Audit & Consulting In today’s regulatory environment with heavy violations for non-compliance, an objective, in-depth, and independent analysis is critical. Boards of Directors are being held increasingly accountable for the adequacy and effectiveness of their organization’s system of internal controls and for the quality of their performance. So much so, that regulatory authorities encourage the conducting of independent audits. We understand that qualified, experienced personnel is increasingly difficult to hire and train. The necessary knowledge, skills, time, and disciplines to conduct audit services are in short supply and expensive. Our audit solutions can free your institution of time-consuming and costly programs. The experienced staff of our affiliate, FNBB Service Corp., will coordinate and direct a turnkey audit program to relieve your key personnel of this time-consuming but necessary project. Or they can consult with you on the organization and management of your own performance review of your institution’s control and procedures. Either way, we can help you detect areas of deficiency and provide solutions to avoid regulator criticism. We are committed to your success and the success of your organization. A commitment proven by our leadership in bringing you the audit services you need to maintain an adequate system of internal controls. Compliance Audit Our compliance audit service provides financial institutions with policy and procedure development, quarterly or annual compliance audits, customized in-house training of bank personnel, and compliance consulting. We also provide quarterly compliance seminars to keep your staff abreast of key regulatory changes. A comprehensive compliance audit includes: Evaluation of current compliance program A final report detailing all findings, deficiencies, and possible violations Assistance to help correct any deficiencies Assistance in development of policies and procedures Assurance of ongoing compliance Recommendations to enhance current compliance programs Reports provided to bank management and Board of Directors Click Here for more Audit & Consulting Information Internal Audit Our internal audit service provides financial institutions with customized, ongoing internal audits and consulting services. We provide assistance to you and your staff in conducting internal audits, evaluating the system of internal controls and meeting regulatory internal audit requirements. Our audits are led by certified auditors with banking experience. A comprehensive ongoing internal audit program includes: Review of current policies and procedures Testing of key internal controls Resolution of issues by means of a cooperative teamwork approach Reports to management and Board of Directors Audit Committee on findings with recommendations Coordination with independent CPAs and regulatory authorities Ongoing risk-based internal audits in areas such as: Deposits Wire Transfer Investments Proof Function Due From Banks Loan Controls Retail Teller Function Additional specialized services are available, such as: ACH audits Independent model validation review of ALM model results Information technologies review Financial audits of bank subsidiaries Directors’ examinations Trust examination services Co-source audit service – a supplement to existent in-house internal audit staff Consulting services in areas such as: Organization of the internal audit function including Internal Audit Department charter and Audit Committee charter Management, planning, and advice Staff development and training

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