Report Of The Directors
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Detecting Red Flags in Board Reports
Author | : Office of the Comptroller of the Currency |
Publisher | : Createspace Independent Publishing Platform |
Total Pages | : 84 |
Release | : 2014-10-19 |
Genre | : Reference |
ISBN | : 9781502846365 |
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Good decisions begin with good information. A bank's board of directors needs concise, accurate, and timely reports to help it perform its fiduciary responsibilities. This booklet describes information generally found in board reports, and it highlights “red flags”—ratios or trends that may signal existing or potential problems. An effective board is alert for the appearance of red flags that give rise to further inquiry. By making further inquiry, the directors can determine if a substantial problem exists or may be forming.