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Chapter 10 - Examiners Guide

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Chapter 10 LOANS TABLE OF CONTENTS PART PART I LOANS . GENERAL LOAN review ........................................ ................... 10/1-1 Examination Objectives ........................................ ........................................ ....... 10/1-1 Associated Risks ........................................ ........................................ .................. 11 O/ 1. Examination Guidelines ........................................ ........................................ ....... 10/1-3 Loan Documents ........................................ ........................................ .................. 10/1-5 Loan Exceptions.

Workbook warrants a loan review, they can use the AIRES Loan Review or a self-designed workpaper to document their review. The loan review may include any or all of the following, based on the examiner’s judgment: Charged off loans. Examiners should scan the charged off list for unusual activity and review basic internal controls (board approval,

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