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Internal Auditing Manual for Credit Unions

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Now you can do your credit union’s internal audits by the book and be sure you’re covering it all. The Internal Auditing Manual for Credit Unions puts everything you need in one easy-to-use resource:

• How to set up an Audit Department
• Development of an Audit Program
• Detailed Audit Programs you can adapt for your credit union
• How to write an Audit Report
• Sample reports
• Sample workpapers

The manual is organized by the areas and functions requiring internal audits in a credit union. Each audit program is presented with an overview section to introduce and explain the major components of the audit, followed by detailed checklists and a questionnaire to help gather necessary information before the audit. The Internal Auditing Manual for Credit Unions also helps you identify and address areas of risk before they become a problem. Periodic updates help you modify and update your internal audit programs as laws, regulations, and best practices change. We even show you how to test your internal controls and document their effectiveness for your next exam!

eBook and print subscribers will receive access to a downloadable file containing editable forms.

The eBook versions of this title feature links to Lexis Advance for further legal research options.

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This publication includes editable Word files for the following documents:

No.                                     Title
Appendix 1.1                    Sample Audit Schedule
2.03.1                                Audit Program Rating Internal Review
2.1                                      Preliminary Audit Checklist
2.2                                      Internal Control Questionnaire
2.3                                      Summary of Previous Audit Findings
2.4                                      Guidance on Sampling
2.5                                      Internal Audit Review Questionnaire
3.02                                    DIRECTOR DUTIES AND RESPONSIBILITIES REVIEW
3.03                                    MANAGEMENT ASSESSMENT REVIEW (CORE ANALYSIS)
3.04                                    MANAGEMENT ASSESSMENT REVIEW (EXTENDED ANALYSIS)
3.05                                    OPERATIONS ANALYSIS REVIEW (CORE ANALYSIS)
3.06                                    OPERATIONS ANALYSIS REVIEW (EXTENDED ANALYSIS)
3.07                                    RELATED ORGANIZATIONS REVIEW (CORE ANALYSIS)
3.08                                    RELATED ORGANIZATION REVIEW (EXTENDED ANALYSIS)
3.09                                    OUTSIDE AUDITOR REVIEW
3.10                                    LENDING OVERVIEW REVIEW
3.11                                    TRANSACTIONS WITH AFFILIATES AND INSIDERS REVIEW
3.12                                    SUPERVISION OF TECHNOLOGY SERVICE PROVIDERS REVIEW
3.13                                    MANAGEMENT ASSESSMENT QUESTIONNAIRE
3.14                                    OVERSIGHT BY THE BOARD OF DIRECTORS QUESTIONNAIRE
4.03.1                                 Accounting Department Review
4.03.2                                 Financial Records and Reports Review
4.03.3                                 Security Review
4.03.4                                 Accounts Payable and Accrued Expenses Review
4.03.5                                 Accruals Receivable Review
4.03.6                                 Payroll Review
4.03.7                                 Payroll Register Review
4.03.8                                 Credit Union (Official) Checks Review
4.03.9                                 Balance Sheet Review
4.03.10                               Cash Review
4.03.11                                Cash Flow and Liquidity Management Review
4.03.12                                Cash in Banks or Corporate Credit Unions Review
4.03.13                                Cash Receipts and Disbursements Review
4.03.14                                Cash Accounts Review
4.03.15                                Due from Banks (Corporate Credit Union) Review
4.03.16                                Borrowed Funds Review
4.03.17                                Earnings Review
4.03.18                                Earnings Review (Extended Analysis)
4.03.19                                Deferred Charges and Other Assets Review
4.03.20                                Deferred Income Review
4.03.21                                Expenses Review
4.03.22                                General Ledger Review
4.03.23                               Income and Fees Review
4.03.24                                Journal Entries Review
4.03.25                                Prepaid Expenses and Other Assets Review
4.03.26                                Reserve Requirements (Regulation D) Review
4.03.28                                Wire Transfer Operations Review
4.03.29                                Year-End Review
4.03.30                                Other Borrowed Money Review
