The ACH Audit reviews both the ACH origination and receiving processes to ensure compliance with NACHA operating rules. The ACH Audit satisfies the annual requirements documented in Appendix Eight of the NACHA ACH Rules. The Audit is to be completed by receiving depository financial institutions (RDFI) and originating depository financial institutions (ODFI) by December 31st each year.
We review both the receiving and originating procedures and test compliance against the NACHA operating rules. The ACH Audit consists of interviews with key ACH personnel and a sampling of various ACH reports. We will analyze the data and identify any deviation from the rules. A report will be issued documenting findings resulting from the audit.