Chapter 5 SUPERVISORY COMMITTEE

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Chapter 5 SUPERVISORY COMMITTEE TABLE OF CONTENTS SUPERVISORY COMMITTEE ........................................ ........................................ ...... 5-1 Examination Objectives ........................................ ........................................ ....... 5-1 Associated Risks ........................................ ........................................ .................. 5-1 Overview ........................................ ........................................ .............................. 5. 1 Scope Development and Planning ........................................ ............................... 5-2 Meeting with the Internal Auditor ........................................ ................... Reviewing the Annual SUPERVISORY COMMITTEE Audit ........................................ Reviewing the Engagement Letter ........................................ ............................... 5-5 Finding an Audit or Verification Unacceptable.

$7 1 5.9(d), Complete scope, and $ $7 1 5.9(e), Exclusions from scope, discuss the minimum requirements for such an engagement letter. CPAs generally submit engagement letters to the supervisory committee before beginning their work. The examiner should review the engagement letter in light of $5715.9 (b) through (e) to determine if

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