4.03.31                                Other Income and Expenses Review
4.03.32                                Accounting Department Questionnaire
4.03.33                                Accounts Payable and Accrued Expenses Questionnaire
4.03.34                                Accruals Receivable Questionnaire
4.03.35                                Payroll Questionnaire
4.03.36                                Credit Union (Official) Checks Questionnaire
4.03.37                                Cash in Banks or Corporate Credit Unions Questionnaire
4.03.38                                Expenses Questionnaire
4.03.39                                General Ledger Questionnaire
4.03.40                                Income and Fees Questionnaire
4.03.41                                Prepaid Expenses and Other Assets Questionnaire
4.03.42                                Wire Transfer Operations Questionnaire
4.03.43                                Cash Accounts Questionnaire
4.03.44                                Due From Banks Questionnaire
4.03.45                                Borrowed Funds Questionnaire
4.04.1                                 Accounts Payable/Accrued Expenses
4.04.1                                 Accruals Receivable
4.04.1                                 Cash-on-Hand (Working Fund)
4.04.1                                 Bank Reconciliation Report
4.04.1                                 Bank Reconciliation Report (Outstanding Checks)
4.04.1                                 General Ledger
4.04.1                                 Cash Receipts/Disbursements (Check Register)
4.04.1                                 Expenses
4.04.1                                 General Ledger: Expense Account
4.04.1                                 General Ledger
4.04.1                                 General Ledger: Prepaid Expenses/Accounts Receivable
5.02.1                                 Consumer Lending Review
5.02.2                                 Leasing Review
5.02.3                                 Mobile Home Review
5.02.4                                 Student Loan Review
5.02.5                                 Consumer Installment Lending Review
5.02.6                                 Indirect Lending Review (Core Analysis)
5.02.7                                 Indirect Lending Review (Expanded Analysis)
5.02.8                                 Credit Card Lending Review (Core Analysis)
5.02.9                                 Credit Card Lending Review (Extended Analysis)
5.02.10                                Home Equity Lines of Credit Review
5.02.11                                Floor Plan Loan Review
5.02.12                                Consumer and Check Credit Review
5.02.13                                Consumer Credit Review
5.02.14                                Paperless Title Review
5.02.15                                Direct Lease Financing Review
5.02.16                                Subprime Lending Review
5.02.17                                Consumer Credit Internal Control Questionnaire
5.02.18                                Consumer Lending Questionnaire
5.02.19                                Leasing Questionnaire
5.02.20                                Student Loan Questionnaire
5.02.21                                Indirect Lending Questionnaire
5.02.22                                Credit Card Lending Questionnaire
5.02.23                                Home Equity Lines of Credit (HELOC) Questionnaire
5.03.1                                 Consumer Leasing Worksheet
5.03.2                                 Sample Consumer Loan Audit Forms
5.03.3                                 Home Equity Lines of Credit Worksheet
5A.09                                 MEMBER BUSINESS LENDING REVIEW
5A.10                                 MEMBER BUSINESS LENDING PORTFOLIO REVIEW
5A.11                                 MEMBER BUSINESS LOANS QUESTIONNAIRE
5A.12                                 CONSTRUCTION AND LAND DEVELOPMENT REVIEW
5A.13                                 COMMERCIAL/INDUSTRIAL REAL ESTATE LOAN REVIEW
5A.14                                 AGRICULTURE LENDING REVIEW
5A.15                                 REAL ESTATE DEVELOPMENT REVIEW
6.04                                    FHA PROPERTY IMPROVEMENT LENDING (TITLE I) REVIEW
6.05                                    FHA LOANS REVIEW
6.06                                    VA LOANS REVIEW
6.07                                    FNMA QUALITY CONTROL VERIFICATION REVIEW
6.08                                    FREDDIE MAC LOANS REVIEW
6.09                                    ESCROW (IMPOUND) ACCOUNTS REVIEW
6.10                                    LOANS MADE AT BRANCH OFFICES REVIEW
6.11                                    APPRAISAL REVIEW
6.12                                    APPRAISAL TEST REVIEW
6.13                                    REAL ESTATE APPRAISAL REVIEW
6.14                                    CONVENTIONAL LOANS REVIEW
6.15                                    DOCUMENTS REVIEW
6.16                                    PRIVATE MORTGAGE INSURANCE REVIEW
