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scoping an exam
slang for planning the activities to be performed during a forthcoming examination of a savings association. The scope determines the areas to receive special attention, the procedures to be used and the depth of the review. In determining the scope, OTS staff considers: the institution's regulatory plan, prior examination reports, supervisory actions, correspondence, newspaper/magazine clippings, business plans, capital plans, audit reports, management letters, OTS financial analysis reports, SEC filings, and discussions with OTS and institution staff.
Source : U.S. Department of the Treasury
Language : English