Bank Risk Assessment

Summary SheetBANK NAME:Audit Risk Assessment ModelDATE:_____________________________________YearAverageFreq. ofLastScheduled forCategoryWeightTesting (1-3)199919981997TestedTesting in YearOperational TestingInvestments Total1-Internet Banking Total1-Assets Liability Management Total1-Visa Debit Cards Total1-1997Branch Auditing TotalATM Balancing and Control-Branch Auditing TotalBranch Customer Service-Branch Auditing TotalOfficial Checks, including Travelers & Cashier Checks-Branch Auditing TotalNight Depository-Branch Auditing TotalSurprise Cash Counts-Branch Auditing TotalTeller Balancing-Lending Total1-199919981997Wire Transfers including Fedline Total1-199919981997Deposits TotalOverdrawn Accounts-Deposits TotalClosed Accounts-Deposits TotalDormant Accounts-Deposits TotalStop Payments-Deposits TotalHold Statements-General Ledger Reconciliation Total1-Electronic Data Processing (EDP) TotalApplication Controls-Electronic Data Processing (EDP) TotalGeneral Control-Electronic Data Processing (EDP) TotalEmployee Access levels-Electronic Data Processing (EDP) TotalFile Maintenance Reports Review-Electronic Data Processing (EDP) TotalSecurity-Other Real Estate Total1-Privacy Policy Exam Total-Nondeposit Investment Products Total-End-User Computing Total1-End-User Computing TotalContingency Plan-End-User Computing TotalDisaster Recovery Plan-End-User Computing TotalBack-up-Accounts Payable, Purchasing and Disbursements Total1-1998Branch Auditing Total1-199919981997Deposits Total1-Electronic Data Processing (EDP) Total1-19991997Item Processing, Proof and Transit Total1-1998Records Total1-Compliance TestingHome Mortgage Disclosure Act-Reg. C Total2-19991997Truth-in-Lending-Reg. Z Total2-19981997Equal Credit Opportunity-Reg. B Total2-1998Fair Lending Act Total2-1999RESPA Total2-1998Truth-in-Savings Total2-19991997Electronic Fund Transfer Act-Reg. E Total2-19991997Bank Secrecy Act Total2-199919981997Expedited Funds Availability Act-Reg. CC Total2-1997Fair Collection Practices Act Total2-Lending TotalCommercial, Consumer, Mortgage-Lending TotalAllowance for Loan Loss-Lending TotalImpaired Loans-Insider Lending-Reg. O Total2-19991997Reserve Requirements-Reg. D Total2-Community Reinvestment Act-Reg BB Total2-Fair Housing Act Total2-1998Records TotalRecord Retention-Records TotalBack-up/Storage-Records TotalSecurity-Interest on Deposits-Reg. Q Total2-1997IRS Foreclosed/Abandoned Property Reporting Total2-1998IRS Information Reporting on RE Loans Total2-1998IRS Mortgage Interest Reporting Total2-1998Fair Credit Reporting Act Total2-1999Bank Protection Act-Reg. P Total2-Wire Transfers including Fedline TotalControls-Wire Transfers including Fedline TotalSystem Controls-

&R&"Times New Roman,Regular"&14Exhibit 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.