6.17                                    LENDING SECURITY REVIEW
6.18                                    LOAN FEES REVIEW
6.19                                    DEFERRED LOAN FEES REVIEW
6.20                                    LOAN FILE REVIEW
6.21                                    LOAN ORIGINATION REVIEW
6.22                                    LOANS TO OFFICIALS REVIEW
6.23                                    LOANS TO OFFICIALS — COMPUTATION
6.24                                    REAL ESTATE LENDING STANDARDS REVIEW
6.25                                    REAL ESTATE LOANS REVIEW
6.26                                    REAL ESTATE LOANS RECEIVABLE REVIEW
6.27                                    REAL ESTATE MORTGAGE LENDING REVIEW
6.28                                    SECONDARY MARKET REVIEW
6.29                                    LOANS IN PROCESS (CONSTRUCTION) REVIEW
6.30                                    CONSTRUCTION LOANS REVIEW
6.31                                    CONSTRUCTION LOANS (PARTICIPATION) REVIEW
6.32                                    REAL ESTATE HELD FOR INVESTMENT REVIEW
6.33                                    TROUBLED DEBT RESTRUCTURING REVIEW
6.34                                    RISK-BASED LENDING REVIEW
6.35                                    MORTGAGE LOANS PREQUALIFICATION REVIEW
6.36                                    INTEREST INCOME — REAL ESTATE REVIEW
6.37                                    MORTGAGE LOANS REVIEW
6.38                                    LOANS — CONFIRMATION (ALTERNATE PROCEDURES) REVIEW
6.39                                    SERVICING LOANS FOR OTHERS REVIEW
6.40                                    TIE-IN PROVISIONS REVIEW
6.41                                    LENDING LIMITS REVIEW
6.42                                    INTEREST REVIEW (INTEREST EARNED, NOT COLLECTED; INTEREST COLLECTED, NOT EARNED REGARDING MORTGAGE LOANS)
6.43                                    CREDIT RISK MANAGEMENT REVIEW
6.44                                    MORTGAGE LENDING REVIEW
6.45                                    MORTGAGE BANKING PROGRAM REVIEW
6.46                                    MORTGAGE BANKING PROFITABILITY REVIEW
6.47                                    MORTGAGE BANKING PRODUCTION REVIEW
6.48                                    MORTGAGE BANKING SECONDARY MARKETING REVIEW
6.49                                    MORTGAGE BANKING SERVICING REVIEW (CORE ANALYSIS)
6.50                                    INTEREST ON LOANS REVIEW
6.51                                    MORTGAGE BANKING SERVICING REVIEW (EXTENDED ANALYSIS)
6.52                                    RESIDENTIAL REAL ESTATE LENDING REVIEW
6.53                                    ONE- TO FOUR-FAMILY RESIDENTIAL REAL ESTATE LENDING REVIEW (CORE ANALYSIS)
6.54                                    ONE- TO FOUR-FAMILY RESIDENTIAL REAL ESTATE LENDING REVIEW (EXTENDED ANALYSIS)
6.55                                    LOAN PORTFOLIO DIVERSIFICATION REVIEW
6.56                                    FHA HOME IMPROVEMENT LOANS QUESTIONNAIRE
6.57                                    REAL ESTATE LOANS EXAMINATION EQUITY LENDING QUESTIONNAIRE
6.58                                    ESCROW (IMPOUND) ACCOUNTS QUESTIONNAIRE
6.59                                    APPRAISAL QUESTIONNAIRE
6.60                                    LOAN DEPARTMENT QUESTIONNAIRE
6.61                                    LOAN FEES QUESTIONNAIRE
6.62                                    REAL ESTATE LENDING STANDARDS QUESTIONNAIRE
6.63                                    REAL ESTATE MORTGAGE LENDING QUESTIONNAIRE
6.64                                    SECONDARY MARKET QUESTIONNAIRE
6.65                                    CONSTRUCTION LENDING QUESTIONNAIRE
6.66                                    REAL ESTATE LOANS QUESTIONNAIRE
6.67                                    CREDIT RISK MANAGEMENT QUESTIONNAIRE
6.68                                    MORTGAGE LENDING QUESTIONNAIRE
6.69                                    LOAN PORTFOLIO DIVERSIFICATION QUESTIONNAIRE
6.70                                    MANAGEMENT OFFICIAL INTERLOCKS QUESTIONNAIRE
6.4                                      MODEL AUDIT REPORT FOR LOAN INTEREST
Appendix 6.1 Exhibit B    CREDIT REPORT CHECKLIST
Appendix 6.1 Exhibit C    REVIEW CHECKLIST
Appendix 6.1 Exhibit D    LOAN FILE EXCEPTION REPORT
Appendix 6.1 Exhibit E    LOAN FILE AUDIT REPORT
Appendix 6.1 Exhibit F    ADJUSTABLE RATE EDP AUDIT
Appendix 6.1 Exhibit G    EDP LOAN AUDIT WORKPAPERS
Appendix 6.1 Exhibit H    PAYMENT COUPON REPORT MONTH ENDING:
Appendix 6.1 Exhibit I     CONVENTIONAL & SECOND LOANS FORECLOSURE LESS THAN ONE YEAR OLD MONTH ENDING:
Appendix 6.1 Exhibit J     FIRST PAYMENT DEFAULT REPORT
Appendix 6.1 Exhibit K    NAME CHANGE ON HAZARD INSURANCE REPORT MONTH ENDING:
Appendix 6.1 Exhibit L    REQUEST FOR BENEFICIARY STATEMENT CONVENTIONAL, SECONDS & WAREHOUSE LOANS UNDER 120 DAYS OLD MONTH ENDING:
Appendix 6.1 Exhibit M   UNDERWRITING AUDIT LOG MONTH ENDING:
Appendix 6.1 Exhibit N    FUNDING AUDIT LOG MONTH ENDING:
