CECL audit & exam expectations
Abrigo
JULY 11, 2025
Model governance, Q factors are a focus of auditors A panel of CECL audit experts said model governance, qualitative factors, and sensitivity analysis will be on auditor and examiners' minds in the coming months. Key topics covered in this post: Model governance considerations Stress testing expectations Qualitative factors CECL-related merger considerations Reviewers expect ongoing attention to the CECL model CECL isn’t a one-and-done exercise.
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