FCA Examination Manual—Information Technology
No examination of a financial institution is complete without carefully evaluating risks within its information systems and technology operations. That’s why FCA examiners devote considerable resources to examining the information systems and technology operations of Farm Credit System institutions.
In January 2005, FCA added an information technology (IT) section to its Examination Manual to explain the baseline expectations FCA examiners use to examine information systems and technology operations of FCS institutions. The IT section also explains the baseline expectations for general controls—that is, the controls that affect all IT systems.
The IT section is divided into the following eight modules, as well as a glossary. Each module is provided as a PDF file.
- Management (7 pages, 789 KB)
- IT Audit (5 pages, 537 KB)
- E-commerce (11 pages, 630 KB)
- Security (13 pages, 900 KB)
- Operations (7 pages, 767 KB)
- Business Continuity
- System Development (7 pages, 738 KB)
- Technology Service Provider and Service Receiver (5 pages, 852 KB)
- Glossary (11 pages, 600 KB)
The IT section of the FCA Examination Manual is updated as the FCS and the technology industry change, as institutions increase their use of information technology, and as the examination process evolves to address new risks and changes in laws and regulations.