Appendix 6.1 Exhibit O    FUNDING AUDIT REPORT MONTH ENDING:
Appendix 6.1 Exhibit P    AUDIT LOG
Appendix 6.1 Exhibit Q    DENIED LOANS COMPLIANCE WORKSHEET
Appendix 6.1 Exhibit R    LOAN REVIEW QUESTIONNAIRE
Appendix 6.2                    Sample Lending Quality Control/Audit
7.02.1                                 Collections Audit
7.02.2                                 Allowance for Loan and Lease Losses Review
7.02.3                                 (Other) Real Estate Owned and Other Repossessed Assets Review
7.02.4                                 Collections Questionnaire
7.02.5                                 Allowance for Loan and Lease Losses Questionnaire
7.02.6                                 (Other) Real Estate Owned and Other Repossessed Assets Questionnaire
7.02.7                                 Homeownership Counseling Questionnaire
7.02.8                                 Fair Debt Collection Practices Act Compliance Review
8.02.1                                 Management of Information Technology Review
8.02.2                                 Management Information Systems Review
8.02.3                                 Development and Acquisition Review
8.02.4                                 Information Technology Operations Review
8.02.5                                 Security — Physical and Data Review
8.02.6                                 Networking — Client/Server Review
8.02.7                                 Document Imaging Review
8.02.8                                 FedLine Advantage Review (Core Analysis)
8.02.9                                 FedLine Advantage Review (Expanded Analysis)
8.02.10                               IS Servicing (Receiver) Review
8.02.11                                IT Service Provider and Receiver Review
8.02.12                                Outsourcing of Information Systems Review
8.02.13                                Outsourcing of Information Systems Review (Expanded Analysis)
8.02.14                                Information Technology Review (Expanded Analysis)
8.02.15                                Technology Risk Controls Review (Expanded Analysis)
8.02.16                                Information Systems Customer Service Review
8.02.17                                System Design Checklist and Review
8.02.18                                Third-Party Service Providers Due Diligence Review
8.02.19                                Management Information Systems Review
8.02.20                                MIS Verification Procedures Review
8.02.21                                Small Serviced Credit Unions Review
8.02.22                                Corporate Contingency IT Planning Review
8.02.23                                Internal Audit’s Role in Auditing IT Review
8.02.24                                Audit Function as it Relates to IT Controls Review (Expanded Analysis)
8.02.25                                Information Security Review
8.02.26                                Information Security Review (Extended Analysis)
8.02.27                                Business Continuity Planning Review (Core Analysis)
8.02.28                                Business Continuity Planning Review (Expanded Analysis)
8.02.29                                E-Banking Examination Procedures Review
8.02.30                                Information Technology Review
8.02.31                                Personal Computers Review
8.02.32                                Information Systems Weaknesses Review
8.02.33                                Personal Computers Questionnaire
8.02.34                                Top Ten Worst IT Security Practices Questionnaire
8.02.35                                Management Information Systems Questionnaire
8.02.36                                Small Serviced Credit Unions Questionnaire
8.02.37                                Data Control Questionnaire
8.02.38                                Customer Service Activities Questionnaire
8.02.39                                IT Management Questionnaire
8.02.40                                Computer Operations Questionnaire
8.02.41                                Teleprocessing — Data Security Questionnaire
8.02.42                                Information Technology Questionnaire
8.02.43                                IT Data Processing Questionnaire
8.03.3                                 Sample Information Security Procedures
9.02.1                                 Privacy of Member Financial Information Review
9.02.2                                 Technology Risk Controls Review (Gramm-Leach-Bliley Act Requirements)
9.02.3                                 Safeguarding Member Information (GLBA 501(b)) Audit Review
9.02.4                                 Section 604 (FRCA) Permissible Purposes of Consumer Reports and Section 606 (FRCA) Investigative Consumer Reports Review
9.02.5                                 Controlling the Assault of Non-Solicited Pornography and Market Act of 2003 Review
9.02.6                                 Privacy of Member Financial Information Questionnaire
