The purpose of this course is to introduce you to the principles of internal auditing for assets. During this course, you will review the specific qualities of an account that an auditor attempts to test. After completing this course, you will understand the overall objectives for auditing assets.
Learning Objectives:
- Ensure proper controls are in place at the bank for loans, allowance for loan and lease losses and the credit functions, other real estate owned and repossessed property, investments, cash and due from banks and additional assets.
Course Outline:
- Auditing Loans
- Auditing the Allowance for Loan and Lease Losses
- Auditing O.R.E.O and Repossessed Property
- Auditing Investments
- Auditing Cash and Due From Banks
Rev–Oct. 2021. Course Length ≈ 68 minutes.
This course is worth 1 CPE credit.
