A single audit model for federal credit unions

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Author
Allen, Richard Dale
Date
1981-06Advisor
Bobulinski, R.A.
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Show full item recordAbstract
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.
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