9.02.7                                 CAN-SPAM Questionnaire
10.02.1                                Share Accounts Review
10.02.2                                Share Deposits Review
10.02.3                                Deposit Accounts Review (Operational Issues)
10.02.4                                Share-Seemed Loans Review
10.02.5                                General Account Transactions Review
10.02.6                                Tax Identification Number Review
10.02.7                                Truth-in-Savings Review
10.02.8                                Dormant Accounts Review
10.02.9                                Returned Items Review
10.02.10                             Escheatment Review
10.02.11                             Automated Clearinghouse Review
10.02.12                             Dividend Test Review
10.02.13                             Controlled Deposit Accounts Review
10.02.14                             Payment Systems Risk Review (Core Analysis)
10.02.15                             Payment Systems Risk Review (Extended Analysis)
10.02.16                             Uninsured Products Review of Networking Arrangements (Core Analysis)
10.02.17                             Uninsured Products Review of Networking Arrangements (Expanded Analysis)
10.02.18                             Check 21 Review (Core Analysis)
10.02.19                             Check 21 Review (Expanded Analysis)
10.02.20                             NOW (Checking) Accounts Review
10.02.21                             Automated Clearinghouse Questionnaire
10.02.22                             Other Term Share Accounts Questionnaire
10.02.23                             Loans Secured by Shares Questionnaire
10.02.24                             Share Accounts Questionnaire
10.02.25                             Confirmation of Members Accounts Questionnaire
10.02.26                             Truth-in-Savings Questionnaire
10.02.27                             Deposit Accounts Questionnaire (Operational Issues)
10.02.28                             NOW (Checking) Accounts Questionnaire
10.02.29                             ACH Originator Questionnaire
10.03.1                                Share Transactions Review Form
10.03.2                                Schedule of Returned Items
10.03.3                                Model Audit Reports for Member Accounts
11.02.1                                Branch Balancing Review
11.02.2                                Auxiliary Services Review
11.02.3                                ATM Balancing Review
11.02.4                                Special Instructions Review
11.02.5                                Security Review
11.02.6                                Account Transactions Review
11.02.7                                Share Loans Review
11.02.8                                Personnel Review
11.02.9                                Files, Reports, Manuals, and Printouts Review
11.02.10                             Poster Policy Review
11.02.11                             Emergency Preparedness Review
11.02.12                             Fixed Assets Review
11.02.13                             Safe Deposit Boxes Review
11.02.14                             Share Certificates — Dividend Adjustments Review
11.02.15                             Share Loans Confirmations (Alternate Procedures) Review
11.03.1                                Cash-in-Office Countsheet
11.03.2                                Cash Recap
11.03.3                                Cash Funds Verification
11.03.4                                Bank Deposits Verification
11.03.5                                Unissued Traveler’s Checks
11.03.6                                Traveler’s Checks Verification
11.03.7                                Credit Union Checks Inventory
11.03.8                                Credit Union Checks Verification
11.03.9                                Confirmation of Credit Union Checks
11.03.10                             IRA Verification
11.03.11                             ATM Cash Count Form
11.03.12                             ATM Verification
11.03.13                             Signature Comparison
11.03.14                             Mail Instructions Verification
11.03.15                             Signature Comparison
11.03.16                             Dividend Instructions Verification
11.03.17                             Confirmation of Accounts Restrictions
11.03.18                             Legal File Verification
11.03.19                             Member Authorization Verification
11.03.20                             Telephone Transfers Verification
11.03.21                             Confirmation of Manager’s Approval
11.03.22                             Wire Transfers Verification
11.03.23                             Branch Opening Procedure Verification
11.03.24                             Key and Vault Combination Verification
11.03.25                             Record Verification
11.03.26                             Account Testing Verification
11.03.27                             Confirmation of Mail Control
