Transcription of Chapter 4 - Examiners Guide
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Chapter 4 - Examiners Guide
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 .. Accurate Financial Statements .. Other Laws and Regulations .. Internal Control Components .. Control Environment .. Risk Assessment .. 4-5 Control Activities .. Control Systems .. 4-7 Self-Assessment or Monitoring .. Internal Control Evaluation .. Strategic Risk .. 4-8 Transaction Risk .. Compliance Risk .. 4. 10 Reputation Risk .. 4. 10 Workpapers and References .. 4-12 APPENDIX 4A . Conflicting Management Positions ..41 A. APPENDIX 4B.
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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