12 C.F.R. § 550.460 Who may conduct an audit?
Title 12 - Banks and Banking
Internal auditors, external auditors, or other qualified persons who are responsible only to the board of directors, may conduct an audit.
Title 12: Banks and Banking
PART 550—FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS
Subpart B—Exercising Fiduciary Powers
Audit Requirements
§ 550.460 Who may conduct an audit?