Account Linking for Electronic Transactions

Our members can link accounts which will allow them to make transfers, loan payments, etc. to a completely different account using our telephone teller or our online branch.  We do require the member setting up the linking of accounts to be on both accounts.  My concern is when we delete a name from an account we do not deactivate the linking of accounts.  We also do not have written procedures for linking accounts.  Does anyone out there do an audit in “account linking” or is it addressed in audits performed for the online branch? I am also interested in any procedural documentation you might have in this area.