- NY Credits : 8.0
- TX Credits : 8.0
Need a refresher on government banking regulations? How about audit planning for banks? Or maybe you need to brush up on balance sheets and liabilities. Do you understand how paper checks are disappearing and being replaced by electronic check-image clearing? Do you understand the variety of proof methods and their different risks and controls? Whatever your interests, this course is a thorough and thoroughly enjoyable overview of bank auditing and accounting.
Upon successful completion of Introduction to Bank Auditing and Accounting: I, the user should be able to:
identify the environment and organizational structure of banks;
recognize governmental regulation of the banking industry;
identify bank financial statements;
identify bank auditing, bank operations, deposit systems, and accounts; and
determine the information needed for PCAOB Auditing Standard 5 walk-throughs and assessment of internal controls under the Sarbanes-Oxley Act of 2002.