A single audit model for federal credit unions
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Authors
Allen, Richard Dale
Subjects
Federal credit unions
Audits
Single Audit Model
Internal Review
Supervisory Committee
Federal Credit Union
Preferred Practices
Audits
Single Audit Model
Internal Review
Supervisory Committee
Federal Credit Union
Preferred Practices
Advisors
Bobulinski, R.A.
Date of Issue
1981-06
Date
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This thesis explains the basic operations of a Federal
credit union, describes the role of internal auditing, reviews
the internal audit function of cooperatives, and explores
the potential benefits of a "single audit" program for credit
unions. An auditing model is developed with subprograms to
review fiscal administration, property management, procurement,
personnel, and the operational activities of a Federal credit
union. The model contains preferred practices of the National
Credit Union Administration and key control points to be verified
by the internal auditor. A segment of the model is utilized
in a management audit of a local cooperative to test
its usefulness and flexibility. Conclusions and recommendations
are then provided on the case for a "single audit"
model as well as testing and evaluation procedures for the
model to ensure enhancement of the internal audit function in
Federal credit unions.
Type
Thesis
Description
Series/Report No
Department
Management
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funding
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.