11.03.28                             Mail Log Verification
11.03.29                             Confirmation of Daily Transaction Tickets
11.03.30                             Daily Transaction Tickets Verification
11.03.31                             Confirmation of Checks Received
11.03.32                             Checks Received Verification
11.03.33                             Confirmation of Truth-in-Savings Act Compliance
11.03.34                             Truth-in-Savings Act Verification
11.03.35                             Confirmation of Share Loans
11.03.36                             Share Loans Verification
11.03.37                             Confirmation of Employee Status
11.03.38                             Personnel Verification
11.03.39                             Confirmation of Manuals
11.03.40                             Manuals Verification
11.03.41                             Confirmation of Record Changes
11.03.42                             Record Changes Verification
11.03.43                             Microfilm Verification
11.03.44                             Confirmation of Activity Exception Reports
11.03.45                             Activity Exception Report Verification
11.03.46                             Signature Cards Verification
11.03.47                             Correspondence File Verification
11.03.48                             Currency Transactions Verifications
11.03.49                             Confirmation of Dividend Adjustments
11.03.50                             Dividend Adjustments/Closed Certificates Verification
11.03.51                             Confirmation of Tax Identification Numbers
11.03.52                             Tax ID Numbers Verification
11.03.53                             Posters Verification
11.03.54                             Emergency Preparedness Verification
11.03.55                             Confirmation of Fixed Assets
11.03.56                             Fixed Assets Verification
11.03.57                             Interest Adjustments on Closed Certificate Accounts
11.03.58                             Branch Visit Worksheet
12.02.1                                Credit Cards Review
12.02.2                                Fair Credit Billing Act Review
12.02.3                                Electronic Fund Transfer Risk Review (Core Analysis)
12.02.4                                Electronic Fund Transfer Risk Review (Extended Analysis)
12.02.5                                Retail Payment Systems Review (Core Analysis)
12.02.6                                Retail Payment Systems Review (Expanded Analysis)
12.02.7                                Electronic Banking Review (Core Analysis)
12.02.8                                Electronic Banking Review (Expanded Analysis)
12.02.9                                Telephone Banking Review
12.02.10                             Trust Review
12.02.11                             Wholesale Payment Systems Review
12.02.12                             Personal Trust Review
12.02.13                             Deposit Accounts Review
12.02.14                             Credit Cards Questionnaire
12.02.15                             Electronic Fund Transfer System Questionnaire
12.02.16                             Automated Teller Machines Questionnaire
12.02.17                             Internet Banking Questionnaire
12.02.18                             Deposit Accounts Questionnaire
12.02.19                             Electronic Banking Questionnaire
12.02.20                             Payment System Risk and Electronic Funds Transfer Activity Questionnaire
12.03.1                                New Credit Card Issue Review
12.03.2                                ATM Cash Count Verification
12.03.3                                ATM Card Issue Review
12.03.4                                ATM Returned Cards
12.03.5                                Model Regulation E Audit Report
13.08.1                                Pre-Audit Management Compliance Questionnaire
13.08.2                                Compliance Management Review
13.08.3                                Equal Credit Opportunity Act Compliance Review
13.08.4                                Fair Housing Act Compliance Review
13.08.5                                Home Mortgage Disclosure Act Review
13.08.6                                Truth-in-Lending Review
13.08.7                                Work Paper Instructions Advertising — Types and Frequency
13.08.8                                Advertising Reviewed Types and Frequency
13.08.9                                Advertising Review
13.08.10                             Truth-in-Savings Act Compliance Review
13.08.13                             Fair Credit Reporting Act Review
13.08.14                             Fair Credit Reporting Act Review (Expanded Analysis)
13.08.15                             Real Estate Settlement Procedures Act (RESPA) Review
13.08.16                             RESPA Real Estate Loan Servicing Compliance Review

