CFR > Title 12 - Banks and Banking > CHAPTER V—OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY > PART 550—FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS > SUBPART B—Exercising Fiduciary Powers (§550.130 to §550.480) > 550.460—Who may conduct an audit?

550.460—Who may conduct an audit?

Internal auditors, external auditors, or other qualified persons who are responsible only to the board of directors, may conduct an audit.