This course presents specific steps that might be considered during the initial audit visit. You will learn how to evaluate internal controls and examine work papers for cash, travelers checks, and money orders; the trial balance of member share and loan accounts and the trial balance of the General Ledger. A comprehensive list of credit union auditing and accounting terms is included in this course.
This is a CUNA Volunteer Achievement Program course.
- Overview of the Audit
- Cash Counts and Other Negotiable Instruments
- Cash in Bank Reconciliations
- Other Assets and Liabilities
- Review of Credit Union Income and Expenses
An optional online exam is available for this course through CUNA Professional Development Online (CPD Online) for $24.50.