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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 and that are essential to ensuring the integrity, reliability, and change management policies and procedures.
 
The IT section is divided into the following eight modules, as well as a glossary. Clicking directly on the module title will take you to the database. To access a more printer-friendly version of the same information, click on the PDF file link following each module title.

• Management, PDF file (7 pages, 910.80 KB)
• IT Audit, PDF file (5 pages, 554.04 KB)
• E-commerce, PDF file (11 pages, 1,019.43 KB)
• Security, PDF file (13 pages, 2.18 MB)
• Operations, PDF file (7 pages, 940.13 KB)
• Business Continuity, PDF file (7 pages, 1.24 MB)
• System Development, PDF file (7 pages, 856.11 KB)
• Technology Service Provider and Service Receiver, PDF file (5 pages, 852.62 KB)
• Glossary, PDF file (11 pages, 1.02 MB)

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.