The best way to know how to prepare for an audit is to know the procedures the regulator will use when they come on site.  The attached FDIC procedures have some helpful tools even if you are regulated by another entity. Here are my cliff notes: 1)      there is a helpful finance chart on page 11 2)      Page 29 -32 have great flow charts to illustrate when the finance charges and APR’s are considered a violation and subject to reimbursement 3)      The actual examination objectives and procedures start on page 41. Download the FDIC Examination Procedures