[Code of Federal Regulations] [Title 12, Volume 6] [Revised as of January 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 12CFR609.940] [Page 51] TITLE 12--BANKS AND BANKING CHAPTER VI--FARM CREDIT ADMINISTRATION PART 609_ELECTRONIC COMMERCE--Table of Contents Subpart C_Standards for Boards and Management Sec. 609.940 Internal systems and controls. When applicable, internal systems and controls must provide reasonable assurances that System institutions will: (a) Follow and achieve business plan objectives and policies and procedures requirements regarding E-commerce; and (b) Prevent and detect material deficiencies on a timely basis.