Federal Deposit Insurance Corporation. "FFIEC Information Technology Examination Handbook : New Guidance for Examiners, Financial Institutions and Technology Service Providers on Electronic Banking, Information Technology (IT) Audits, and the FedLine Electronic Funds Transfer Application, FIL-83-2003" in Inactive Financial Institution Letters (October 27, 2003). https://fraser.stlouisfed.org/title/7156/item/652008, accessed on May 19, 2025.