Data SheetBANK NAMEAudit Risk Assessment ModelDATE:_________________________________________ManagementTotalSubcategoryAssessmentCalculatedRisk Weightof Risk (0-5)Risk WeightBranch AuditingATM Balancing and ControlValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of data processing applications and balancing5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10-Subtotal100-Branch Customer ServiceValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10-Subtotal100-Official Checks, including Travellers & Cashier ChecksValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10-Subtotal100-Night DepositoryValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10-Subtotal100-Surprise Cash CountsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10-Subtotal100-Teller BalancingValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10-Subtotal100-Branch Auditing Total-Item Processing, Proof and TransitValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Item Processing, Proof and Transit Total100-LendingCommercial, Consumer, MortgageValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Exposure to credit risk5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100--Allowance for Loan LossValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100--Impaired LoansValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100--Lending Total300--Accounts Payable, Purchasing and DisbursementsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Accounts Payable, Purchasing and Disbursements Total100--DepositsOverdrawn AccountsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100--Closed AccountsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100--Dormants AccountsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100--Stop PaymentsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100--Hold StatementsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-Deposits Total-Electronic Data Processing (EDP)Application ControlsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-General ControlValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-Employee Access levelsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-File Maintenance Reports ReviewValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-SecurityValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-Electronic Data Processing (EDP) Total500-Internet BankingValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Internet Banking Total100-General Ledger ReconciliationValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--General Ledger Reconciliation Total100-InvestmentsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Investments Total100-Wire Transfers includingFedlineControlsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-System ControlsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-Wire Transfers including Fedline Total-Visa Debit CardsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Visa Debit Cards Total100-End-User ComputingContingency PlanValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-Disaster Recovery PlanValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-Back-upValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-End-User Computing Total-RecordsRecord RetentionValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-Back-up/StorageValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-SecurityValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Subtotal100-Records Total-Other Real EstateValue per transaction8--Complexity of transactions8--Total value of transactions on daily basis9--Complexity of balancing procedures5--Frequency of reconciliations5--Overall loss exposure to the bank15--Existence of segregation of duties or comp. controls10--Overall regulatory exposure5--Level of employee training5--Employee's problem solving ability5--Level of independent review of reconciliations5--Existence of audit trail5--Employee Turnover in this area5--Frequency of findings in this area10---Other Real Estate Total100-Privacy Policy ExamValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Privacy Policy Exam Total100-Nondeposit Investment ProductsValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Nondeposit Investment Products Total100-Assets Liability ManagementValue per transaction8-Complexity of transactions8-Total value of transactions on daily basis9-Complexity of balancing procedures5-Frequency of reconciliations5-Overall loss exposure to the bank15-Existence of segregation of duties or comp. controls10-Overall regulatory exposure5-Level of employee training5-Employee's problem solving ability5-Level of independent review of reconciliations5-Existence of audit trail5-Employee Turnover in this area5-Frequency of findings in this area10--Assets Liability Management Total100-Regulatory ComplianceBank Protection Act-Reg. POverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Bank Protection Act-Reg. P Total100--Bank Secrecey ActOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Bank Secrecey Act Total100--Community Reinvestment Act-Reg BBOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Community Reinvestment Act-Reg BB Total100--Electronic Fund Transfer Act-Reg. EOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Electronic Fund Transfer Act-Reg. E Total100--Equal Credit Opportunity-Reg. BOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Equal Credit Opportunity-Reg. B Total100--Expedited Funds Availability Act-Reg. CCOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Expedited Funds Availability Act-Reg. CC Total100--Fair Credit Reporting ActOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Fair Credit Reporting Act Total100--Fair Collection Practices ActOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Fair Collection Practices Act Total100--Fair Housing ActOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Fair Housing Act Total100--Home Mortgage Disclosure Act-Reg. COverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Home Mortgage Disclosure Act-Reg. C Total100--Insider Lending-Reg. OOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Insider Lending-Reg. O Total100--Interest on Deposits-Reg. QOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Interest on Deposits-Reg. Q Total100--Real Estate Settlement-Reg. XOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Real Estate Settlement-Reg. X Total100--Reserve Requirements-Reg. DOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Reserve Requirements-Reg. D Total100--Truth-in-Lending-Reg. ZOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Truth-in-Lending-Reg. Z Total100--Truth-in-SavingsOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Truth-in-Savings Total100--RESPAOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--RESPA Total100--Fair Lending ActOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--Fair Lending Act Total100--IRS Information Reporting on RE LoansOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--IRS Information Reporting on RE Loans Total100--IRS Mortgage Interest ReportingOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--IRS Mortgage Interest Reporting Total100--IRS Foreclosed/Abandoned Property ReportingOverall loss exposure to the bank15-Overall regulatory exposure20-Employee's problem solving ability15-Employee turnover35-Frequency of findings in this area (Regulators & MA)15--IRS Foreclosed/Abandoned Property Reporting Total100--

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.

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