Chapter 4 - Examiners Guide

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Chapter 4 INTERNAL CONTROLS TABLE OF CONTENTS INTERNAL CONTROLS ........................................ ........................................ ................ 4-1 Examination Objectives ........................................ ........................................ ....... 4-1 Associated Risks ........................................ ........................................ .................. 4-1 Overview ........................................ ........................................ .............................. 4. 1 Safety and Soundness.

the officers or employees.) Accurate Financial Statements Essentially, the accounting system provides a credit union’s management with the complete and accurate financial information needed to conduct sound and effective operations. Management uses financial statements produced by the system to report to the members, creditors, insurers, and ...

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