2023 Audit and Exam Issues Report

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.  

Ransomware Assessment Facilitation

Ransomware is a type of malicious software (malware) that encrypts data on a computer, making it difficult or impossible to recover. Given the significant increase in ransomware attacks, financial institutions are encouraged to perform a ransomware assessment to identify and mitigate associated risks.

 

 

Elder Fraud: Red Flags and Safeguards

In January, 2022, the FBI launched an Elder Fraud Awareness Initiative.  According to Special Agent in Charge, Susan Ferensic, “There has been a sharp rise in this type of criminal activity since 2015”.  To learn more about Elder Fraud, take a look at the Elder Fraud Briefing created by Christopher Shields, Director of Audit Services at NETBankAudit.

Elder Fraud – Red Flags and Safeguards without Resources