We are a young internal audit team that should perform reviews of all activities of a large Romanian bank. Can anyone give us some hints where we can find relevant audit criteria / best practices / best controls for the various activities performed in the banking field?[/b]

There are several Web sites that provide resources and tools for banking.

I would start with AuditNet (www.auditnet.org) where you will find audit work programs, questionnaires and checklists for bank auditing. There are also links to the FDIC and FFIEC which have comprehensive manuals for bank auditing.

Bankersonline is another great resource for bank auditors. They have a discussion forum that focuses on bank auditing, audit and compliance programs, guides and more.

This should provide a good start to setting up your department.

Jim Kaplan
AuditNet.org