Which of the following is NOT a responsibility of the BSA Independent Auditor?

The role of the BSA Independent Auditor primarily focuses on assessing the effectiveness and compliance of an organization’s Bank Secrecy Act (BSA) and Anti-Money Laundering (AML) programs. This includes evaluating compliance with regulatory requirements and providing independent evaluations of the BSA/AML program.

Identifying areas for program improvement and assessing compliance with regulatory requirements are both crucial components of the auditor's responsibilities. These tasks help ensure that the organization’s policies and procedures are not only effective but also in compliance with the law.

Providing independent evaluation of the BSA/AML program is fundamental to the auditor's role. It involves a thorough review of the systems in place to detect and prevent money laundering and other financial crimes, ensuring that the institution meets its regulatory obligations.

In contrast, reviewing customer complaint files does not fall under the typical scope of responsibilities for a BSA Independent Auditor. This function is more aligned with the operational aspects of customer service or compliance teams, who handle day-to-day customer interactions and grievances rather than the independent evaluation of compliance programs. Thus, the auditor’s function is less about reviewing customer complaints and more about auditing the effectiveness and compliance of the broader BSA/AML program.