Automated Clearing House Internal Audit Checklist

Summary

This checklist outlines internal audit standards for automated clearing house (ACH) transactions. This is intended for use by bank treasury personnel, managers, and advisers to each. ACH transactions are generally operated in accordance with Uniform Commercial Code (UCC) Article 4A, operating rules and guidelines promulgated by the National Automated Clearing House Association (NACHA), as well as rules and guidelines of local clearing house associations.