Over the past year, we have seen the regulators more closely scrutinizing banks' expenditures as they relate to Officer's Travel and Entertainment ("T&E"). Depending upon the nature of the bank's business, asset size, and officer structure, controls in this area might vary greatly. However, one thing for sure is that we are moving towards the fact that institutions should have an adequate process in place to address their specific risks. While the following listing of controls and practices might not all pertain to you, as policies and procedures vary at each institution, it's a good starting point and may be helpful to your institution for preventing risk and ensuring that your staff is aware of key requirements.