The purpose of this manual is to organize and formalize supervisory objectives and procedures that provide guidance for bank examiners of the CBK, and to enhance the quality and consistent application of supervisory procedures. The manual provides specific guidelines for: defining and developing the appropriate strategy for any bank supervision; determining the procedures to be used in the examination of all areas of a bank, including those procedures that will enable early detection of trends, if this trend continue, could result in the deterioration of the terms of a bank; assessing the adequacy of the institution’s policies and procedures for risk management, as well as the level of compliance with them; assessing the overall performance and activities of the management and board of directors; preparation of working papers supporting the conclusions reached and assist in the evaluation of work performed; and the use of objective criteria as a basis for general conclusions and comments and criticisms which are found in the examination report about the state and quality of the bank and its management.