits Total

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Electronic Data Processing (EDP)

Application Controls Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal General Control Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Employee Access levels Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal File Maintenance Reports Review Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal

Total Calculated Risk Weight -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Security Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal

Total Calculated Risk Weight -

Electronic Data Processing (EDP) Total

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Internet Banking
Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area -

Internet Banking Total General Ledger Reconciliation

Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area

General Ledger Reconciliation Total

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Investments
Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area -

Investments Total

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Wire Transfers includingFedline

Controls Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal System Controls Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal Wire Transfers including Fedline Total -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Visa Debit Cards Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Visa Debit Cards Total

Total Calculated Risk Weight

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) End-User Computing Contingency Plan Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal Disaster Recovery Plan Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal

Total Calculated Risk Weight

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Back-up Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal End-User Computing Total

Total Calculated Risk Weight -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Records Record Retention Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal Back-up/Storage Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal

Total Calculated Risk Weight

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Security Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Subtotal Records Total

Total Calculated Risk Weight -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Other Real Estate

Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Other Real Estate Total -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Privacy Policy Exam

Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Privacy Policy Exam Total -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Nondeposit Investment Products

Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area Nondeposit Investment Products Total -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Assets Liability Management

Value per transaction Complexity of transactions Total value of transactions on daily basis Complexity of balancing procedures Frequency of reconciliations Overall loss exposure to the bank Existence of segregation of duties or comp. controls Overall regulatory exposure Level of employee training Employee's problem solving ability Level of independent review of reconciliations Existence of audit trail Employee Turnover in this area Frequency of findings in this area -

Assets Liability Management Total

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5)

Total Calculated Risk Weight

Regulatory Compliance
Bank Protection Act-Reg. P Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Bank Protection Act-Reg. P Total Bank Secrecey Act Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Bank Secrecey Act Total Community Reinvestment Act-Reg BB Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Community Reinvestment Act-Reg BB Total -

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Electronic Fund Transfer Act-Reg. E Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Electronic Fund Transfer Act-Reg. E Total Equal Credit Opportunity-Reg. B Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Equal Credit Opportunity-Reg. B Total Expedited Funds Availability Act-Reg. CC Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Expedited Funds Availability Act-Reg. CC Total -

Total Calculated Risk Weight

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Fair Credit Reporting Act Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Fair Credit Reporting Act Total Fair Collection Practices Act Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Fair Collection Practices Act Total Fair Housing Act Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Fair Housing Act Total -

Total Calculated Risk Weight

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Home Mortgage Disclosure Act-Reg. C Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Home Mortgage Disclosure Act-Reg. C Total Insider Lending-Reg. O Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Insider Lending-Reg. O Total Interest on Deposits-Reg. Q Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Interest on Deposits-Reg. Q Total -

Total Calculated Risk Weight

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Real Estate Settlement-Reg. X Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Real Estate Settlement-Reg. X Total Reserve Requirements-Reg. D Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Reserve Requirements-Reg. D Total Truth-in-Lending-Reg. Z Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Truth-in-Lending-Reg. Z Total -

Total Calculated Risk Weight

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) Truth-in-Savings Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Truth-in-Savings Total RESPA Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) RESPA Total Fair Lending Act Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) Fair Lending Act Total -

Total Calculated Risk Weight

BANK NAME
Audit Risk Assessment Model DATE:_________________________________________

Input management's assessment of the level of risk to the bank associated with each category with 1 as low risk, 3 as average risk and 5 high risk. 0 denotes not applicable to the specific category.

Management Assessment of Risk (0-5) IRS Information Reporting on RE Loans Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) IRS Information Reporting on RE Loans Total IRS Mortgage Interest Reporting Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) IRS Mortgage Interest Reporting Total IRS Foreclosed/Abandoned Property Reporting Overall loss exposure to the bank Overall regulatory exposure Employee's problem solving ability Employee turnover Frequency of findings in this area (Regulators & MA) IRS Foreclosed/Abandoned Property Reporting Total -

Total Calculated Risk Weight