N.D. Admin. Code 13-02-11-01
This chapter is intended to establish minimum guidelines for the report of examining committee or examination by the board of directors, annual independent certified public accountant audit, or auditors of the bank holding company, or examination by internal audit control system for report of examining committee pursuant to section 6-03-69. While the guidelines set forth in this chapter are deemed to be minimum procedures, additional procedures may be deemed prudent as determined to meet the individual needs of the bank by its directors. This chapter is further intended to safeguard the depositors of state banking associations by the establishment of procedures and provide accurate evaluations of the assets and liabilities of the bank.
N.D. Admin Code 13-02-11-01
General Authority: NDCC 6-01-04
Law Implemented: NDCC 6-03-69