OTS Examination Handbook: Management

Number	Issue Date	Title	Rescinded Date	Comment
EH 310	01/2009	Corporate Governance and Oversight by the Board of Directors	07/29/2016	Replaced⁴ by Comptroller's Handbook - Corporate and Risk Governance
EH 310p	04/2011	Program	07/29/2016	Replaced⁴ by Comptroller's Handbook - Corporate and Risk Governance
EH 310q	01/2009	Questionnaire	07/29/2016	Replaced⁴ by Comptroller's Handbook - Corporate and Risk Governance
EH 310aa	01/2009	Appendix A: Board of Directors Self Assessment	07/29/2016	Replaced⁴ by Comptroller's Handbook - Corporate and Risk Governance
EH 330	11/2004	Management Assessment	07/29/2016	Replaced⁴ by Comptroller's Handbook - Corporate and Risk Governance
EH 330p	04/2011	Program	07/29/2016	Replaced⁴ by Comptroller's Handbook - Corporate and Risk Governance
EH 330q	11/2004	Questionnaire	07/29/2016	Replaced⁴ by Comptroller's Handbook - Corporate and Risk Governance
EH 340	10/2009	Internal Control
EH 340p	04/2011	Program
EH 340aa	10/2009	Appendix A: Questionnaires
EH 341	10/2008	Information Technology Risks and Controls	05/17/2012	Replaced⁴ by Comptroller's Handbook - Community Bank Supervision, and Large Bank Supervision
EH 341p	04/2011	Program	05/17/2012	Replaced⁴ by Comptroller's Handbook - Bank Supervision Process, Community Bank Supervision, and Large Bank Supervision
EH 350	07/2002		12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 350p	04/2011	Program	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 350aa	02/2002	Appendix A: Audit-Related Report Checklist	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 350ab	02/2002	Appendix B: Comparison of OTS and FDIC Annual External Audit Requirements	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 350ac	02/2002	Appendix C: Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 350ad	02/2002	Appendix D: Sample Letter to Request Audit Work Papers	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 350ae	02/2002	Appendix E: Sample Letter from Accounting Firm	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 355	02/2002	Internal Audit	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 355p	04/2011	Program	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 355q	02/2002	Questionnaire	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 355aa	02/2002	Appendix A: Interagency Policy Statement on the Internal Audit Function and Its Outsourcing	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 355ab	02/2002	Appendix B: Internal Auditor Questionnaire	12/30/2016	Replaced⁴ by Comptroller's Handbook – Internal and External Audits
EH 360	05/2010	Fraud and Insider Abuse
EH 360p	04/2011	Program
EH 360aa	05/2010	Appendix A: Fraud Risk Evaluation Form
EH 360ab	05/2010	Appendix B: Questions and Answers - Examination Obstruction	09/30/2019	Replaced⁴ - See OCC 2019-44
EH 380	02/2006	Transactions with Affiliates and insiders		The section titled "Transactions with Insiders" from page 380.19-30 is Replaced⁴ by Comptroller's Handbook - Insider Activities as of 11/06/2013.
EH 380p	02/2006	Program		The procedures on "Transactions with Insiders" are Replaced⁴ by Comptroller's Handbook - Insider Activities as of 11/06/2013.
EH 380aa	02/2006	Appendix A: Regulation O Summary of Reporting/Recordkeeping Requirements	11/06/2013	Replaced⁴ by Comptroller's Handbook - Insider Activities

The reason each document is rescinded is noted as one of the following:

¹ Outdated – The document is no longer needed. Any attachments to the document are rescinded only as they relate to national banks and federal savings associations.

² Duplicative – The document transmitted interagency guidance that was issued jointly with the OCC. The rescission applies to the transmitting document only and not the attached interagency guidance. Thrifts are directed to use the OCC-issued document.

³ Conveyance – The document is a cover letter that merely conveyed another document. The rescission does not change the applicability of the conveyed document. To determine the applicability of the conveyed document, please refer to the original issuer of the document.

⁴ Replaced – The document and any attachments are superseded by OCC guidance.