Authors / Contributors

Table of Contents

VOLUME 1

Part I—Developing an Internal Audit Program

Chapter 1: Developing an Internal Audit Program

Chapter 2: Conducting a Preliminary Audit

Chapter 3: Management Audits

Part II—Accounting Department Audit

Chapter 4: Accounting Department Audit

Part III—Loans and Collections Audits

Chapter 5: Consumer Loans Audit

Chapter 6: Real Estate Loans Audit

Chapter 7: Collections Audit

Part IV—Information Systems, Computer, and Financial Information Systems Audit

Chapter 8: Information Systems Audit

Chapter 9: Privacy of Member Financial Information Audit

Part V—Member Services and Branch Audits

Chapter 10: Accounts Audit

Chapter 11: Branch Audit (Available on CD)

Chapter 12: Member Products and Services Audit (Delivery Systems Audit)


VOLUME 2

Part VI—Regulatory and Internal Control Audits

Chapter 13: Compliance Audit

Chapter 14: Internal Control Audit

Chapter 15: Continuing Audits

Part VII—Financial Management and Administrative Audits

Chapter 16: Financial and Asset Management Audit

Chapter 17: Administrative Services Audit

Chapter 18: Human Resources Audit

Chapter 19: Security Program Audit

Chapter 20: Marketing and Advertising Audit

Chapter 21: Record Retention Audit

Chapter 22: Risk Analysis Audit Program

Chapter 23: Internal/External Audit Self-Assessment Program

Chapter 24: Low-Income Credit Union Audit Procedures