File/Loan Maintenance

Hey all, we are working on revamping our review of file and loan maintenance and wondering if anyone can tell me (or lead me to any resources) that highlight the review items that will be of most interest to auditors and examiners. In other words, what items are the highest priority in terms of review on file maintenance and loan maintenance. I have some ideas, but want to make sure we're not missing anything important.

Thanks!