12 C.F.R. Part 30, Appendix D, “OCC Guidelines Establishing Heightened Standards for Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches,”

Table of Contents
I. Introduction A. Scope
B. Compliance Date
C. Reservation of Authority
D. Preservation of Existing Authority
E. Definitions
II. Standards For Risk Governance Framework A. Risk Governance Framework
B. Scope of Rrisk Governance Framework
C. Roles and Responsibilities 1. Role and Responsibilities of Front Line Units
2. Role and Responsibilities of Independent Risk Management
3. Role and Responsibilities of Internal Audit
D. Strategic Plan
E. Risk Appetite Statement
F. Concentration and Front Line Unit Risk Limits
G. Risk Appetite Review, Monitoring, and Communication Processes
H. Processes Governing Risk Limit Breaches
I. Concentration Risk Management
J. Risk Data Aggregation and Reporting
K. Relationship of Risk Appetite Statement, Concentration Risk Limits, and Front Line Unit Risk Limits to Other Processes
L. Talent Management Processes
M. Compensation and Performance Management Programs
III. Standards for Board of Directors A. Require an Effective Risk Governance Framework
B. Provide Active Oversight of Management
C. Exercise Independent Judgment
D. Include Independent Directors
E. Provide Ongoing Training to All Directors
F. Self-Assessments

 

 

Link

https://www.occ.treas.gov/news-issuances/federal-register/2014/79fr54518.pdf