This sample audit program includes steps organizations should use when performing a banking operations department audit.

Audit steps in this work program include: discuss the report draft with management; determine if ongoing bank policies, procedures and training are adequate to ensure compliance with the Right to Financial Privacy Act; obtain the latest abandoned property report filed with the state; review procedures in effect over restraining notices and tax levies; determine if proper follow-up procedures are in place to clear items timely; review processes in place for reconciling the municipal accounts; etc.