Bank audits and examinations / John L. Millet.

1. Examinations and audits, 3 -- 2. Preparing for an examination, 17 -- 3. Starting the examination, 30 -- 4. Cash and cash items, 36 -- 5. Exchanges, 59 -- 6. Correspondent banks, 67 -- 7. Internal control on cash, exchanges and due from banks, 85 -- 8. Loans and discounts-listing and inspection, 98 -- 9. Valuation of collateral and classification of loans, 131 -- 10. Internal control on loan operations, 165 -- 11. Mortgages, 182 -- 12. Bank-owned securities-inspection and appraisal, 204 -- 13. Analysis of bank-owned securities, 220 -- 14. Internal control on mortgages and securities, 243 -- 15. Letters of credit and acceptances, 253 -- 16. Real estate owned, 264 -- 17. Internal control on other real estate owned, 279 -- 18. Commercial deposits, 292 -- 19. Continuous internal control on checking deposits, 317 -- 20. Savings and other time deposits, 330 -- 21. Certificates of deposit, 341 -- 22. Internal control on time deposits, 346 -- 23. Certified checks and official checks, 358 -- 24. Borrowed money, 366 -- 25. Miscellaneous assets and liabilities, 374 -- 26. Capital accounts, 393 -- 27. Bank directors, 399 -- 28. Legal reserve against deposit liabilities, 408 -- 29. Safekeeping and safe deposit departments, 412 -- 30. Internal control on safekeeping and safe deposit departments, 417 -- 31. Title insurance and surety departments, 425 -- 32. Foreign exchange department, 431 -- 33. Trust department-inspection of assets, 452 -- 34. Trust department-management factors, 475 -- 35. Trust department-corporate trusts, 487 -- 36. Trust department-continuous internal control, 494 -- 37. Examination and audit program, 510 -- 38. Form of report, 517 -- 39. Directors' form of report, 551 -- Index, 557.