In 2023, NETBankAudit performed 265 audit engagements, including IT, Operations, BSA and Compliance. We also performed 793 cyber-based engagements, including penetration, system and process assessments and social engineering testing. Based on our analysis of these engagements, a survey of examination and audit issues was collected to assist our clients in identifying commonly reported examination and audit issues. An outline of hot topics, concerns, and trends is also provided.